Sakrand Sugar Mills Balance Sheet

Financials in millions PKR. Fiscal year is October - September.

Millions PKR. Fiscal year is Oct - Sep.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Cash & Equivalents	96.86	18.21	49.45	5.61	33.88	23.87
Short-Term Investments	15.64	6.2	6.2	12.26	-	-
Cash & Short-Term Investments	112.5	24.41	55.65	17.87	33.88	23.87
Cash Growth	8.97%	-56.13%	211.35%	-47.25%	41.96%	-15.77%
Accounts Receivable	15.67	19.29	4.76	1.19	54.01	179.05
Other Receivables	-	3.59	58.17	84.51	38.22	38.01
Receivables	41.85	23.46	65.49	99.08	103.37	236.59
Inventory	617.71	151.84	136.37	141.68	351.84	131.05
Prepaid Expenses	-	6.64	5.07	8.09	5.74	0.51
Other Current Assets	-0	26.6	65.41	33.08	108.13	37.77
Total Current Assets	772.07	232.95	327.98	299.8	602.97	429.78
Property, Plant & Equipment	3,869	3,887	3,890	3,847	3,732	3,233
Other Intangible Assets	0.62	0.68	1.01	1.51	2.26	1.48
Other Long-Term Assets	2.86	2.86	2.86	2.86	2.1	2.1
Total Assets	4,646	4,124	4,223	4,152	4,340	3,667
Accounts Payable	2,459	169.9	167.08	138.2	197.51	159.34
Accrued Expenses	504.97	1,824	1,851	1,806	1,713	1,022
Current Portion of Long-Term Debt	253.22	249.02	244.82	223.22	924.09	924.09
Current Income Taxes Payable	59.7	53.46	41.3	34.13	14.99	68.98
Other Current Liabilities	6.21	448.18	456.36	198.71	263.69	351.69
Total Current Liabilities	3,284	2,745	2,761	2,400	3,114	2,526
Long-Term Debt	552.67	573.67	640.87	686.67	-	-
Pension & Post-Retirement Benefits	-	14.23	13.82	10.88	15.05	15.54
Long-Term Deferred Tax Liabilities	-	-	-	-	-	12.76
Other Long-Term Liabilities	72.1	56.46	56.46	56.46	56.46	56.46
Total Liabilities	3,908	3,389	3,472	3,154	3,185	2,610
Common Stock	446.16	446.16	446.16	446.16	446.16	446.16
Retained Earnings	-1,852	-1,864	-1,884	-1,673	-1,552	-1,292
Comprehensive Income & Other	2,143	2,152	2,188	2,224	2,261	1,902
Shareholders' Equity	737.35	734.62	750.61	997.2	1,155	1,056
Total Liabilities & Equity	4,646	4,124	4,223	4,152	4,340	3,667
Total Debt	805.89	822.69	885.69	909.89	924.09	924.09
Net Cash (Debt)	-693.39	-798.28	-830.04	-892.02	-890.21	-900.22
Net Cash Per Share	-15.47	-17.89	-18.60	-19.99	-19.95	-20.18
Filing Date Shares Outstanding	44.62	44.62	44.62	44.62	44.62	44.62
Total Common Shares Outstanding	44.62	44.62	44.62	44.62	44.62	44.62
Working Capital	-2,512	-2,512	-2,433	-2,101	-2,511	-2,096
Book Value Per Share	16.53	16.47	16.82	22.35	25.88	23.67
Tangible Book Value	736.72	733.94	749.6	995.69	1,152	1,055
Tangible Book Value Per Share	16.51	16.45	16.80	22.32	25.83	23.64
Land	-	561.99	561.99	561.99	561.99	510.9
Buildings	-	973.48	965.77	964.7	957.49	700.91
Machinery	-	3,812	3,738	3,616	3,430	3,143

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