PSX:GEMPACRA Balance Sheet

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

Millions PKR. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	83.7	128.34	54.89	84.26	34.12	90.6
Short-Term Investments	59.88	-	39.05	44.2	59.96	-
Cash & Short-Term Investments	143.58	128.34	93.94	128.46	94.09	90.6
Cash Growth	11.77%	36.62%	-26.87%	36.53%	3.85%	9342.89%
Accounts Receivable	185.91	117.86	100.17	83.98	79.73	99.26
Other Receivables	-	7.74	0.65	1.92	10.23	1
Receivables	185.91	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	6.53	2.21	1.94	14.02	54.1	1.65
Total Current Assets	336.01	258.74	199.94	260.93	270.6	194.18
Property, Plant & Equipment	32	39.23	25.58	35.64	26.9	30.18
Long-Term Investments	58.12	54.04	59.39	65.84	68.97	69.28
Other Intangible Assets	0.23	1.28	3.75	3.8	0.13	0.23
Long-Term Deferred Tax Assets	8.47	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	436.17	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	7.85	9.05	8.22	5.92	6.46	5.28
Current Income Taxes Payable	0.85	0.95	3.13	8.77	37.51	-
Current Unearned Revenue	121.76	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	189.52	182.6	150.53	179.08	210.68	134.73
Long-Term Debt	-	-	-	-	-	5.84
Long-Term Leases	14.9	17.16	-	8.16	7.82	14.28
Long-Term Unearned Revenue	-	-	-	-	-	0.89
Total Liabilities	204.42	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	157.22	86.1	70.92	112.2	78.12	68.03
Shareholders' Equity	231.75	160.63	145.45	186.73	152.65	142.56
Total Liabilities & Equity	436.17	360.39	295.98	373.97	371.14	298.3
Total Debt	22.75	26.2	8.22	14.08	23.56	49.19
Net Cash (Debt)	120.83	102.14	85.72	114.38	70.52	41.41
Net Cash Growth	5.64%	19.15%	-25.05%	62.18%	70.30%	-
Net Cash Per Share	1.62	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	146.49	76.14	49.41	81.85	59.92	59.45
Book Value Per Share	3.11	2.16	1.95	2.51	2.05	1.91
Tangible Book Value	231.52	159.35	141.7	182.93	152.52	142.34
Tangible Book Value Per Share	3.11	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.