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	Mar '26 Mar 31, 2026	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	157.97	128.34	54.89	84.26	34.12	90.6
Short-Term Investments	-	-	39.05	44.2	59.96	-
Cash & Short-Term Investments	157.97	128.34	93.94	128.46	94.09	90.6
Cash Growth	68.15%	36.62%	-26.87%	36.53%	3.85%	9342.89%
Accounts Receivable	186.4	117.86	100.17	83.98	79.73	99.26
Other Receivables	0.48	7.74	0.65	1.92	10.23	1
Receivables	186.88	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	2.74	2.21	1.94	14.02	54.1	1.65
Total Current Assets	347.59	258.74	199.94	260.93	270.6	194.18
Property, Plant & Equipment	32.13	39.23	25.58	35.64	26.9	30.18
Long-Term Investments	61.06	54.04	59.39	65.84	68.97	69.28
Other Intangible Assets	0.13	1.28	3.75	3.8	0.13	0.23
Long-Term Deferred Tax Assets	8.75	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	450.99	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	7.52	9.05	8.22	5.92	6.46	5.28
Current Income Taxes Payable	0.07	0.95	3.13	8.77	37.51	-
Current Unearned Revenue	119.84	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	184.57	182.6	150.53	179.08	210.68	134.73
Long-Term Debt	-	-	-	-	-	5.84
Long-Term Leases	12.58	17.16	-	8.16	7.82	14.28
Long-Term Unearned Revenue	-	-	-	-	-	0.89
Total Liabilities	197.15	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	179.31	86.1	70.92	112.2	78.12	68.03
Shareholders' Equity	253.84	160.63	145.45	186.73	152.65	142.56
Total Liabilities & Equity	450.99	360.39	295.98	373.97	371.14	298.3
Total Debt	20.1	26.2	8.22	14.08	23.56	49.19
Net Cash (Debt)	137.86	102.14	85.72	114.38	70.52	41.41
Net Cash Growth	60.82%	19.15%	-25.05%	62.18%	70.30%	-
Net Cash Per Share	1.85	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	163.02	76.14	49.41	81.85	59.92	59.45
Book Value Per Share	3.41	2.16	1.95	2.51	2.05	1.91
Tangible Book Value	253.71	159.35	141.7	182.93	152.52	142.34
Tangible Book Value Per Share	3.40	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.