Unilever Pakistan Foods Limited (PSX:UPFL)

Unilever Pakistan Foods Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1,594	912.01	4,515	9,649	2,317	3,298
Short-Term Investments	-	-	-	-	2,692	-
Trading Asset Securities	513.88	-	6,642	3,810	3,080	-
Cash & Short-Term Investments	2,108	912.01	11,157	13,459	8,089	3,298
Cash Growth	-46.04%	-91.83%	-17.10%	66.39%	145.28%	254.64%
Accounts Receivable	1,998	1,027	972.94	1,119	1,030	519.37
Other Receivables	2,008	2,662	2,778	3,755	1,532	775.41
Receivables	4,006	3,688	3,751	4,874	2,588	1,297
Inventory	4,658	4,251	3,489	4,517	3,116	1,524
Prepaid Expenses	-	57.42	80	72.94	36.53	50.23
Other Current Assets	533.8	228.47	84.33	184.07	476.69	33.51
Total Current Assets	11,306	9,137	18,562	23,106	14,306	6,203
Property, Plant & Equipment	10,240	9,348	9,342	7,869	6,227	4,101
Goodwill	-	-	-	-	94.58	-
Other Intangible Assets	81.64	81.64	81.64	81.64	-12.94	81.64
Other Long-Term Assets	3.8	2.98	2.98	2.98	2.98	2.98
Total Assets	21,631	18,570	27,988	31,060	20,617	10,389

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	11,540	2,685	2,821	3,756	2,371	1,332
Accrued Expenses	69.28	6,929	7,458	7,306	5,892	3,058
Short-Term Debt	-	1.4	1,313	1,418	1,179	841.12
Current Portion of Long-Term Debt	124.61	124.61	124.61	74.36	21.37	-
Current Portion of Leases	-	-	-	-	22.25	0.39
Current Unearned Revenue	53.85	294.28	309.21	206.61	184.44	135.72
Other Current Liabilities	1,132	411.55	838.82	1,199	2,253	1,461
Total Current Liabilities	12,920	10,446	12,865	13,961	11,922	6,828
Long-Term Debt	388.16	434.6	496.09	557.87	491.12	168.62
Long-Term Leases	-	-	-	-	-	20.57
Long-Term Unearned Revenue	143.72	183.42	241.56	304.68	223.78	29.27
Pension & Post-Retirement Benefits	39.4	46.06	64.66	67.58	53.15	15.51
Long-Term Deferred Tax Liabilities	1,108	1,092	940.27	509.42	412.72	357.7
Total Liabilities	14,651	12,203	14,608	15,400	13,103	7,419

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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	5,620	5,007	12,020	14,299	6,153	1,609
Comprehensive Income & Other	0.63	0.63	0.63	0.63	0.63	0.63
Shareholders' Equity	6,980	6,367	13,380	15,660	7,514	2,970
Total Liabilities & Equity	21,631	18,570	27,988	31,060	20,617	10,389

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	512.77	560.61	1,934	2,051	1,713	1,031
Net Cash (Debt)	1,595	351.41	9,224	11,408	6,375	2,267
Net Cash Growth	-52.08%	-96.19%	-19.15%	78.94%	181.22%	637.96%
Net Cash Per Share	250.35	55.17	1447.98	1790.89	1000.84	355.90
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	-1,614	-1,309	5,696	9,146	2,383	-625.02
Book Value Per Share	1095.81	999.61	2100.55	2458.37	1179.61	466.18
Tangible Book Value	6,899	6,286	13,299	15,578	7,432	2,888
Tangible Book Value Per Share	1082.99	986.80	2087.74	2445.55	1166.79	453.37
Land	-	8.18	8.18	8.18	8.18	8.18
Buildings	-	2,831	2,383	1,494	1,346	1,118
Machinery	-	8,749	7,928	4,658	4,318	2,354
Construction In Progress	-	965.02	1,666	4,082	2,568	673.92
Leasehold Improvements	-	-	-	14.92	14.92	-

Data Source: S&P Global Market Intelligence Last updated: Oct 28, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 3, 2026

Data Sources Report a data error