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
Period Ending	Dec '25 Dec 31, 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
Cash & Equivalents	299.17	272.99	161.13	37.65	100.26	68
Short-Term Investments	965.46	507.6	387.7	210.42	-	130
Cash & Short-Term Investments	1,265	780.59	548.83	248.07	100.26	198
Cash Growth	122.93%	42.23%	121.24%	147.43%	-49.36%	2129.74%
Accounts Receivable	798.62	1,302	712.94	628.87	605.19	593.93
Other Receivables	-	16.47	43.55	35.23	0.11	0.1
Receivables	798.62	1,319	756.48	664.11	605.3	594.03
Inventory	1,919	1,827	1,661	1,603	1,318	759.72
Prepaid Expenses	-	23.76	15.96	12.54	9.83	8.71
Other Current Assets	136	17.87	116.68	98.55	106.55	169.34
Total Current Assets	4,119	3,968	3,099	2,626	2,140	1,730
Property, Plant & Equipment	4,339	4,268	4,167	4,196	4,014	2,785
Long-Term Investments	-	-	-	-	1.2	2.66
Other Intangible Assets	0.02	0.04	0.21	0.37	0.54	0.35
Other Long-Term Assets	14.67	16.55	37.82	26.28	20.09	14.81
Total Assets	8,472	8,253	7,303	6,849	6,176	4,532
Accounts Payable	617.75	325.39	362.08	342.57	125.31	134.68
Accrued Expenses	22.67	370.72	233.82	181.17	203.6	150.14
Short-Term Debt	209.18	139.05	210.21	371.58	286.38	112.37
Current Portion of Long-Term Debt	213.96	74	186.61	147.76	142.18	207.34
Current Portion of Leases	-	136.84	147.18	35.05	9.04	3.28
Current Unearned Revenue	20.95	85.52	112.76	31.89	50.45	28.12
Other Current Liabilities	7.3	82.72	64.05	45.55	31.68	19.27
Total Current Liabilities	1,092	1,214	1,317	1,156	848.63	655.19
Long-Term Debt	257.4	287.92	353.62	500.75	621.88	289.88
Long-Term Leases	4.43	26.87	11.94	18.93	12.78	6.33
Long-Term Unearned Revenue	40.48	48.32	65.54	84.78	105.44	0.32
Long-Term Deferred Tax Liabilities	575.63	565.71	433.2	452.8	337.23	219.55
Total Liabilities	1,970	2,143	2,181	2,213	1,926	1,171
Common Stock	998.68	998.68	998.68	998.68	998.68	924.7
Additional Paid-In Capital	358.63	358.63	358.63	358.63	358.63	432.6
Retained Earnings	4,432	4,040	3,052	2,506	2,068	1,675
Treasury Stock	-114.91	-114.91	-114.91	-55.36	-	-
Comprehensive Income & Other	827.71	827.71	827.71	827.71	824.58	328.36
Shareholders' Equity	6,502	6,110	5,122	4,636	4,250	3,361
Total Liabilities & Equity	8,472	8,253	7,303	6,849	6,176	4,532
Total Debt	684.97	664.68	909.56	1,074	1,072	619.2
Net Cash (Debt)	579.66	115.91	-360.73	-826	-971.99	-421.2
Net Cash Per Share	3.05	0.61	-1.89	-4.15	-4.87	-2.11
Filing Date Shares Outstanding	189.45	189.75	189.75	199.74	199.74	199.74
Total Common Shares Outstanding	189.45	189.75	189.75	199.74	199.74	199.74
Working Capital	3,027	2,754	1,782	1,471	1,292	1,075
Book Value Per Share	34.32	32.20	27.00	23.21	21.28	16.83
Tangible Book Value	6,502	6,110	5,122	4,635	4,250	3,361
Tangible Book Value Per Share	34.32	32.20	26.99	23.21	21.28	16.83
Land	-	928.49	928.49	928.49	927.48	428.82
Buildings	-	563.04	537.79	524.13	500.68	398.98
Machinery	-	4,582	4,422	4,391	3,880	2,872
Construction In Progress	-	48.36	141.91	94.69	210.13	349.52

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.