Sapphire Fibres Balance Sheet

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

Millions PKR. Fiscal year is Jul - Jun.

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	Jun '26 Jun 30, 2026	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022
Cash & Equivalents	2,040	2,170	2,274	1,832	1,399	671.58
Short-Term Investments	12,593	12,232	10,945	4,065	3,244	3,477
Trading Asset Securities	-	-	-	-	-	3,617
Cash & Short-Term Investments	14,634	14,401	13,219	5,897	4,643	7,765
Cash Growth	-4.84%	8.95%	124.16%	27.01%	-40.21%	122.06%
Accounts Receivable	14,127	14,011	8,227	17,716	19,609	13,957
Other Receivables	10,453	8,641	4,967	3,295	2,710	3,079
Receivables	26,526	22,654	13,195	21,292	22,603	17,319
Inventory	31,966	30,535	19,615	16,492	15,780	15,423
Prepaid Expenses	-	598.14	776.65	532.37	465.19	79.51
Other Current Assets	196.29	3,655	3,106	1,852	1,570	1,967
Total Current Assets	73,322	71,843	49,912	46,066	45,062	42,553
Property, Plant & Equipment	35,453	35,479	28,512	26,263	25,942	25,988
Long-Term Investments	54,613	56,237	47,657	8,753	5,650	5,150
Goodwill	-	5.61	5.61	5.61	5.61	5.61
Other Intangible Assets	6.41	0.17	1.36	2.66	4.8	1.38
Long-Term Deferred Tax Assets	-	-	-	307.76	-	-
Other Long-Term Assets	117.21	117.11	294.2	95.7	94.18	94.18
Total Assets	163,520	163,687	126,387	81,500	76,762	73,796

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	Jun '26 Jun 30, 2026	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022
Accounts Payable	11,670	3,959	3,480	4,041	3,675	4,404
Accrued Expenses	481.55	3,717	2,832	2,526	3,357	2,928
Short-Term Debt	25,600	26,498	16,460	9,149	10,901	14,877
Current Portion of Long-Term Debt	1,709	1,361	973.03	965.34	1,173	1,072
Current Income Taxes Payable	3,611	2,791	4,814	1,671	967.68	843.55
Current Unearned Revenue	724.03	623.6	392.43	1,051	727.67	1,053
Other Current Liabilities	10.28	5,597	2,160	2,033	2,430	1,070
Total Current Liabilities	43,805	44,547	31,112	21,437	23,231	26,247
Long-Term Debt	6,739	7,376	2,938	3,914	4,560	5,334
Pension & Post-Retirement Benefits	1,394	1,314	884.98	716.8	513.77	399.54
Long-Term Deferred Tax Liabilities	1,006	1,071	805.98	-	140.58	131.89
Other Long-Term Liabilities	-	-	-	-	321.41	311.32
Total Liabilities	52,945	54,308	35,741	26,068	28,767	32,423

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	Jun '26 Jun 30, 2026	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022
Common Stock	248.71	248.71	206.72	206.72	206.72	206.72
Additional Paid-In Capital	391.83	391.83	391.83	391.83	391.83	391.83
Retained Earnings	60,701	59,099	50,329	44,345	40,486	34,063
Comprehensive Income & Other	43,201	43,669	33,770	3,458	-43.83	372.78
Total Common Equity	104,543	103,409	84,697	48,401	41,040	35,034
Minority Interest	6,033	5,971	5,949	7,032	6,955	6,339
Shareholders' Equity	110,576	109,379	90,646	55,432	47,996	41,373
Total Liabilities & Equity	163,520	163,687	126,387	81,500	76,762	73,796

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	Jun '26 Jun 30, 2026	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022
Total Debt	34,048	35,235	20,371	14,028	16,634	21,283
Net Cash (Debt)	-19,414	-20,834	-7,152	-8,131	-11,991	-13,518
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-852.58	-959.11	-345.98	-393.35	-580.07	-653.92
Filing Date Shares Outstanding	24.87	24.87	20.67	20.67	20.67	20.67
Total Common Shares Outstanding	24.87	24.87	20.67	20.67	20.67	20.67
Working Capital	29,517	27,296	18,799	24,629	21,831	16,306
Book Value Per Share	4203.36	4157.77	4097.23	2341.38	1985.32	1694.78
Tangible Book Value	104,536	103,403	84,690	48,392	41,030	35,027
Tangible Book Value Per Share	4203.10	4157.53	4096.89	2340.98	1984.81	1694.44
Land	-	2,403	2,239	2,239	1,789	1,749
Buildings	-	8,100	7,051	6,921	6,500	6,005
Machinery	-	44,008	35,593	32,778	32,051	30,988
Construction In Progress	-	2,965	3,175	2,376	2,048	2,152
Leasehold Improvements	-	28.73	28.64	28.64	28.64	28.64