Leather Up Limited (PSX:LEUL)

Leather Up Balance Sheet

Financials in millions PKR. Fiscal year is July - June.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	1.4	1.92	1.42	2.75	4.1	1.83
Short-Term Investments	-	-	-	-	-	0.05
Cash & Short-Term Investments	1.4	1.92	1.42	2.75	4.1	1.88
Cash Growth	56.97%	35.78%	-48.62%	-32.89%	118.37%	13.64%
Accounts Receivable	22.34	-	-	-	7.75	0.43
Other Receivables	2.41	6.02	6.64	4.7	7.51	6.36
Receivables	24.75	6.02	6.64	4.7	15.26	6.79
Inventory	10.24	10.34	17.84	33.92	20.68	34.97
Other Current Assets	4.82	1.22	-	-0	0	0.77
Total Current Assets	41.21	19.5	25.89	41.37	40.05	44.4
Property, Plant & Equipment	2.4	2.43	2.57	2.74	2.93	3.13
Other Long-Term Assets	-	-	-	0.06	0.06	-
Total Assets	43.6	21.93	28.47	44.18	43.04	47.53
Accounts Payable	24.55	1.7	3.24	18.34	4.73	2.95
Accrued Expenses	-	0.36	1.13	0.55	1.42	1.72
Short-Term Debt	0.03	0.03	0.09	-	3.23	0.4
Current Unearned Revenue	-	1.65	1.65	3.54	6.4	0.94
Other Current Liabilities	1.63	1.63	1.63	1.63	2.61	2.61
Total Current Liabilities	26.21	5.37	7.74	24.05	18.39	8.62
Pension & Post-Retirement Benefits	0.69	0.69	0.47	0.33	1.89	1.02
Other Long-Term Liabilities	-	-	0	-	-	-
Total Liabilities	26.91	6.06	8.21	24.39	20.28	9.64
Common Stock	60	60	60	60	60	60
Retained Earnings	-43.3	-44.13	-39.75	-40.21	-37.25	-22.11
Shareholders' Equity	16.7	15.87	20.25	19.79	22.75	37.89
Total Liabilities & Equity	43.6	21.93	28.47	44.18	43.04	47.53
Total Debt	0.03	0.03	0.09	-	3.23	0.4
Net Cash (Debt)	1.36	1.89	1.33	2.75	0.87	1.48
Net Cash Growth	70.14%	42.31%	-51.83%	215.83%	-40.97%	-10.56%
Net Cash Per Share	0.23	0.31	0.22	0.46	0.15	0.25
Filing Date Shares Outstanding	6	6	6	6	6	6
Total Common Shares Outstanding	6	6	6	6	6	6
Working Capital	14.99	14.14	18.15	17.32	21.65	35.78
Book Value Per Share	2.78	2.64	3.38	3.30	3.79	6.31
Tangible Book Value	16.7	15.87	20.25	19.79	22.75	37.89
Tangible Book Value Per Share	2.78	2.64	3.38	3.30	3.79	6.31
Land	-	1.1	1.1	1.1	1.1	1.1
Buildings	-	6.75	6.75	6.75	6.75	6.75
Machinery	-	8.9	8.9	8.9	8.9	8.9

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