JS Investments Balance Sheet

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

Millions PKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	48.47	42.31	67.98	12.29	26.15	9.88
Short-Term Investments	-	-	-	-	-	4.23
Trading Asset Securities	125	126.69	126.69	1,159	1,352	1,652
Cash & Short-Term Investments	173.47	169	194.67	1,171	1,378	1,666
Cash Growth	-89.38%	-13.19%	-83.38%	-15.01%	-17.27%	-8.56%
Accounts Receivable	167.62	205.48	125.53	124.61	105.16	109.5
Other Receivables	-	166.59	193.26	168.94	124.09	95.97
Receivables	183.43	373.06	319.07	293.87	229.6	206.17
Prepaid Expenses	-	9.64	18.08	14.5	12.48	8.3
Other Current Assets	244.94	19.09	9.84	7.51	10.94	41.43
Total Current Assets	601.84	570.78	541.66	1,487	1,631	1,922
Property, Plant & Equipment	351.99	253.84	238.96	275.27	340.37	399.19
Long-Term Investments	2,740	2,563	1,235	0.27	-	-
Other Intangible Assets	0.95	1.87	3.66	6.47	10.99	12.24
Long-Term Deferred Tax Assets	152.68	187.81	101.1	-	-	-
Long-Term Deferred Charges	-	-	-	0.98	1.38	1.77
Other Long-Term Assets	-	-	-	0.39	0.78	3.5
Total Assets	3,852	3,581	2,122	1,772	1,985	2,339
Accounts Payable	246.3	-	-	8.43	-	-
Accrued Expenses	-	235.28	138.49	61.52	94.59	56.9
Short-Term Debt	690	900	-	-	-	-
Current Portion of Leases	65.65	37.03	27.23	24.25	33.62	21.97
Other Current Liabilities	133.83	142.4	133.99	108.45	117.02	116.22
Total Current Liabilities	1,186	1,315	299.71	202.65	245.23	195.09
Long-Term Leases	183.63	154.93	157.09	213.73	235.19	260.15
Long-Term Unearned Revenue	-	-	-	-	-	1.3
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.14
Other Long-Term Liabilities	-	-	-	-	-	75.58
Total Liabilities	1,370	1,470	456.8	416.39	480.41	532.27
Common Stock	616.48	1,000	1,000	1,000	1,000	1,000
Retained Earnings	1,864	1,494	1,048	737.65	886.71	1,189
Treasury Stock	-	-383.52	-382.26	-382.26	-382.26	-382.26
Comprehensive Income & Other	1.26	1.26	-	-	-	-
Shareholders' Equity	2,482	2,112	1,665	1,355	1,504	1,807
Total Liabilities & Equity	3,852	3,581	2,122	1,772	1,985	2,339
Total Debt	939.28	1,092	184.32	237.98	268.81	282.12
Net Cash (Debt)	-765.81	-922.96	10.35	933.38	1,109	1,384
Net Cash Growth	-	-	-98.89%	-15.87%	-19.83%	-8.37%
Net Cash Per Share	-12.42	-14.94	0.17	15.11	17.96	22.40
Filing Date Shares Outstanding	61.65	61.65	61.77	61.77	61.77	61.77
Total Common Shares Outstanding	61.65	61.65	61.77	61.77	61.77	61.77
Working Capital	-584.6	-743.92	241.95	1,285	1,386	1,727
Book Value Per Share	40.25	34.25	26.96	21.94	24.35	29.25
Tangible Book Value	2,481	2,110	1,662	1,349	1,493	1,795
Tangible Book Value Per Share	40.24	34.22	26.90	21.84	24.18	29.05
Machinery	-	154.71	137.75	128	148.65	250.12
Construction In Progress	-	-	-	-	-	1.61
Leasehold Improvements	-	157.77	142.87	133.23	133.23	133.23

Source: S&P Global Market Intelligence. Standard template. Financial Sources.