Jauharabad Sugar Mills Limited (PSX:JSML)

Jauharabad Sugar Mills Balance Sheet

Financials in millions PKR. Fiscal year is October - September.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Cash & Equivalents	396.94	221.49	80.52	32.45	68.44
Trading Asset Securities	87.86	14.86	14.87	18.57	17.69
Cash & Short-Term Investments	484.8	236.35	95.39	51.01	86.13
Cash Growth	105.12%	147.78%	86.98%	-40.77%	-64.26%
Accounts Receivable	1,237	53.03	5.57	5.94	0.57
Other Receivables	255.26	209.03	116.57	93.09	108.37
Receivables	1,673	509.88	256.38	148.06	142.05
Inventory	1,337	3,097	1,823	1,795	188.93
Prepaid Expenses	4.34	3.21	3.58	1.62	8.7
Other Current Assets	367.59	220.61	240.37	287.37	181.45
Total Current Assets	3,867	4,067	2,419	2,283	607.26
Property, Plant & Equipment	11,484	10,272	9,815	9,515	5,122
Other Intangible Assets	0.02	0.03	0.05	0.08	0.12
Other Long-Term Assets	5.26	5.26	3.09	2.8	2.8
Total Assets	15,356	14,344	12,237	11,801	5,733
Accounts Payable	158.35	515.86	121.99	74.95	46.76
Accrued Expenses	424.31	418.96	271.11	245.8	69.24
Short-Term Debt	2,843	2,702	1,276	1,354	301.92
Current Portion of Long-Term Debt	-	-	-	9.43	94.89
Current Portion of Leases	22	0.6	0.73	1.15	-
Current Income Taxes Payable	167.23	100.96	90.13	64.76	61.62
Current Unearned Revenue	13.23	326.52	567.57	451.29	4.39
Other Current Liabilities	45.83	35.68	24.11	18.52	8.88
Total Current Liabilities	3,674	4,101	2,352	2,220	587.69
Long-Term Debt	-	-	-	-	20.75
Long-Term Leases	82.5	0.79	2.23	5.13	-
Long-Term Unearned Revenue	-	-	-	-	2.63
Long-Term Deferred Tax Liabilities	930.53	900.64	1,018	1,054	359.29
Total Liabilities	4,687	5,002	3,372	3,279	970.36
Common Stock	341.28	341.28	341.28	341.28	341.28
Additional Paid-In Capital	372.4	372.4	372.4	372.4	372.4
Retained Earnings	1,448	1,081	1,000	709.07	594.46
Comprehensive Income & Other	8,507	7,547	7,151	7,099	3,454
Shareholders' Equity	10,669	9,342	8,865	8,521	4,762
Total Liabilities & Equity	15,356	14,344	12,237	11,801	5,733
Total Debt	2,948	2,704	1,279	1,370	417.55
Net Cash (Debt)	-2,463	-2,467	-1,184	-1,319	-331.42
Net Cash Per Share	-72.17	-72.29	-34.69	-38.65	-9.71
Filing Date Shares Outstanding	34.13	34.13	34.13	34.13	34.13
Total Common Shares Outstanding	34.13	34.13	34.13	34.13	34.13
Working Capital	192.56	-34.18	66.83	62.82	19.57
Book Value Per Share	312.60	273.73	259.75	249.68	139.54
Tangible Book Value	10,669	9,342	8,865	8,521	4,762
Tangible Book Value Per Share	312.60	273.73	259.75	249.68	139.53
Land	5,248	4,142	4,142	4,142	2,084
Buildings	674.18	633.8	570.95	537.3	404.67
Machinery	7,992	7,617	6,916	6,345	3,469
Construction In Progress	1.79	1.79	1.79	6.48	541.5

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