Unilever Pakistan Foods Limited (PSX:UPFL)

Unilever Pakistan Foods Balance Sheet

Financials in millions PKR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	3,905	4,515	9,649	2,317	3,298	929.9
Short-Term Investments	-	-	-	2,692	-	-
Trading Asset Securities	0.54	6,642	3,810	3,080	-	-
Cash & Short-Term Investments	3,905	11,157	13,459	8,089	3,298	929.9
Cash Growth	-70.64%	-17.10%	66.39%	145.28%	254.64%	28.34%
Accounts Receivable	1,691	972.94	1,119	1,030	519.37	455.21
Other Receivables	3,614	2,778	3,755	1,532	775.41	915.32
Receivables	5,487	3,751	4,874	2,588	1,297	1,373
Inventory	3,616	3,489	4,517	3,116	1,524	1,163
Prepaid Expenses	-	80	72.94	36.53	50.23	28.66
Other Current Assets	96.99	84.33	184.07	476.69	33.51	119.39
Total Current Assets	13,105	18,562	23,106	14,306	6,203	3,615
Property, Plant & Equipment	9,142	9,342	7,869	6,227	4,101	3,745
Goodwill	-	-	-	94.58	-	-
Other Intangible Assets	81.64	81.64	81.64	-12.94	81.64	81.64
Other Long-Term Assets	2.98	2.98	2.98	2.98	2.98	2.98
Total Assets	22,331	27,988	31,060	20,617	10,389	7,447
Accounts Payable	10,417	2,821	3,756	2,371	1,332	932.47
Accrued Expenses	216.44	7,458	7,306	5,892	3,058	2,586
Short-Term Debt	-	1,313	1,418	1,179	841.12	587.12
Current Portion of Long-Term Debt	124.61	124.61	74.36	21.37	-	-
Current Portion of Leases	-	-	-	22.25	0.39	11.52
Current Unearned Revenue	59.47	309.21	206.61	184.44	135.72	102.65
Other Current Liabilities	1,834	838.82	1,199	2,253	1,461	69.48
Total Current Liabilities	12,652	12,865	13,961	11,922	6,828	4,289
Long-Term Debt	453.3	496.09	557.87	491.12	168.62	23.66
Long-Term Leases	-	-	-	-	20.57	0.39
Long-Term Unearned Revenue	197.57	241.56	304.68	223.78	29.27	-
Pension & Post-Retirement Benefits	47.39	64.66	67.58	53.15	15.51	25.73
Long-Term Deferred Tax Liabilities	1,022	940.27	509.42	412.72	357.7	361.05
Total Liabilities	14,372	14,608	15,400	13,103	7,419	4,700
Common Stock	63.7	63.7	63.7	63.7	63.7	63.7
Additional Paid-In Capital	1,296	1,296	1,296	1,296	1,296	1,296
Retained Earnings	6,598	12,020	14,299	6,153	1,609	1,387
Comprehensive Income & Other	0.63	0.63	0.63	0.63	0.63	0.63
Shareholders' Equity	7,959	13,380	15,660	7,514	2,970	2,748
Total Liabilities & Equity	22,331	27,988	31,060	20,617	10,389	7,447
Total Debt	577.91	1,934	2,051	1,713	1,031	622.69
Net Cash (Debt)	3,328	9,224	11,408	6,375	2,267	307.21
Net Cash Growth	-73.74%	-19.15%	78.94%	181.22%	637.96%	238.17%
Net Cash Per Share	522.38	1447.97	1790.89	1000.84	355.90	48.23
Filing Date Shares Outstanding	6.37	6.37	6.37	6.37	6.37	6.37
Total Common Shares Outstanding	6.37	6.37	6.37	6.37	6.37	6.37
Working Capital	453	5,696	9,146	2,383	-625.02	-674.17
Book Value Per Share	1249.51	2100.55	2458.37	1179.61	466.18	431.35
Tangible Book Value	7,878	13,299	15,578	7,432	2,888	2,666
Tangible Book Value Per Share	1236.70	2087.74	2445.55	1166.79	453.37	418.54
Land	-	8.18	8.18	8.18	8.18	8.18
Buildings	-	2,383	1,494	1,346	1,118	1,298
Machinery	-	7,928	4,658	4,318	2,354	3,795
Construction In Progress	-	1,666	4,082	2,568	673.92	201.55
Leasehold Improvements	-	14.92	14.92	14.92	-	14.92

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.