Octopus Digital Balance Sheet

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

Millions PKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	98.61	21.53	38.4	20.22	598.89
Short-Term Investments	0.58	-	-	-	300
Trading Asset Securities	-	0.54	10.12	-	-
Cash & Short-Term Investments	99.19	22.07	48.52	20.22	898.89
Cash Growth	349.50%	-54.52%	139.93%	-97.75%	207014.49%
Accounts Receivable	1,451	1,639	1,644	1,332	732.2
Other Receivables	-	496.57	407.08	323.86	17.3
Receivables	1,451	2,136	2,051	1,956	749.51
Inventory	0.15	-	0.62	-	-
Prepaid Expenses	-	2.93	1.42	1.75	1.41
Other Current Assets	545.36	18.85	33.42	13.49	11.9
Total Current Assets	2,096	2,180	2,135	1,991	1,662
Property, Plant & Equipment	38.02	32.44	30.83	3.95	3.73
Goodwill	-	221.81	221.81	-	-
Other Intangible Assets	990.57	550.32	334.7	119.68	51.72
Long-Term Accounts Receivable	7.66	-	-	-	-
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	3,152	3,004	2,744	2,125	1,720
Accounts Payable	222.28	43.1	55.81	8.87	3.67
Accrued Expenses	-	34.26	60.87	10.18	6.55
Current Portion of Long-Term Debt	8.16	4.46	2.59	-	-
Current Income Taxes Payable	43.96	22.76	52.68	49.95	17.14
Current Unearned Revenue	95.59	2.22	12.04	6.67	17.54
Other Current Liabilities	-	184.87	86.73	4.04	34.64
Total Current Liabilities	369.99	291.67	270.72	79.7	79.54
Long-Term Debt	16.87	12.81	11.1	-	-
Total Liabilities	386.86	304.48	281.82	79.7	79.54
Common Stock	1,573	1,573	1,573	1,368	1,368
Additional Paid-In Capital	789.21	789.21	789.21	789.21	789.21
Retained Earnings	1,453	1,383	1,150	972.69	567.63
Comprehensive Income & Other	-1,050	-1,046	-1,050	-1,084	-1,084
Shareholders' Equity	2,765	2,699	2,462	2,045	1,640
Total Liabilities & Equity	3,152	3,004	2,744	2,125	1,720
Total Debt	25.03	17.27	13.69	-	-
Net Cash (Debt)	74.16	4.8	34.83	20.22	898.89
Net Cash Growth	1446.01%	-86.23%	72.24%	-97.75%	207014.49%
Net Cash Per Share	0.46	0.03	0.23	0.14	5.72
Filing Date Shares Outstanding	139.93	157.26	157.26	157.26	157.26
Total Common Shares Outstanding	139.93	157.26	157.26	157.26	157.26
Working Capital	1,726	1,888	1,864	1,911	1,582
Book Value Per Share	19.76	17.16	15.65	13.01	10.43
Tangible Book Value	1,774	1,927	1,905	1,926	1,589
Tangible Book Value Per Share	12.68	12.25	12.12	12.25	10.10
Machinery	-	53.72	39.46	7.01	5.26

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