SPEL Limited Balance Sheet

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

Millions PKR. Fiscal year is Jul - Jun.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2016 - 2020
Period Ending	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	2016 - 2020
Cash & Equivalents	272.99	161.13	37.65	100.26	68	Upgrade
Short-Term Investments	507.6	387.7	210.42	-	130	Upgrade
Cash & Short-Term Investments	780.59	548.83	248.07	100.26	198	Upgrade
Cash Growth	42.23%	121.24%	147.43%	-49.36%	2129.74%	Upgrade
Accounts Receivable	1,302	712.94	628.87	605.19	593.93	Upgrade
Other Receivables	16.47	43.55	35.23	0.11	0.1	Upgrade
Receivables	1,319	756.48	664.11	605.3	594.03	Upgrade
Inventory	1,827	1,661	1,603	1,318	759.72	Upgrade
Prepaid Expenses	23.76	15.96	12.54	9.83	8.71	Upgrade
Other Current Assets	17.87	116.68	98.55	106.55	169.34	Upgrade
Total Current Assets	3,968	3,099	2,626	2,140	1,730	Upgrade
Property, Plant & Equipment	4,268	4,167	4,196	4,014	2,785	Upgrade
Long-Term Investments	-	-	-	1.2	2.66	Upgrade
Other Intangible Assets	0.04	0.21	0.37	0.54	0.35	Upgrade
Other Long-Term Assets	16.55	37.82	26.28	20.09	14.81	Upgrade
Total Assets	8,253	7,303	6,849	6,176	4,532	Upgrade
Accounts Payable	325.39	362.08	342.57	125.31	134.68	Upgrade
Accrued Expenses	370.72	233.82	181.17	203.6	150.14	Upgrade
Short-Term Debt	139.05	210.21	371.58	286.38	112.37	Upgrade
Current Portion of Long-Term Debt	74	186.61	147.76	142.18	207.34	Upgrade
Current Portion of Leases	136.84	147.18	35.05	9.04	3.28	Upgrade
Current Unearned Revenue	85.52	112.76	31.89	50.45	28.12	Upgrade
Other Current Liabilities	82.72	64.05	45.55	31.68	19.27	Upgrade
Total Current Liabilities	1,214	1,317	1,156	848.63	655.19	Upgrade
Long-Term Debt	287.92	353.62	500.75	621.88	289.88	Upgrade
Long-Term Leases	26.87	11.94	18.93	12.78	6.33	Upgrade
Long-Term Unearned Revenue	48.32	65.54	84.78	105.44	0.32	Upgrade
Long-Term Deferred Tax Liabilities	565.71	433.2	452.8	337.23	219.55	Upgrade
Total Liabilities	2,143	2,181	2,213	1,926	1,171	Upgrade
Common Stock	998.68	998.68	998.68	998.68	924.7	Upgrade
Additional Paid-In Capital	358.63	358.63	358.63	358.63	432.6	Upgrade
Retained Earnings	4,040	3,052	2,506	2,068	1,675	Upgrade
Treasury Stock	-114.91	-114.91	-55.36	-	-	Upgrade
Comprehensive Income & Other	827.71	827.71	827.71	824.58	328.36	Upgrade
Shareholders' Equity	6,110	5,122	4,636	4,250	3,361	Upgrade
Total Liabilities & Equity	8,253	7,303	6,849	6,176	4,532	Upgrade
Total Debt	664.68	909.56	1,074	1,072	619.2	Upgrade
Net Cash (Debt)	115.91	-360.73	-826	-971.99	-421.2	Upgrade
Net Cash Per Share	0.61	-1.89	-4.15	-4.87	-2.11	Upgrade
Filing Date Shares Outstanding	189.75	189.75	199.74	199.74	199.74	Upgrade
Total Common Shares Outstanding	189.75	189.75	199.74	199.74	199.74	Upgrade
Working Capital	2,754	1,782	1,471	1,292	1,075	Upgrade
Book Value Per Share	32.20	27.00	23.21	21.28	16.83	Upgrade
Tangible Book Value	6,110	5,122	4,635	4,250	3,361	Upgrade
Tangible Book Value Per Share	32.20	26.99	23.21	21.28	16.83	Upgrade
Land	928.49	928.49	928.49	927.48	428.82	Upgrade
Buildings	563.04	537.79	524.13	500.68	398.98	Upgrade
Machinery	4,582	4,422	4,391	3,880	2,872	Upgrade
Construction In Progress	48.36	141.91	94.69	210.13	349.52	Upgrade

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.