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	Mar '26 Mar 31, 2026	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	175.98	272.99	161.13	37.65	100.26	68
Short-Term Investments	693.84	507.6	387.7	210.42	-	130
Cash & Short-Term Investments	869.83	780.59	548.83	248.07	100.26	198
Cash Growth	88.24%	42.23%	121.24%	147.43%	-49.36%	2129.74%
Accounts Receivable	1,006	1,302	712.94	628.87	605.19	593.93
Other Receivables	-	16.47	43.55	35.23	0.11	0.1
Receivables	1,006	1,319	756.48	664.11	605.3	594.03
Inventory	2,390	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	227.57	17.87	116.68	98.55	106.55	169.34
Total Current Assets	4,493	3,968	3,099	2,626	2,140	1,730
Property, Plant & Equipment	4,860	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	9,368	8,253	7,303	6,849	6,176	4,532
Accounts Payable	980	325.39	362.08	342.57	125.31	134.68
Accrued Expenses	11.41	370.72	233.82	181.17	203.6	150.14
Short-Term Debt	178.86	139.05	210.21	371.58	286.38	112.37
Current Portion of Long-Term Debt	328.32	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	218.29	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	1,724	1,214	1,317	1,156	848.63	655.19
Long-Term Debt	245.13	287.92	353.62	500.75	621.88	289.88
Long-Term Leases	93.42	26.87	11.94	18.93	12.78	6.33
Long-Term Unearned Revenue	36.86	48.32	65.54	84.78	105.44	0.32
Long-Term Deferred Tax Liabilities	550.2	565.71	433.2	452.8	337.23	219.55
Total Liabilities	2,650	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	4,648	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	6,718	6,110	5,122	4,636	4,250	3,361
Total Liabilities & Equity	9,368	8,253	7,303	6,849	6,176	4,532
Total Debt	845.74	664.68	909.56	1,074	1,072	619.2
Net Cash (Debt)	24.09	115.91	-360.73	-826	-971.99	-421.2
Net Cash Per Share	0.13	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	2,769	2,754	1,782	1,471	1,292	1,075
Book Value Per Share	35.40	32.20	27.00	23.21	21.28	16.83
Tangible Book Value	6,718	6,110	5,122	4,635	4,250	3,361
Tangible Book Value Per Share	35.40	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

Source: S&P Global Market Intelligence. Standard template. Financial Sources.