Pak Agro Packaging Limited (PSX:GEMPAPL)

Pak Agro Packaging 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	20.34	18.54	20.69	23.58	28.32
Short-Term Investments	-	-	-	30	-
Cash & Short-Term Investments	20.34	18.54	20.69	53.58	28.32
Cash Growth	9.71%	-10.41%	-61.38%	89.20%	44.98%
Accounts Receivable	-	-	83.44	17.5	-
Other Receivables	33.93	-	0.09	4.41	-
Receivables	33.93	-	83.53	21.91	-
Inventory	120.43	171.62	191.13	165.04	83.49
Prepaid Expenses	4.03	4.11	2.75	2.17	1.11
Other Current Assets	19.19	12.03	0.88	13.43	3.29
Total Current Assets	197.92	206.3	298.98	256.13	116.21
Property, Plant & Equipment	468.97	457.61	209.89	213.18	132.14
Other Long-Term Assets	33.03	20.79	11.16	7.1	3.41
Total Assets	699.91	684.7	520.04	476.42	251.76
Accounts Payable	-	-	-	0.25	3.3
Accrued Expenses	22.77	31.4	18.32	15.89	5.83
Short-Term Debt	79.01	125.76	60.53	65.76	65.42
Current Portion of Long-Term Debt	-	-	-	2.62	5.23
Current Portion of Leases	25.79	11.45	8.42	6.19	1.59
Current Income Taxes Payable	2.51	-	2.51	3.08	1.01
Other Current Liabilities	1.92	1.62	-	0.63	-
Total Current Liabilities	132	170.23	89.79	94.42	82.38
Long-Term Debt	-	-	-	-	2.62
Long-Term Leases	59.34	46.11	30.79	7.13	3.09
Pension & Post-Retirement Benefits	4.21	3.25	2.74	2.07	1.25
Long-Term Deferred Tax Liabilities	60.43	53.74	24.29	16.38	14.69
Other Long-Term Liabilities	-	-	-	2.43	2.43
Total Liabilities	255.98	273.34	147.6	122.43	106.45
Common Stock	200	200	200	200	120
Additional Paid-In Capital	107.28	107.28	107.28	118	-
Retained Earnings	136.65	104.08	65.15	46.7	17.81
Comprehensive Income & Other	-	-	-	-10.72	7.5
Shareholders' Equity	443.94	411.36	372.43	353.99	145.31
Total Liabilities & Equity	699.91	684.7	520.04	476.42	251.76
Total Debt	164.13	183.32	99.75	81.7	77.95
Net Cash (Debt)	-143.8	-164.78	-79.05	-28.12	-49.63
Net Cash Per Share	-7.19	-8.24	-3.95	-1.41	-4.14
Filing Date Shares Outstanding	20	20	20	20	12
Total Common Shares Outstanding	20	20	20	20	12
Working Capital	65.92	36.07	209.19	161.71	33.82
Book Value Per Share	22.20	20.57	18.62	17.70	12.11
Tangible Book Value	443.94	411.36	372.43	353.99	145.31
Tangible Book Value Per Share	22.20	20.57	18.62	17.70	12.11
Land	-	-	-	1.57	1.57
Buildings	78.72	77.89	-	55.9	44.99
Machinery	616.89	579.45	-	303.92	264.64
Construction In Progress	-	-	-	38.42	-

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.