The Pakistan Credit Rating Agency Limited (PSX:GEMPACRA)

PSX:GEMPACRA Balance Sheet

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

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