Highnoon Laboratories Limited (PSX:HINOON)

Highnoon Laboratories Balance Sheet

Financials in millions PKR. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1,046	584.23	1,494	212.55	287.4	817.06
Short-Term Investments	1,994	400.37	166.93	469.67	-	-
Trading Asset Securities	-	2,659	3,472	1,699	1,339	2,060
Cash & Short-Term Investments	3,040	3,644	5,133	2,381	1,626	2,877
Cash Growth	36.87%	-29.01%	115.53%	46.43%	-43.47%	47.00%
Accounts Receivable	4,465	4,401	2,424	2,167	1,330	694.69
Other Receivables	604	437.49	349.88	455.85	488.7	52.57
Receivables	5,069	4,838	2,773	2,623	1,819	747.25
Inventory	5,837	6,220	5,106	5,189	4,393	2,450
Prepaid Expenses	-	33.54	41.46	33.85	49.95	22.53
Other Current Assets	717.62	122.83	124.1	317.78	545.42	354
Total Current Assets	14,663	14,858	13,177	10,545	8,434	6,451
Property, Plant & Equipment	4,860	4,400	3,891	4,084	2,394	1,823
Goodwill	0.83	0.83	0.83	0.83	0.83	0.83
Other Intangible Assets	24.82	37.85	46.87	32.29	35.84	21.62
Long-Term Deferred Tax Assets	-	-	-	-	4.89	37.25
Other Long-Term Assets	163.17	85.37	49.82	81.39	87	56.03
Total Assets	19,758	19,437	17,231	14,743	10,957	8,390

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	3,246	1,974	1,815	909.03	685.29	262.62
Accrued Expenses	-	801.56	912.21	1,025	792.24	572.89
Short-Term Debt	292.87	301.8	784.23	260.37	511.8	46.62
Current Portion of Long-Term Debt	157.04	3.9	128.9	66.4	2.57	178.62
Current Portion of Leases	-	112.76	65.98	273.54	74.08	29.75
Current Income Taxes Payable	816.19	876.94	-	-	124.62	296.56
Current Unearned Revenue	48.48	237.94	233.6	85.66	74.9	70.07
Other Current Liabilities	413.33	595.77	423.62	454.25	306.01	339.28
Total Current Liabilities	4,974	4,905	4,364	3,074	2,572	1,796
Long-Term Debt	231.96	2.42	318.82	647.72	15.44	-
Long-Term Leases	370.39	380.82	70.06	255.02	183.93	119.76
Long-Term Unearned Revenue	-	-	-	-	5.59	10.24
Pension & Post-Retirement Benefits	-	-	-	-	525.07	546.65
Long-Term Deferred Tax Liabilities	217.55	250.43	279.38	202.06	-	-
Other Long-Term Liabilities	146.46	145.25	403.79	528.77	-	-
Total Liabilities	5,940	5,684	5,436	4,708	3,302	2,473

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	529.83	529.83	529.83	529.83	418.84	380.76
Retained Earnings	12,271	12,182	10,188	8,380	6,826	5,100
Comprehensive Income & Other	1,017	1,041	1,078	1,126	410.14	436.25
Total Common Equity	13,818	13,753	11,795	10,036	7,655	5,917
Shareholders' Equity	13,818	13,753	11,795	10,036	7,655	5,917
Total Liabilities & Equity	19,758	19,437	17,231	14,743	10,957	8,390

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	1,052	801.7	1,368	1,503	787.83	374.74
Net Cash (Debt)	1,988	2,842	3,765	878.3	838.46	2,502
Net Cash Growth	7.78%	-24.50%	328.63%	4.75%	-66.49%	76.55%
Net Cash Per Share	37.52	53.64	71.05	16.58	15.83	47.22
Filing Date Shares Outstanding	52.98	52.98	52.98	52.98	52.98	52.98
Total Common Shares Outstanding	52.98	52.98	52.98	52.98	52.98	52.98
Working Capital	9,689	9,954	8,813	7,471	5,862	4,655
Book Value Per Share	260.80	259.57	222.62	189.41	144.48	111.68
Tangible Book Value	13,792	13,714	11,747	10,003	7,618	5,895
Tangible Book Value Per Share	260.31	258.84	221.72	188.79	143.79	111.25
Land	-	1,079	1,079	764.5	338.4	338.4
Buildings	-	1,513	1,475	1,263	893.19	798.51
Machinery	-	4,017	3,823	3,218	2,076	2,155
Construction In Progress	-	278.09	177.08	722.03	442.02	13.71
Leasehold Improvements	-	95.3	49.4	49.4	49.4	30.49

Data Source: S&P Global Market Intelligence Last updated: Oct 27, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 2, 2026

Data Sources Report a data error