SPEL Limited 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	2016 - 2020
Period Ending	Sep '25 Sep 30, 2025	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	350.69	272.99	161.13	37.65	100.26	68	Upgrade
Short-Term Investments	662.89	507.6	387.7	210.42	-	130	Upgrade
Cash & Short-Term Investments	1,014	780.59	548.83	248.07	100.26	198	Upgrade
Cash Growth	92.21%	42.23%	121.24%	147.43%	-49.36%	2129.74%	Upgrade
Accounts Receivable	990.08	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	990.08	1,319	756.48	664.11	605.3	594.03	Upgrade
Inventory	1,806	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	102.42	17.87	116.68	98.55	106.55	169.34	Upgrade
Total Current Assets	3,912	3,968	3,099	2,626	2,140	1,730	Upgrade
Property, Plant & Equipment	4,270	4,268	4,167	4,196	4,014	2,785	Upgrade
Long-Term Investments	-	-	-	-	1.2	2.66	Upgrade
Other Intangible Assets	0.04	0.04	0.21	0.37	0.54	0.35	Upgrade
Other Long-Term Assets	22.07	16.55	37.82	26.28	20.09	14.81	Upgrade
Total Assets	8,204	8,253	7,303	6,849	6,176	4,532	Upgrade
Accounts Payable	631.21	325.39	362.08	342.57	125.31	134.68	Upgrade
Accrued Expenses	22.92	370.72	233.82	181.17	203.6	150.14	Upgrade
Short-Term Debt	86.48	139.05	210.21	371.58	286.38	112.37	Upgrade
Current Portion of Long-Term Debt	97.44	74	186.61	147.76	142.18	207.34	Upgrade
Current Portion of Leases	118.56	136.84	147.18	35.05	9.04	3.28	Upgrade
Current Unearned Revenue	70.57	85.52	112.76	31.89	50.45	28.12	Upgrade
Other Current Liabilities	6.67	82.72	64.05	45.55	31.68	19.27	Upgrade
Total Current Liabilities	1,034	1,214	1,317	1,156	848.63	655.19	Upgrade
Long-Term Debt	245.27	287.92	353.62	500.75	621.88	289.88	Upgrade
Long-Term Leases	24.69	26.87	11.94	18.93	12.78	6.33	Upgrade
Long-Term Unearned Revenue	44.33	48.32	65.54	84.78	105.44	0.32	Upgrade
Long-Term Deferred Tax Liabilities	560.74	565.71	433.2	452.8	337.23	219.55	Upgrade
Total Liabilities	1,909	2,143	2,181	2,213	1,926	1,171	Upgrade
Common Stock	998.68	998.68	998.68	998.68	998.68	924.7	Upgrade
Additional Paid-In Capital	358.63	358.63	358.63	358.63	358.63	432.6	Upgrade
Retained Earnings	4,225	4,040	3,052	2,506	2,068	1,675	Upgrade
Treasury Stock	-114.91	-114.91	-114.91	-55.36	-	-	Upgrade
Comprehensive Income & Other	827.71	827.71	827.71	827.71	824.58	328.36	Upgrade
Shareholders' Equity	6,296	6,110	5,122	4,636	4,250	3,361	Upgrade
Total Liabilities & Equity	8,204	8,253	7,303	6,849	6,176	4,532	Upgrade
Total Debt	572.44	664.68	909.56	1,074	1,072	619.2	Upgrade
Net Cash (Debt)	441.14	115.91	-360.73	-826	-971.99	-421.2	Upgrade
Net Cash Per Share	2.32	0.61	-1.89	-4.15	-4.87	-2.11	Upgrade
Filing Date Shares Outstanding	189.75	189.75	189.75	199.74	199.74	199.74	Upgrade
Total Common Shares Outstanding	189.75	189.75	189.75	199.74	199.74	199.74	Upgrade
Working Capital	2,878	2,754	1,782	1,471	1,292	1,075	Upgrade
Book Value Per Share	33.18	32.20	27.00	23.21	21.28	16.83	Upgrade
Tangible Book Value	6,296	6,110	5,122	4,635	4,250	3,361	Upgrade
Tangible Book Value Per Share	33.18	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 Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.