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	Mar '26 Mar 31, 2026	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	1,310	2,274	1,832	1,399	671.58	518.98
Short-Term Investments	11,206	10,945	4,065	3,244	3,477	2,978
Trading Asset Securities	-	-	-	-	3,617	-
Cash & Short-Term Investments	12,516	13,219	5,897	4,643	7,765	3,497
Cash Growth	2.70%	124.16%	27.01%	-40.21%	122.06%	9.00%
Accounts Receivable	9,306	8,227	17,716	19,609	13,957	15,463
Other Receivables	10,073	4,967	3,295	2,710	3,079	1,728
Receivables	20,321	13,195	21,292	22,603	17,319	17,397
Inventory	19,532	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	253.74	3,106	1,852	1,570	1,967	1,219
Total Current Assets	52,622	49,912	46,066	45,062	42,553	34,256
Property, Plant & Equipment	29,566	28,512	26,263	25,942	25,988	24,883
Long-Term Investments	52,070	47,657	8,753	5,650	5,150	5,634
Goodwill	-	5.61	5.61	5.61	5.61	5.61
Other Intangible Assets	0.18	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	134,359	126,387	81,500	76,762	73,796	64,850
Accounts Payable	7,768	3,480	4,041	3,675	4,404	2,311
Accrued Expenses	307.82	2,832	2,526	3,357	2,928	1,748
Short-Term Debt	19,472	16,460	9,149	10,901	14,877	16,958
Current Portion of Long-Term Debt	899.1	973.03	965.34	1,173	1,072	1,016
Current Income Taxes Payable	4,087	4,814	1,671	967.68	843.55	399.51
Current Unearned Revenue	427.22	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	32,975	31,112	21,437	23,231	26,247	24,010
Long-Term Debt	4,739	2,938	3,914	4,560	5,334	4,908
Long-Term Unearned Revenue	-	-	-	-	-	3.49
Pension & Post-Retirement Benefits	989.99	884.98	716.8	513.77	399.54	341.56
Long-Term Deferred Tax Liabilities	803.14	805.98	-	140.58	131.89	131.03
Other Long-Term Liabilities	-	-	-	321.41	311.32	297.11
Total Liabilities	39,506	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	52,434	50,329	44,345	40,486	34,063	26,899
Comprehensive Income & Other	36,279	33,770	3,458	-43.83	372.78	1,784
Total Common Equity	88,920	84,697	48,401	41,040	35,034	29,281
Minority Interest	5,933	5,949	7,032	6,955	6,339	5,878
Shareholders' Equity	94,853	90,646	55,432	47,996	41,373	35,159
Total Liabilities & Equity	134,359	126,387	81,500	76,762	73,796	64,850
Total Debt	25,109	20,371	14,028	16,634	21,283	22,882
Net Cash (Debt)	-12,594	-7,152	-8,131	-11,991	-13,518	-19,385
Net Cash Per Share	-609.20	-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	19,648	18,799	24,629	21,831	16,306	10,245
Book Value Per Share	4301.49	4097.23	2341.38	1985.32	1694.78	1416.46
Tangible Book Value	88,920	84,690	48,392	41,030	35,027	29,272
Tangible Book Value Per Share	4301.48	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.