ARUJ Aruj Industries Limited
Latest results: FY2025 · Jun 2025 Q4 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 9.23 -1.60%
Annual · FY2016 – FY2025
Aruj Industries Limited (ARUJ) balance sheet
At the end of FY2025 (Jul 2024 – Jun 2025) Aruj Industries Limited had total assets of Rs 931.0 mn, down 5.3% on FY2024. Current assets of Rs 577.6 mn covered current liabilities of Rs 988.1 mn 0.58 times. Total debt was Rs 689.0 mn, net debt Rs 687.2 mn. Shareholders' equity was -Rs 110.1 mn (Rs -10.53 per share), -11.8% of total assets.
| Rs mn | FY2025 * Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 * Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | FY2021 Jul 2020 – Jun 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | 1.8 | 1.8 | 8.9 | 15.0 | 21.3 | |||||
| Trade receivables | 292.1 | 318.1 | 285.6 | 251.8 | 278.8 | |||||
| Inventories | 88.1 | 88.1 | 304.7 | 439.8 | 271.6 | |||||
| Total current assets | 577.6 | 597.6 | 807.9 | 944.1 | 792.1 | |||||
| Property, plant & equipment | 351.4 | 383.7 | 417.2 | 438.6 | 453.7 | |||||
| Long-term investments | 2.0 | 2.0 | 1.7 | 3.0 | 6.3 | |||||
| Total non-current assets | 353.4 | 385.7 | 418.9 | 441.7 | 459.9 | |||||
| Total assets | 931.0 | 983.2 | 1,226.7 | 1,385.8 | 1,252.0 | |||||
| Liabilities | ||||||||||
| Trade payables | 285.1 | 294.9 | 194.2 | 217.9 | 226.1 | |||||
| Short-term borrowings & current portion of debt | 688.3 | 690.9 | 694.1 | 672.7 | 522.3 | |||||
| Total current liabilities | 988.1 | 1,000.6 | 908.9 | 915.5 | 771.8 | |||||
| Long-term debt | 0.6 | 8.0 | 15.8 | 11.9 | 12.1 | |||||
| Other non-current liabilities | — | — | — | — | 0.0 | |||||
| Total non-current liabilities | 53.1 | 56.7 | 58.6 | 83.4 | 75.0 | |||||
| Total liabilities | 1,041.1 | 1,057.2 | 967.5 | 998.8 | 846.8 | |||||
| Equity | ||||||||||
| Share capital | 104.6 | 104.6 | 104.6 | 104.6 | 104.6 | |||||
| Reserves & retained earnings | (214.7) | (178.6) | 154.7 | 282.4 | 300.7 | |||||
| Equity attributable to shareholders | (110.1) | (74.0) | 259.3 | 386.9 | 405.2 | |||||
| Non-controlling interest | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | |||||
| Total equity | (110.1) | (74.0) | 259.3 | 386.9 | 405.2 | |||||
| Total liabilities & equity | 931.0 | 983.2 | 1,226.7 | 1,385.8 | 1,252.0 | |||||
| Key figures | ||||||||||
| Total debt | 689.0 | 698.9 | 709.9 | 684.6 | 534.5 | |||||
| Net debt / (net cash) | 687.2 | 697.1 | 701.0 | 669.6 | 513.1 | |||||
| Shares outstanding mn | 10.5 | 10.5 | 10.5 | 10.5 | 10.5 | |||||
| Common equity | (110.1) | (74.0) | 259.3 | 386.9 | 405.2 | |||||
| Book value per share (Rs) Rs | (10.53) | (7.08) | 24.79 | 37.00 | 38.75 | |||||
| Rs mn | FY2025 * Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 * Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | FY2021 Jul 2020 – Jun 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | -4.2% | -79.2% | -40.6% | -30.0% | -1.1% | |||||
| Trade receivables | -8.2% | +11.4% | +13.4% | -9.7% | -14.5% | |||||
| Inventories | 0.0% | -71.1% | -30.7% | +61.9% | -9.4% | |||||
| Total current assets | -3.3% | -26.0% | -14.4% | +19.2% | -1.3% | |||||
| Property, plant & equipment | -8.4% | -8.0% | -4.9% | -3.3% | +4.0% | |||||
| Long-term investments | 0.0% | +15.1% | -42.5% | -51.9% | -36.2% | |||||
| Total non-current assets | -8.4% | -7.9% | -5.2% | -4.0% | +3.1% | |||||
| Total assets | -5.3% | -19.9% | -11.5% | +10.7% | +0.3% | |||||
| Liabilities | ||||||||||
