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
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	30.94	21.53	38.4	20.22	598.89	0.43
Short-Term Investments	0.57	-	-	-	300	-
Trading Asset Securities	-	0.54	10.12	-	-	-
Cash & Short-Term Investments	31.51	22.07	48.52	20.22	898.89	0.43
Cash Growth	14.62%	-54.52%	139.93%	-97.75%	207014.49%	-88.31%
Accounts Receivable	1,842	1,639	1,644	1,332	732.2	295.52
Other Receivables	-	496.57	407.08	323.86	17.3	0.09
Receivables	1,842	2,136	2,051	1,956	749.51	295.6
Inventory	4.18	-	0.62	-	-	-
Prepaid Expenses	-	2.93	1.42	1.75	1.41	-
Other Current Assets	564.28	18.85	33.42	13.49	11.9	0.39
Total Current Assets	2,442	2,180	2,135	1,991	1,662	296.42
Property, Plant & Equipment	41.61	32.44	30.83	3.95	3.73	3.39
Goodwill	-	221.81	221.81	-	-	-
Other Intangible Assets	920.49	550.32	334.7	119.68	51.72	20.03
Long-Term Deferred Tax Assets	19.39	19.39	21.06	10.33	2.63	-
Other Long-Term Assets	0.1	0.1	0.1	0.1	0.1	-
Total Assets	3,423	3,004	2,744	2,125	1,720	319.84
Accounts Payable	627.34	43.1	55.81	8.87	3.67	1.36
Accrued Expenses	-	34.26	60.87	10.18	6.55	12.33
Current Portion of Long-Term Debt	7.85	4.46	2.59	-	-	-
Current Income Taxes Payable	35.43	22.76	52.68	49.95	17.14	36.23
Current Unearned Revenue	12.96	2.22	12.04	6.67	17.54	4.13
Other Current Liabilities	0	184.87	86.73	4.04	34.64	34.11
Total Current Liabilities	683.58	291.67	270.72	79.7	79.54	88.16
Long-Term Debt	19.06	12.81	11.1	-	-	-
Total Liabilities	702.64	304.48	281.82	79.7	79.54	88.16
Common Stock	1,573	1,573	1,573	1,368	1,368	1,094
Additional Paid-In Capital	789.21	789.21	789.21	789.21	789.21	-
Retained Earnings	1,351	1,383	1,150	972.69	567.63	221.68
Comprehensive Income & Other	-992.14	-1,046	-1,050	-1,084	-1,084	-1,084
Shareholders' Equity	2,721	2,699	2,462	2,045	1,640	231.68
Total Liabilities & Equity	3,423	3,004	2,744	2,125	1,720	319.84
Total Debt	26.9	17.27	13.69	-	-	-
Net Cash (Debt)	4.61	4.8	34.83	20.22	898.89	0.43
Net Cash Growth	-70.46%	-86.23%	72.24%	-97.75%	207014.49%	-
Net Cash Per Share	0.03	0.03	0.23	0.14	5.72	0.00
Filing Date Shares Outstanding	157.26	157.26	157.26	157.26	157.26	125.81
Total Common Shares Outstanding	157.26	157.26	157.26	157.26	157.26	125.81
Working Capital	1,758	1,888	1,864	1,911	1,582	208.26
Book Value Per Share	17.30	17.16	15.65	13.01	10.43	1.84
Tangible Book Value	1,800	1,927	1,905	1,926	1,589	211.65
Tangible Book Value Per Share	11.45	12.25	12.12	12.25	10.10	1.68
Machinery	-	53.72	39.46	7.01	5.26	3.81

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