Sapphire Fibres 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	2,779	2,274	1,832	1,399	671.58	518.98
Short-Term Investments	14,354	10,945	4,065	3,244	3,477	2,978
Trading Asset Securities	-	-	-	-	3,617	-
Cash & Short-Term Investments	17,132	13,219	5,897	4,643	7,765	3,497
Cash Growth	156.46%	124.16%	27.01%	-40.21%	122.06%	9.00%
Accounts Receivable	8,106	8,227	17,716	19,609	13,957	15,463
Other Receivables	8,689	4,967	3,295	2,710	3,079	1,728
Receivables	17,316	13,195	21,292	22,603	17,319	17,397
Inventory	21,177	19,615	16,492	15,780	15,423	12,096
Prepaid Expenses	-	776.65	532.37	465.19	79.51	48.16
Other Current Assets	160.16	3,106	1,852	1,570	1,967	1,219
Total Current Assets	55,785	49,912	46,066	45,062	42,553	34,256
Property, Plant & Equipment	29,577	28,512	26,263	25,942	25,988	24,883
Long-Term Investments	49,846	47,657	8,753	5,650	5,150	5,634
Goodwill	-	5.61	5.61	5.61	5.61	5.61
Other Intangible Assets	0.58	1.36	2.66	4.8	1.38	2.84
Long-Term Deferred Tax Assets	-	-	307.76	-	-	-
Other Long-Term Assets	95.7	294.2	95.7	94.18	94.18	63.16
Total Assets	135,310	126,387	81,500	76,762	73,796	64,850
Accounts Payable	8,008	3,480	4,041	3,675	4,404	2,311
Accrued Expenses	275.83	2,832	2,526	3,357	2,928	1,748
Short-Term Debt	19,241	16,460	9,149	10,901	14,877	16,958
Current Portion of Long-Term Debt	938.67	973.03	965.34	1,173	1,072	1,016
Current Income Taxes Payable	3,874	4,814	1,671	967.68	843.55	399.51
Current Unearned Revenue	373.62	392.43	1,051	727.67	1,053	505.33
Other Current Liabilities	13.29	2,160	2,033	2,430	1,070	1,073
Total Current Liabilities	32,724	31,112	21,437	23,231	26,247	24,010
Long-Term Debt	4,837	2,938	3,914	4,560	5,334	4,908
Long-Term Unearned Revenue	-	-	-	-	-	3.49
Pension & Post-Retirement Benefits	964.3	884.98	716.8	513.77	399.54	341.56
Long-Term Deferred Tax Liabilities	1,168	805.98	-	140.58	131.89	131.03
Other Long-Term Liabilities	-	-	-	321.41	311.32	297.11
Total Liabilities	39,694	35,741	26,068	28,767	32,423	29,692
Common Stock	206.72	206.72	206.72	206.72	206.72	206.72
Additional Paid-In Capital	-	391.83	391.83	391.83	391.83	391.83
Retained Earnings	51,726	50,329	44,345	40,486	34,063	26,899
Comprehensive Income & Other	37,824	33,770	3,458	-43.83	372.78	1,784
Total Common Equity	89,757	84,697	48,401	41,040	35,034	29,281
Minority Interest	5,859	5,949	7,032	6,955	6,339	5,878
Shareholders' Equity	95,616	90,646	55,432	47,996	41,373	35,159
Total Liabilities & Equity	135,310	126,387	81,500	76,762	73,796	64,850
Total Debt	25,017	20,371	14,028	16,634	21,283	22,882
Net Cash (Debt)	-7,885	-7,152	-8,131	-11,991	-13,518	-19,385
Net Cash Per Share	-381.41	-345.98	-393.35	-580.07	-653.92	-937.76
Filing Date Shares Outstanding	20.67	20.67	20.67	20.67	20.67	20.67
Total Common Shares Outstanding	20.67	20.67	20.67	20.67	20.67	20.67
Working Capital	23,060	18,799	24,629	21,831	16,306	10,245
Book Value Per Share	4341.98	4097.23	2341.38	1985.32	1694.78	1416.46
Tangible Book Value	89,756	84,690	48,392	41,030	35,027	29,272
Tangible Book Value Per Share	4341.95	4096.89	2340.98	1984.81	1694.44	1416.05
Land	-	2,239	2,239	1,789	1,749	1,749
Buildings	-	7,051	6,921	6,500	6,005	5,962
Machinery	-	35,593	32,778	32,051	30,988	29,501
Construction In Progress	-	3,175	2,376	2,048	2,152	1,271
Leasehold Improvements	-	28.64	28.64	28.64	28.64	28.64

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