| Trade payables | -3.4% | +51.9% | -10.9% | -3.6% | -3.0% | |||||
| Short-term borrowings & current portion of debt | -0.4% | -0.5% | +3.2% | +28.8% | -2.6% | |||||
| Total current liabilities | -1.2% | +10.1% | -0.7% | +18.6% | -3.0% | |||||
| Long-term debt | -92.1% | -49.3% | +33.1% | -2.2% | +126.1% | |||||
| Other non-current liabilities | — | — | — | — | — | |||||
| Total non-current liabilities | -6.4% | -3.2% | -29.8% | +11.2% | +21.4% | |||||
| Total liabilities | -1.5% | +9.3% | -3.1% | +18.0% | -1.2% | |||||
| Equity | ||||||||||
| Share capital | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | |||||
| Reserves & retained earnings | — | -215.5% | -45.2% | -6.1% | +5.0% | |||||
| Equity attributable to shareholders | — | -128.5% | -33.0% | -4.5% | +3.7% | |||||
| Non-controlling interest | — | — | — | — | — | |||||
| Total equity | — | -128.5% | -33.0% | -4.5% | +3.7% | |||||
| Total liabilities & equity | -5.3% | -19.9% | -11.5% | +10.7% | +0.3% | |||||
| Key figures | ||||||||||
| Total debt | -1.4% | -1.5% | +3.7% | +28.1% | -1.3% | |||||
| Net debt / (net cash) | -1.4% | -0.6% | +4.7% | +30.5% | -1.4% | |||||
| Shares outstanding | — | — | — | — | — | |||||
| Common equity | — | -128.5% | -33.0% | -4.5% | +3.7% | |||||
| Book value per share (Rs) | — | -128.5% | -33.0% | -4.5% | +3.7% | |||||
Change against the previous fiscal year; shown when the earlier figure is positive.
| Rs mn | FY2025 * Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 * Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | FY2021 Jul 2020 – Jun 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | 0.2% | 0.2% | 0.7% | 1.1% | 1.7% | |||||
| Trade receivables | 31.4% | 32.4% | 23.3% | 18.2% | 22.3% | |||||
| Inventories | 9.5% | 9.0% | 24.8% | 31.7% | 21.7% | |||||
| Total current assets | 62.0% | 60.8% | 65.9% | 68.1% | 63.3% | |||||
| Property, plant & equipment | 37.7% | 39.0% | 34.0% | 31.7% | 36.2% | |||||
| Long-term investments | 0.2% | 0.2% | 0.1% | 0.2% | 0.5% | |||||
| Total non-current assets | 38.0% | 39.2% | 34.1% | 31.9% | 36.7% | |||||
| Total assets | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | |||||
| Liabilities | ||||||||||
| Trade payables | 30.6% | 30.0% | 15.8% | 15.7% | 18.1% | |||||
| Short-term borrowings & current portion of debt | 73.9% | 70.3% | 56.6% | 48.5% | 41.7% | |||||
| Total current liabilities | 106.1% | 101.8% | 74.1% | 66.1% | 61.6% | |||||
| Long-term debt | 0.1% | 0.8% | 1.3% | 0.9% | 1.0% | |||||
| Other non-current liabilities | — | — | — | — | 0.0% | |||||
| Total non-current liabilities | 5.7% | 5.8% | 4.8% | 6.0% | 6.0% | |||||
| Total liabilities | 111.8% | 107.5% | 78.9% | 72.1% | 67.6% | |||||
| Equity | ||||||||||
| Share capital | 11.2% | 10.6% | 8.5% | 7.5% | 8.4% | |||||
| Reserves & retained earnings | (23.1%) | (18.2%) | 12.6% | 20.4% | 24.0% | |||||
| Equity attributable to shareholders | (11.8%) | (7.5%) | 21.1% | 27.9% | 32.4% | |||||
| Non-controlling interest | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | |||||
| Total equity | (11.8%) | (7.5%) | 21.1% | 27.9% | 32.4% | |||||
| Total liabilities & equity | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | |||||
| Key figures | ||||||||||
| Total debt | 74.0% | 71.1% | 57.9% | 49.4% | 42.7% | |||||
| Net debt / (net cash) | 73.8% | 70.9% | 57.1% | 48.3% | 41.0% | |||||
| Common equity | (11.8%) | (7.5%) | 21.1% | 27.9% | 32.4% | |||||
Each line as a percentage of total assets.
Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets; "—" = not reported. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.
All reported line items 102
| Rs mn | FY2025 Jul 2024 – Jun 2025 | FY2024 Jul 2023 – Jun 2024 | FY2023 Jul 2022 – Jun 2023 | FY2022 Jul 2021 – Jun 2022 | FY2021 Jul 2020 – Jun 2021 |
|---|---|---|---|---|---|
| Cash & Cash Equivalents | 1.8 | 1.8 | 8.9 | 15.0 | 21.3 |
| Cash & Short Term Investments | 1.8 | 1.8 | 8.9 | 15.0 | 21.3 |
| Loans & Receivables - Net - Short-Term | 487.8 | 507.6 | 494.3 | 489.4 | 499.0 |
| Loans & Receivables - Total | 487.8 | 507.6 | 494.3 | 489.4 | 499.0 |
| Trade Accounts & Trade Notes Receivable - Net | 292.1 | 318.1 | 285.6 | 251.8 | 278.8 |
| Loans - Short-Term | 165.9 | 160.6 | 159.9 | 165.0 | 162.4 |
| Receivables - Other - Total | 29.8 | 28.9 | 48.8 | 72.6 | 57.9 |
| Inventories - Total | 88.1 | 88.1 | 304.7 | 439.8 | 271.6 |
| Inventories - Raw Materials | 8.4 | 8.4 | 24.5 | 24.2 | 19.7 |
| Inventories - Finished Goods | 79.7 | 79.7 | 280.2 | 415.6 | 251.8 |
| Prepaid Expenses - Short-Term | — | — | — | 0.0 | 0.1 |
| Investments - Total | 2.0 | 2.0 | 1.7 | 3.0 | 6.3 |
| Property, Plant & Equipment - Net - Total | 351.4 | 383.7 | 417.2 | 438.6 | 453.7 |
| Total Current Assets | 577.6 | 597.6 | 807.9 | 944.1 | 792.1 |
| Investments - Long-Term | 2.0 | 2.0 | 1.7 | 3.0 | 6.3 |
| Investments - Available for Sale/Held to Maturity - Long-Term | 2.0 | 2.0 | 1.7 | 3.0 | 6.3 |
| Property, Plant & Equipment - excluding Assets Leased Out - Net - Total | 351.4 | 383.7 | 417.2 | 438.6 | 453.7 |
| Construction in Progress - Net | 0.0 | 0.0 | 6.5 | 6.5 | 84.9 |
| Property, Plant & Equipment - Other - Net | 351.4 | 383.7 | 410.6 | 432.1 | 368.8 |
| Total Assets | 931.0 | 983.2 | 1,226.7 | 1,385.8 | 1,252.0 |
| Debt - Total | 689.0 | 698.9 | 709.9 | 684.6 | 534.5 |
| Short-Term Debt & Current Portion of Long-Term Debt | 688.3 | 690.9 | 694.1 | 672.7 | 522.3 |
| Current Portion of Long-Term Debt including Capitalized Leases | 12.0 | 14.6 | 6.8 | 3.5 | 7.0 |
| Capitalized Leases - Current Portion | 6.0 | 8.5 | 6.8 | 3.5 | 7.0 |
| Short-Term Debt & Notes Payable | 676.3 | 676.4 | 687.3 | 669.2 | 515.3 |
| Debt - Long-Term - Total | 0.6 | 8.0 | 15.8 | 11.9 | 12.1 |
| Current Portion of Long-Term Debt excluding Capitalized Leases | 6.0 | 6.0 | — | — | — |
| Capitalized Lease Obligations - Long-Term | 0.6 | 8.0 | 15.8 | 11.9 | 0.1 |
| Long-Term Debt excluding Capitalized Leases | 0.0 | 0.0 | 0.0 | 0.0 | 12.0 |
| Debt - Non-Convertible - Long-Term | 0.0 | 0.0 | 0.0 | 0.0 | 12.0 |
| Dividends Payable | 2.3 | 2.3 | 2.3 | 2.3 | 2.3 |
| Deferred Tax & Investment Tax Credits - Long-Term | 52.4 | 48.7 | 42.8 | 71.5 | 62.9 |
| Deferred Tax - Liability - Long-Term | 52.4 | 48.7 | 42.8 | 71.5 | 62.9 |
