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	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
Cash & Equivalents	350.69	272.99	161.13	37.65	100.26	68
Short-Term Investments	662.89	507.6	387.7	210.42	-	130
Cash & Short-Term Investments	1,014	780.59	548.83	248.07	100.26	198
Cash Growth	92.21%	42.23%	121.24%	147.43%	-49.36%	2129.74%
Accounts Receivable	990.08	1,302	712.94	628.87	605.19	593.93
Other Receivables	-	16.47	43.55	35.23	0.11	0.1
Receivables	990.08	1,319	756.48	664.11	605.3	594.03
Inventory	1,806	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	102.42	17.87	116.68	98.55	106.55	169.34
Total Current Assets	3,912	3,968	3,099	2,626	2,140	1,730
Property, Plant & Equipment	4,270	4,268	4,167	4,196	4,014	2,785
Long-Term Investments	-	-	-	-	1.2	2.66
Other Intangible Assets	0.04	0.04	0.21	0.37	0.54	0.35
Other Long-Term Assets	22.07	16.55	37.82	26.28	20.09	14.81
Total Assets	8,204	8,253	7,303	6,849	6,176	4,532
Accounts Payable	631.21	325.39	362.08	342.57	125.31	134.68
Accrued Expenses	22.92	370.72	233.82	181.17	203.6	150.14
Short-Term Debt	86.48	139.05	210.21	371.58	286.38	112.37
Current Portion of Long-Term Debt	97.44	74	186.61	147.76	142.18	207.34
Current Portion of Leases	118.56	136.84	147.18	35.05	9.04	3.28
Current Unearned Revenue	70.57	85.52	112.76	31.89	50.45	28.12
Other Current Liabilities	6.67	82.72	64.05	45.55	31.68	19.27
Total Current Liabilities	1,034	1,214	1,317	1,156	848.63	655.19
Long-Term Debt	245.27	287.92	353.62	500.75	621.88	289.88
Long-Term Leases	24.69	26.87	11.94	18.93	12.78	6.33
Long-Term Unearned Revenue	44.33	48.32	65.54	84.78	105.44	0.32
Long-Term Deferred Tax Liabilities	560.74	565.71	433.2	452.8	337.23	219.55
Total Liabilities	1,909	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	4,225	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	6,296	6,110	5,122	4,636	4,250	3,361
Total Liabilities & Equity	8,204	8,253	7,303	6,849	6,176	4,532
Total Debt	572.44	664.68	909.56	1,074	1,072	619.2
Net Cash (Debt)	441.14	115.91	-360.73	-826	-971.99	-421.2
Net Cash Per Share	2.32	0.61	-1.89	-4.15	-4.87	-2.11
Filing Date Shares Outstanding	189.75	189.75	189.75	199.74	199.74	199.74
Total Common Shares Outstanding	189.75	189.75	189.75	199.74	199.74	199.74
Working Capital	2,878	2,754	1,782	1,471	1,292	1,075
Book Value Per Share	33.18	32.20	27.00	23.21	21.28	16.83
Tangible Book Value	6,296	6,110	5,122	4,635	4,250	3,361
Tangible Book Value Per Share	33.18	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 Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.