PSX:UDPL 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	99.76	24.5	15.89	11.79	8.89	9.21
Trading Asset Securities	1,791	1,598	1,595	5.84	-	-
Cash & Short-Term Investments	1,902	1,622	1,611	17.63	8.89	9.21
Cash Growth	22.52%	0.71%	9036.22%	98.31%	-3.43%	156.76%
Accounts Receivable	261.34	284.26	265.52	186.24	298.7	244.33
Other Receivables	3.26	8.31	1.95	614.19	20.3	24.05
Receivables	271.38	542.57	267.47	800.43	319	268.38
Inventory	240.89	208.95	437.44	275.13	294.85	148.91
Prepaid Expenses	-	2.79	0.74	1.56	1.67	0.14
Other Current Assets	-	6.03	10.66	5.41	2.9	2.85
Total Current Assets	2,414	2,382	2,327	1,100	627.31	429.49
Property, Plant & Equipment	119.63	143.35	145.78	65.12	50.27	27.78
Long-Term Investments	199.67	80.74	67.15	62.04	1,127	2,099
Other Intangible Assets	1.4	-	0.11	0.26	0.41	2.87
Long-Term Deferred Tax Assets	1.82	4.99	-	21.46	15.63	-
Other Long-Term Assets	-	4.88	4.73	3.57	3.12	3.12
Total Assets	2,741	2,616	2,545	1,253	1,824	2,562
Accounts Payable	340.98	94.56	279.64	126.54	157.74	77.47
Accrued Expenses	-	158.16	193.02	133.57	73.74	55.1
Short-Term Debt	-	-	-	158.27	140.2	80
Current Portion of Long-Term Debt	-	-	-	-	7	20.84
Current Portion of Leases	38.37	33.93	22.97	10.22	13.96	9.2
Current Income Taxes Payable	28.31	18.14	11.41	87.76	-	-
Current Unearned Revenue	865.02	406.08	404.34	15.57	9.29	5.79
Other Current Liabilities	48.32	10.69	12.37	10.44	6.75	2.97
Total Current Liabilities	1,321	721.55	923.75	542.37	408.68	251.36
Long-Term Debt	-	-	-	-	-	7
Long-Term Leases	51.67	73.28	78.76	27.51	23.56	9.95
Long-Term Unearned Revenue	686.43	113.62	490.62	-	0.45	1.77
Long-Term Deferred Tax Liabilities	-	-	1.08	-	-	45.58
Total Liabilities	2,059	908.44	1,494	569.87	432.68	315.65
Common Stock	352.71	352.71	352.71	352.71	352.71	352.71
Retained Earnings	290.8	1,337	640.04	277.57	133.13	495.79
Comprehensive Income & Other	38.78	18.38	57.87	52.76	905.56	1,398
Shareholders' Equity	682.3	1,708	1,051	683.04	1,391	2,246
Total Liabilities & Equity	2,741	2,616	2,545	1,253	1,824	2,562
Total Debt	90.04	107.2	101.73	196	184.71	126.98
Net Cash (Debt)	1,812	1,515	1,509	-178.37	-175.82	-117.77
Net Cash Growth	26.43%	0.40%	-	-	-	-
Net Cash Per Share	51.36	42.95	42.78	-5.06	-4.98	-3.34
Filing Date Shares Outstanding	35.27	35.27	35.27	35.27	35.27	35.27
Total Common Shares Outstanding	35.27	35.27	35.27	35.27	35.27	35.27
Working Capital	1,093	1,661	1,403	557.79	218.63	178.13
Book Value Per Share	19.34	48.42	29.79	19.37	39.45	63.69
Tangible Book Value	680.9	1,708	1,051	682.78	1,391	2,243
Tangible Book Value Per Share	19.30	48.42	29.78	19.36	39.44	63.61
Land	-	-	-	-	0.76	-
Machinery	-	279.31	234.72	146.14	119.21	78.48
Leasehold Improvements	-	1.75	1.09	0.76	-	0.76

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