| Payables & Accrued Expenses | 285.1 | 294.9 | 194.2 | 217.9 | 226.1 |
| Trade Account Payables - Total | 285.1 | 294.9 | 194.2 | 217.9 | 226.1 |
| Total Liabilities | 1,041.1 | 1,057.2 | 967.5 | 998.8 | 846.8 |
| Shareholders' Equity - Attributable to Parent Shareholders - Total | (110.1) | (74.0) | 259.3 | 386.9 | 405.2 |
| Total Non-Current Assets | 353.4 | 385.7 | 418.9 | 441.7 | 459.9 |
| Common Equity Attributable to Parent Shareholders | (110.1) | (74.0) | 259.3 | 386.9 | 405.2 |
| Common Equity - Contributed | 104.6 | 104.6 | 104.6 | 104.6 | 104.6 |
| Common Stock - Issued & Paid | 104.6 | 104.6 | 104.6 | 104.6 | 104.6 |
| Equity - Non-Contributed - Reserves & Retained Earnings | (214.7) | (178.6) | 154.7 | 282.4 | 300.7 |
| Retained Earnings - Total | (316.1) | (275.7) | 60.4 | 189.2 | 210.3 |
| Trade Accounts Payable & Accruals - Short-Term | 285.1 | 294.9 | 194.2 | 217.9 | 226.1 |
| Trade Accounts & Trade Notes Payable - Short-Term | 285.1 | 294.9 | 194.2 | 217.9 | 226.1 |
| Other Reserves/Equity - Total | 101.4 | 97.1 | 94.3 | 93.2 | 90.4 |
| Income Taxes - Payable - Short-Term | 4.5 | 4.5 | 10.4 | 14.9 | 17.0 |
| Dividends/Distributions Payable | 2.3 | 2.3 | 2.3 | 2.3 | 2.3 |
| Other Current Liabilities - Total | 7.9 | 7.9 | 7.9 | 7.7 | 4.1 |
| Common Equity - Total | (110.1) | (74.0) | 259.3 | 386.9 | 405.2 |
| Total Shareholders' Equity - including Minority Interest & Hybrid Debt | (110.1) | (74.0) | 259.3 | 386.9 | 405.2 |
| Total Liabilities & Equity | 931.0 | 983.2 | 1,226.7 | 1,385.8 | 1,252.0 |
| Other Current Liabilities | 7.9 | 7.9 | 7.9 | 7.7 | 4.1 |
| Total Current Liabilities | 988.1 | 1,000.6 | 908.9 | 915.5 | 771.8 |
| Other Non-Current Liabilities - Total | — | — | — | — | 0.0 |
| Other Non-Current Liabilities | — | — | — | — | 0.0 |
| Total Non-Current Liabilities | 53.1 | 56.7 | 58.6 | 83.4 | 75.0 |
| Common Shares - Issued - Total mn | 10.5 | 10.5 | 10.5 | 10.5 | 10.5 |
| Common Shares - Outstanding - Total mn | 10.5 | 10.5 | 10.5 | 10.5 | 10.5 |
| Common Shares - Treasury - Total mn | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Common Shares - Authorized - Issue Specific mn | 12.5 | 125.0 | 12.5 | 125.0 | 12.5 |
| Common Shares - Issued - Issue Specific mn | 10.5 | 10.5 | 10.5 | 10.5 | 10.5 |
| Common Shares - Outstanding - Issue Specific mn | 10.5 | 10.5 | 10.5 | 10.5 | 10.5 |
| Common Shares - Treasury - Issue Specific mn | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Asset Allocation Factor - Issue Specific | 1.00× | 1.00× | 1.00× | 1.00× | 1.00× |
| Finance and Operating Lease Liabilities - Total - Supplemental | 6.7 | 16.6 | 22.6 | 15.4 | 7.1 |
| Debt including Finance and Operating Lease Liabilities - Supplemental | 689.0 | 698.9 | 709.9 | 684.6 | 534.5 |
| Net Debt | 687.2 | 697.1 | 701.0 | 669.6 | 513.1 |
