Pakistan Refinery Balance Sheet

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

Millions PKR. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	15,139	2,840	6,927	11,671	23,539	72.68
Short-Term Investments	1,414	1,385	4,201	-	-	-
Cash & Short-Term Investments	16,553	4,225	11,128	11,671	23,539	72.68
Cash Growth	-50.84%	-62.03%	-4.65%	-50.42%	32286.63%	-96.68%
Accounts Receivable	19,327	19,390	11,229	19,912	11,306	6,589
Other Receivables	28,298	25,778	23,500	9,428	2,585	3,073
Receivables	47,625	45,179	34,739	29,351	13,902	9,670
Inventory	25,478	22,261	31,191	35,487	24,075	10,446
Prepaid Expenses	-	41.21	37.74	24.4	17.91	17.26
Other Current Assets	1,270	871.13	311.01	112.77	181.63	114.88
Total Current Assets	90,926	72,577	77,408	76,646	61,715	20,321
Property, Plant & Equipment	35,785	34,630	30,648	28,565	29,113	20,562
Long-Term Investments	51.67	57.68	61.14	45.85	55.51	58.93
Other Intangible Assets	38.84	34.31	18.33	6.74	-	-
Long-Term Deferred Tax Assets	54.75	599.89	-	161.48	-	-
Other Long-Term Assets	38.41	31.41	40.85	40.29	53.77	46.76
Total Assets	126,895	107,941	108,185	105,472	90,947	40,994
Accounts Payable	59,175	31,453	28,343	35,436	32,162	14,076
Accrued Expenses	-	12,790	14,050	8,722	7,375	4,816
Short-Term Debt	26,631	12,973	23,944	29,834	17,600	13,536
Current Portion of Long-Term Debt	-	2,500	1,500	-	1,301	4,037
Current Portion of Leases	27.08	12.19	11.33	8.72	6.46	4.59
Current Income Taxes Payable	-	-	-	1,050	1,106	-
Current Unearned Revenue	-	-	-	-	6.47	15.08
Other Current Liabilities	23.7	8,772	6,623	2,275	6,780	1,637
Total Current Liabilities	85,856	68,501	74,472	77,326	66,338	38,122
Long-Term Debt	11,850	12,350	3,000	2,000	-	293.92
Long-Term Leases	84.98	123.58	139.97	152.49	141.75	148.24
Pension & Post-Retirement Benefits	362.48	362.48	384.27	636.52	586.75	377.55
Long-Term Deferred Tax Liabilities	-	-	618.24	-	284.32	4.9
Total Liabilities	98,154	81,337	78,614	80,115	67,351	38,947
Common Stock	6,300	6,300	6,300	6,300	6,300	6,300
Retained Earnings	-789.25	-2,927	2,944	-1,270	-3,030	-15,403
Comprehensive Income & Other	23,231	23,231	20,327	20,327	20,327	11,150
Shareholders' Equity	28,742	26,604	29,571	25,357	23,596	2,047
Total Liabilities & Equity	126,895	107,941	108,185	105,472	90,947	40,994
Total Debt	38,593	27,959	28,595	31,995	19,049	18,020
Net Cash (Debt)	-22,040	-23,734	-17,467	-20,325	4,489	-17,948
Net Cash Per Share	-34.94	-37.67	-27.73	-32.26	7.13	-29.06
Filing Date Shares Outstanding	629.81	630	630	630	630	630
Total Common Shares Outstanding	629.81	630	630	630	630	630
Working Capital	5,070	4,077	2,936	-679.99	-4,623	-17,802
Book Value Per Share	45.64	42.23	46.94	40.25	37.45	3.25
Tangible Book Value	28,703	26,570	29,552	25,351	23,596	2,047
Tangible Book Value Per Share	45.57	42.17	46.91	40.24	37.45	3.25
Land	-	23,232	20,328	20,328	20,328	11,151
Buildings	-	194.88	165.27	152.57	142.86	142.86
Machinery	-	15,960	14,610	13,017	12,642	12,365
Construction In Progress	-	2,423	1,730	489.48	340.29	200.09

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