The Pakistan Credit Rating Agency Limited (PSX:GEMPACRA)

PSX:GEMPACRA Balance Sheet

Financials in millions PKR. Fiscal year is July - June.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	54.88	128.34	54.89	84.26	34.12	90.6
Short-Term Investments	58.56	-	39.05	44.2	59.96	-
Cash & Short-Term Investments	113.44	128.34	93.94	128.46	94.09	90.6
Cash Growth	20.57%	36.62%	-26.87%	36.53%	3.85%	9342.89%
Accounts Receivable	173.39	117.86	100.17	83.98	79.73	99.26
Other Receivables	2.88	7.74	0.65	1.92	10.23	1
Receivables	176.27	125.6	100.82	115.9	119.96	100.26
Prepaid Expenses	-	2.59	3.24	2.55	2.45	1.66
Other Current Assets	7.43	2.21	1.94	14.02	54.1	1.65
Total Current Assets	297.13	258.74	199.94	260.93	270.6	194.18
Property, Plant & Equipment	35.11	39.23	25.58	35.64	26.9	30.18
Long-Term Investments	54.88	54.04	59.39	65.84	68.97	69.28
Other Intangible Assets	0.85	1.28	3.75	3.8	0.13	0.23
Long-Term Deferred Tax Assets	5.82	5.77	5.98	6.41	3.21	3.09
Other Long-Term Assets	1.34	1.34	1.34	1.34	1.34	1.34
Total Assets	395.12	360.39	295.98	373.97	371.14	298.3
Accrued Expenses	70.33	75.85	57.19	56.58	58.68	45.45
Current Portion of Long-Term Debt	-	-	-	-	9.28	23.79
Current Portion of Leases	8.88	9.05	8.22	5.92	6.46	5.28
Current Income Taxes Payable	0.01	0.95	3.13	8.77	37.51	-
Current Unearned Revenue	109.01	90.31	79.96	107.26	98.09	59.2
Other Current Liabilities	3.47	6.45	2.03	0.55	0.66	1.01
Total Current Liabilities	191.7	182.6	150.53	179.08	210.68	134.73
Long-Term Debt	-	-	-	-	-	5.84
Long-Term Leases	15.58	17.16	-	8.16	7.82	14.28
Long-Term Unearned Revenue	-	-	-	-	-	0.89
Total Liabilities	207.28	199.76	150.53	187.24	218.49	155.73
Common Stock	74.53	74.53	74.53	74.53	74.53	74.53
Retained Earnings	113.31	86.1	70.92	112.2	78.12	68.03
Shareholders' Equity	187.84	160.63	145.45	186.73	152.65	142.56
Total Liabilities & Equity	395.12	360.39	295.98	373.97	371.14	298.3
Total Debt	24.47	26.2	8.22	14.08	23.56	49.19
Net Cash (Debt)	88.97	102.14	85.72	114.38	70.52	41.41
Net Cash Growth	26.16%	19.15%	-25.05%	62.18%	70.30%	-
Net Cash Per Share	1.19	1.37	1.15	1.53	0.95	0.56
Filing Date Shares Outstanding	74.53	74.53	74.53	74.53	74.53	74.53
Total Common Shares Outstanding	74.53	74.53	74.53	74.53	74.53	74.53
Working Capital	105.43	76.14	49.41	81.85	59.92	59.45
Book Value Per Share	2.52	2.16	1.95	2.51	2.05	1.91
Tangible Book Value	187	159.35	141.7	182.93	152.52	142.34
Tangible Book Value Per Share	2.51	2.14	1.90	2.45	2.05	1.91
Machinery	-	46.57	45.37	43.45	39.03	33.07

Source: S&P Global Market Intelligence. Standard template. Financial Sources.