Octopus Digital 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	2018 - 2019
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	2018 - 2019
Cash & Equivalents	30.94	21.53	38.4	20.22	598.89	0.43	Upgrade
Short-Term Investments	0.57	-	-	-	300	-	Upgrade
Trading Asset Securities	-	0.54	10.12	-	-	-	Upgrade
Cash & Short-Term Investments	31.51	22.07	48.52	20.22	898.89	0.43	Upgrade
Cash Growth	-	-54.52%	139.93%	-97.75%	207014.49%	-88.31%	Upgrade
Accounts Receivable	1,842	1,639	1,644	1,332	732.2	295.52	Upgrade
Other Receivables	-	496.57	407.08	323.86	17.3	0.09	Upgrade
Receivables	1,842	2,136	2,051	1,956	749.51	295.6	Upgrade
Inventory	4.18	-	0.62	-	-	-	Upgrade
Prepaid Expenses	-	2.93	1.42	1.75	1.41	-	Upgrade
Other Current Assets	564.28	18.85	33.42	13.49	11.9	0.39	Upgrade
Total Current Assets	2,442	2,180	2,135	1,991	1,662	296.42	Upgrade
Property, Plant & Equipment	41.61	32.44	30.83	3.95	3.73	3.39	Upgrade
Goodwill	-	221.81	221.81	-	-	-	Upgrade
Other Intangible Assets	920.49	550.32	334.7	119.68	51.72	20.03	Upgrade
Long-Term Deferred Tax Assets	19.39	19.39	21.06	10.33	2.63	-	Upgrade
Other Long-Term Assets	0.1	0.1	0.1	0.1	0.1	-	Upgrade
Total Assets	3,423	3,004	2,744	2,125	1,720	319.84	Upgrade
Accounts Payable	627.34	43.1	55.81	8.87	3.67	1.36	Upgrade
Accrued Expenses	-	34.26	60.87	10.18	6.55	12.33	Upgrade
Current Portion of Long-Term Debt	7.85	4.46	2.59	-	-	-	Upgrade
Current Income Taxes Payable	35.43	22.76	52.68	49.95	17.14	36.23	Upgrade
Current Unearned Revenue	12.96	2.22	12.04	6.67	17.54	4.13	Upgrade
Other Current Liabilities	0	184.87	86.73	4.04	34.64	34.11	Upgrade
Total Current Liabilities	683.58	291.67	270.72	79.7	79.54	88.16	Upgrade
Long-Term Debt	19.06	12.81	11.1	-	-	-	Upgrade
Total Liabilities	702.64	304.48	281.82	79.7	79.54	88.16	Upgrade
Common Stock	1,573	1,573	1,573	1,368	1,368	1,094	Upgrade
Additional Paid-In Capital	789.21	789.21	789.21	789.21	789.21	-	Upgrade
Retained Earnings	1,351	1,383	1,150	972.69	567.63	221.68	Upgrade
Comprehensive Income & Other	-992.14	-1,046	-1,050	-1,084	-1,084	-1,084	Upgrade
Shareholders' Equity	2,721	2,699	2,462	2,045	1,640	231.68	Upgrade
Total Liabilities & Equity	3,423	3,004	2,744	2,125	1,720	319.84	Upgrade
Total Debt	26.9	17.27	13.69	-	-	-	Upgrade
Net Cash (Debt)	4.61	4.8	34.83	20.22	898.89	0.43	Upgrade
Net Cash Growth	-	-86.23%	72.24%	-97.75%	207014.49%	-	Upgrade
Net Cash Per Share	0.03	0.03	0.23	0.14	5.72	0.00	Upgrade
Filing Date Shares Outstanding	157.26	157.26	157.26	157.26	157.26	125.81	Upgrade
Total Common Shares Outstanding	157.26	157.26	157.26	157.26	157.26	125.81	Upgrade
Working Capital	1,758	1,888	1,864	1,911	1,582	208.26	Upgrade
Book Value Per Share	17.30	17.16	15.65	13.01	10.43	1.84	Upgrade
Tangible Book Value	1,800	1,927	1,905	1,926	1,589	211.65	Upgrade
Tangible Book Value Per Share	11.45	12.25	12.12	12.25	10.10	1.68	Upgrade
Machinery	-	53.72	39.46	7.01	5.26	3.81	Upgrade

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