PSX:SPCL 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	44.48	69.74	108.82	27.58	0.25	1.57
Short-Term Investments	61.21	55.76	39.18	49.94	54.22	54.27
Cash & Short-Term Investments	105.69	125.5	148	77.51	54.47	55.84
Cash Growth	-20.97%	-15.20%	90.94%	42.29%	-2.44%	63.19%
Accounts Receivable	75.8	387.71	407.97	584.59	625.8	669.6
Other Receivables	5.33	7.22	7.35	30.55	1.25	0.85
Receivables	81.13	447.75	468.04	615.36	627.27	670.67
Other Current Assets	335.78	1.16	1.5	1.06	0.98	1.06
Total Current Assets	522.6	574.41	617.54	693.93	682.73	727.57
Property, Plant & Equipment	73.35	76.42	80.44	79.61	60.79	64.03
Other Long-Term Assets	34.14	35.21	36.62	38.04	39.84	41.26
Total Assets	630.09	686.03	734.61	811.58	783.36	832.86
Accrued Expenses	456.89	493.57	530.24	563.16	516.76	477.86
Short-Term Debt	180.5	180.5	180.5	205.8	205.8	205.8
Current Portion of Long-Term Debt	-	165.25	214.79	345.04	407.04	407.04
Current Income Taxes Payable	-	9.09	21.75	-	-	-
Other Current Liabilities	383.9	236.81	247.07	266.01	265.3	288.54
Total Current Liabilities	1,021	1,085	1,194	1,380	1,395	1,379
Other Long-Term Liabilities	-	-	0	-	-	-
Total Liabilities	1,021	1,085	1,194	1,380	1,395	1,379
Common Stock	451.61	979.81	979.81	979.81	451.61	451.61
Retained Earnings	-1,433	-1,444	-1,490	-1,625	-1,642	-1,578
Comprehensive Income & Other	61.65	64.62	50.35	76.85	50.22	51.55
Total Common Equity	-919.4	-399.18	-459.74	-568.43	-1,140	-1,075
Shareholders' Equity	-391.2	-399.18	-459.74	-568.43	-611.55	-546.39
Total Liabilities & Equity	630.09	686.03	734.61	811.58	783.36	832.86
Total Debt	180.5	345.75	395.29	550.85	612.85	612.85
Net Cash (Debt)	-74.81	-220.25	-247.29	-473.33	-558.37	-557.01
Net Cash Per Share	-0.77	-2.25	-2.52	-4.83	-12.36	-5.68
Filing Date Shares Outstanding	45.16	45.16	45.16	45.16	45.16	45.16
Total Common Shares Outstanding	45.16	45.16	45.16	45.16	45.16	45.16
Working Capital	-498.68	-510.8	-576.81	-686.09	-712.18	-651.68
Book Value Per Share	-20.36	-8.84	-10.18	-12.59	-25.24	-23.80
Tangible Book Value	-919.4	-399.18	-459.74	-568.43	-1,140	-1,075
Tangible Book Value Per Share	-20.36	-8.84	-10.18	-12.59	-25.24	-23.80
Buildings	-	-	-	4.23	69.15	69.15
Machinery	-	-	-	121.29	33.95	34.93

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