Highnoon Laboratories Limited (PSX:HINOON)

Pakistan · Delayed Price · Currency is PKR

905.20

-4.89 (-0.54%)

At close: Sep 17, 2026

Highnoon Laboratories Balance Sheet

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

Millions PKR. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	673.4	584.23	1,494	212.55	287.4	817.06
Short-Term Investments	424.04	400.37	166.93	469.67	-	-
Trading Asset Securities	2,111	2,659	3,472	1,699	1,339	2,060
Cash & Short-Term Investments	3,208	3,644	5,133	2,381	1,626	2,877
Cash Growth	12.48%	-29.01%	115.53%	46.43%	-43.47%	47.00%
Accounts Receivable	3,575	4,401	2,424	2,167	1,330	694.69
Other Receivables	558.85	437.49	349.88	455.85	488.7	52.57
Receivables	4,134	4,838	2,773	2,623	1,819	747.25
Inventory	5,529	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	565.99	122.83	124.1	317.78	545.42	354
Total Current Assets	13,436	14,858	13,177	10,545	8,434	6,451
Property, Plant & Equipment	4,743	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	30.16	37.85	46.87	32.29	35.84	21.62
Long-Term Deferred Tax Assets	-	-	-	-	4.89	37.25
Other Long-Term Assets	134.12	85.37	49.82	81.39	87	56.03
Total Assets	18,411	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	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Accounts Payable	1,449	1,974	1,815	909.03	685.29	262.62
Accrued Expenses	1,164	801.56	912.21	1,025	792.24	572.89
Short-Term Debt	240.73	301.8	784.23	260.37	511.8	46.62
Current Portion of Long-Term Debt	149.75	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	693.12	876.94	-	-	124.62	296.56
Current Unearned Revenue	71.09	237.94	233.6	85.66	74.9	70.07
Other Current Liabilities	724.14	595.77	423.62	454.25	306.01	339.28
Total Current Liabilities	4,492	4,905	4,364	3,074	2,572	1,796
Long-Term Debt	230.04	2.42	318.82	647.72	15.44	-
Long-Term Leases	438.41	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	146.3	145.25	403.79	528.77	-	-
Total Liabilities	5,524	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	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Common Stock	529.83	529.83	529.83	529.83	418.84	380.76
Retained Earnings	11,332	12,182	10,188	8,380	6,826	5,100
Comprehensive Income & Other	1,025	1,041	1,078	1,126	410.14	436.25
Total Common Equity	12,887	13,753	11,795	10,036	7,655	5,917
Shareholders' Equity	12,887	13,753	11,795	10,036	7,655	5,917
Total Liabilities & Equity	18,411	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	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Total Debt	1,059	801.7	1,368	1,503	787.83	374.74
Net Cash (Debt)	2,149	2,842	3,765	878.3	838.46	2,502
Net Cash Growth	-2.41%	-24.50%	328.63%	4.75%	-66.49%	76.55%
Net Cash Per Share	40.56	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	8,945	9,954	8,813	7,471	5,862	4,655
Book Value Per Share	243.23	259.57	222.62	189.41	144.48	111.68
Tangible Book Value	12,856	13,714	11,747	10,003	7,618	5,895
Tangible Book Value Per Share	242.64	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