SPEL Limited (PSX:SPEL)
Pakistan · Delayed Price · Currency is PKR 42.91
-0.94 (-2.14%)
At close: Nov 6, 2026
SPEL Limited Balance Sheet
Financials in millions PKR. Fiscal year is July - June.
Millions PKR. Fiscal year is Jul - Jun.
Assets
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Cash & Equivalents | 381.31 | 356.28 | 272.99 | 161.13 | 37.65 | 100.26 |
Short-Term Investments | 634.26 | 616.82 | 507.6 | 387.7 | 210.42 | - |
Cash & Short-Term Investments | 1,016 | 973.1 | 780.59 | 548.83 | 248.07 | 100.26 |
Cash Growth | 0.20% | 24.66% | 42.23% | 121.24% | 147.43% | -49.36% |
Accounts Receivable | 1,449 | 1,135 | 1,302 | 712.94 | 628.87 | 605.19 |
Other Receivables | - | 0.94 | 16.47 | 43.55 | 35.23 | 0.11 |
Receivables | 1,449 | 1,136 | 1,319 | 756.48 | 664.11 | 605.3 |
Inventory | 2,391 | 2,414 | 1,827 | 1,661 | 1,603 | 1,318 |
Prepaid Expenses | - | 25.22 | 23.76 | 15.96 | 12.54 | 9.83 |
Other Current Assets | 116.6 | 68.44 | 17.87 | 116.68 | 98.55 | 106.55 |
Total Current Assets | 4,973 | 4,617 | 3,968 | 3,099 | 2,626 | 2,140 |
Property, Plant & Equipment | 5,256 | 5,155 | 4,268 | 4,167 | 4,196 | 4,014 |
Long-Term Investments | - | - | - | - | - | 1.2 |
Other Intangible Assets | 0.02 | 0.02 | 0.04 | 0.21 | 0.37 | 0.54 |
Other Long-Term Assets | 17.64 | 14.57 | 16.55 | 37.82 | 26.28 | 20.09 |
Total Assets | 10,247 | 9,787 | 8,253 | 7,303 | 6,849 | 6,176 |
Liabilities
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Accounts Payable | 947.92 | 246.15 | 325.39 | 362.08 | 342.57 | 125.31 |
Accrued Expenses | 12.29 | 398.26 | 370.72 | 233.82 | 181.17 | 203.6 |
Short-Term Debt | 68 | 286.58 | 139.05 | 210.21 | 371.58 | 286.38 |
Current Portion of Long-Term Debt | 64.65 | 65.9 | 74 | 186.61 | 147.76 | 142.18 |
Current Portion of Leases | 290.23 | 255.64 | 136.84 | 147.18 | 35.05 | 9.04 |
Current Unearned Revenue | 278.58 | 194.25 | 85.52 | 112.76 | 31.89 | 50.45 |
Other Current Liabilities | 8.12 | 108.49 | 82.72 | 64.05 | 45.55 | 31.68 |
Total Current Liabilities | 1,670 | 1,555 | 1,214 | 1,317 | 1,156 | 848.63 |
Long-Term Debt | 220.35 | 231.56 | 287.92 | 353.62 | 500.75 | 621.88 |
Long-Term Leases | 37.27 | 44.2 | 26.87 | 11.94 | 18.93 | 12.78 |
Long-Term Unearned Revenue | 29.95 | 33.35 | 48.32 | 65.54 | 84.78 | 105.44 |
Long-Term Deferred Tax Liabilities | 614.72 | 605.25 | 565.71 | 433.2 | 452.8 | 337.23 |
Total Liabilities | 2,572 | 2,470 | 2,143 | 2,181 | 2,213 | 1,926 |
Shareholders' Equity
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Common Stock | 998.68 | 998.68 | 998.68 | 998.68 | 998.68 | 998.68 |
Additional Paid-In Capital | 358.63 | 358.63 | 358.63 | 358.63 | 358.63 | 358.63 |
Retained Earnings | 5,363 | 5,005 | 4,040 | 3,052 | 2,506 | 2,068 |
Treasury Stock | -114.91 | -114.91 | -114.91 | -114.91 | -55.36 | - |
Comprehensive Income & Other | 1,070 | 1,070 | 827.71 | 827.71 | 827.71 | 824.58 |
Shareholders' Equity | 7,675 | 7,317 | 6,110 | 5,122 | 4,636 | 4,250 |
Total Liabilities & Equity | 10,247 | 9,787 | 8,253 | 7,303 | 6,849 | 6,176 |
Additional Metrics
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Jun '26 Jun 30, 2026 | Jun '25 Jun 30, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 |
Total Debt | 680.48 | 883.87 | 664.68 | 909.56 | 1,074 | 1,072 |
Net Cash (Debt) | 335.08 | 89.22 | 115.91 | -360.73 | -826 | -971.99 |
Net Cash Growth | -24.04% | -23.03% | - | - | - | - |
Net Cash Per Share | 1.77 | 0.47 | 0.61 | -1.89 | -4.15 | -4.87 |
Filing Date Shares Outstanding | 189.75 | 189.75 | 189.75 | 189.75 | 199.74 | 199.74 |
Total Common Shares Outstanding | 189.75 | 189.75 | 189.75 | 189.75 | 199.74 | 199.74 |
Working Capital | 3,303 | 3,062 | 2,754 | 1,782 | 1,471 | 1,292 |
Book Value Per Share | 40.45 | 38.56 | 32.20 | 27.00 | 23.21 | 21.28 |
Tangible Book Value | 7,675 | 7,317 | 6,110 | 5,122 | 4,635 | 4,250 |
Tangible Book Value Per Share | 40.45 | 38.56 | 32.20 | 26.99 | 23.21 | 21.28 |
Land | - | 1,170 | 928.49 | 928.49 | 928.49 | 927.48 |
Buildings | - | 705.83 | 563.04 | 537.79 | 524.13 | 500.68 |
Machinery | - | 4,898 | 4,582 | 4,422 | 4,391 | 3,880 |
Construction In Progress | - | 279.42 | 48.36 | 141.91 | 94.69 | 210.13 |