| Asset Accruals | 929.2 | 981.4 | 1,217.9 | 1,370.8 | 1,230.7 |
| Cash & Cash Equivalents - Total | 1.8 | 1.8 | 8.9 | 15.0 | 21.3 |
| Cash & Short Term Investments - Total | 1.8 | 1.8 | 8.9 | 15.0 | 21.3 |
| Debt - including Preferred Equity & Minority Interest - Total | 689.0 | 698.9 | 709.9 | 684.6 | 534.5 |
| Investments - Permanent | 2.0 | 2.0 | 1.7 | 3.0 | 6.3 |
| Net Book Capital | 577.1 | 623.1 | 960.3 | 1,056.6 | 918.4 |
| Net Operating Assets | 577.1 | 623.1 | 960.3 | 1,056.6 | 918.4 |
| Provisions - Total | 52.4 | 48.7 | 42.8 | 71.5 | 62.9 |
| Shareholders Equity - Common | (110.1) | (74.0) | 259.3 | 386.9 | 405.2 |
| Tangible Total Equity | (110.1) | (74.0) | 259.3 | 386.9 | 405.2 |
| Tangible Book Value | (110.1) | (74.0) | 259.3 | 386.9 | 405.2 |
| Total Book Capital | 578.8 | 624.9 | 969.2 | 1,071.5 | 939.7 |
| Total Capital | 578.8 | 624.9 | 969.2 | 1,071.5 | 939.7 |
| Total Long Term Capital | (57.1) | (17.3) | 317.8 | 470.3 | 480.2 |
| Book Value excluding Other Equity | (211.5) | (171.1) | 165.0 | 293.8 | 314.8 |
| Income Taxes - Payable - Long-Term & Short-Term | 4.5 | 4.5 | 10.4 | 14.9 | 17.0 |
| Accruals - Short-Term | (412.2) | (404.9) | (109.9) | 13.7 | (1.1) |
| Cash & Short Term Investments - Net of Debt | (687.2) | (697.1) | (701.0) | (669.6) | (513.1) |
| Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments | 12.0 | 14.6 | 6.8 | 3.5 | 7.0 |
| Total Fixed Assets - Net | 353.4 | 385.7 | 418.9 | 441.7 | 459.9 |
| Working Capital | (410.5) | (403.0) | (101.1) | 28.7 | 20.3 |
| Interest Bearing Liabilities - Total | 689.0 | 698.9 | 709.9 | 684.6 | 534.5 |
| Working Capital - Non-Cash | (412.2) | (404.9) | (109.9) | 13.7 | (1.1) |
| Working Capital excluding Other Current Assets & Liabilities | (402.5) | (395.1) | (93.1) | 36.4 | 24.4 |
| Net Debt Including Preferred Equity & Minority Interest | 687.2 | 697.1 | 701.0 | 669.6 | 513.1 |
| Other Short-Term & Long-Term Liabilities - Total | 7.9 | 7.9 | 7.9 | 7.7 | 4.1 |
| Total Current Assets excluding Total Inventories | 489.5 | 509.5 | 503.1 | 504.3 | 520.5 |
| Tangible Book Value excluding Other Equity | (211.5) | (171.1) | 165.0 | 293.8 | 314.8 |
| Total Debt Excluding Islamic | 689.0 | 698.9 | 709.9 | 684.6 | 534.5 |
| Trade Accounts & Trade Notes Receivable - Net - Total | 292.1 | 318.1 | 285.6 | 251.8 | 278.8 |
| Current Liabilities excluding Current Debt - Total | 299.8 | 309.6 | 214.8 | 242.8 | 249.5 |
| Cash in Hand & with Banks - Total | 1.8 | 1.8 | 8.9 | 15.0 | 21.3 |
| Current Assets excluding Cash & Short Term Investments - Total | 575.8 | 595.7 | 799.0 | 929.2 | 770.8 |
| Cash, Short Term Investments & Accounts Receivable - Total | 293.9 | 320.0 | 294.4 | 266.8 | 300.1 |
Every line the company reported, in the original order and wording, without regrouping or signs changed.