BBFL Big Bird Foods Limited

Big Bird Foods Limited (BBFL) balance sheet

At the end of FY2026 (Jul 2025 – Jun 2026) Big Bird Foods Limited had total assets of Rs 16.8 bn, up 34.8% on FY2025. Current assets of Rs 6.6 bn covered current liabilities of Rs 3.6 bn 1.86 times. Total debt was Rs 1.9 bn, net debt Rs 1.6 bn. Shareholders' equity was Rs 10.5 bn (Rs 32.02 per share), 62.6% of total assets.

BBFL balance sheet (annual) (Rs bn)
Rs bn	FY2026 Jul 2025 – Jun 2026	FY2025 Jul 2024 – Jun 2025	FY2024 * Jul 2023 – Jun 2024	FY2023 Jul 2022 – Jun 2023
Assets
Cash & short-term investments	0.3	0.3	0.2	0.1
Trade receivables	2.3	2.0	1.0	0.9
Inventories	4.0	2.5	1.5	1.2
Other current assets	0.0	0.0	0.0	0.0
Total current assets	6.6	4.8	2.7	2.4
Property, plant & equipment	10.2	7.7	7.6	7.1
Other non-current assets	0.0	0.0	0.0	0.0
Total non-current assets	10.2	7.7	7.6	7.1
Total assets	16.8	12.5	10.3	9.5
Liabilities
Trade payables	0.9	0.6	0.6	0.5
Short-term borrowings & current portion of debt	1.4	1.2	1.5	1.6
Total current liabilities	3.6	3.1	2.9	2.9
Long-term debt	0.5	0.6	0.8	1.0
Other non-current liabilities	0.2	0.2	0.1	0.1
Total non-current liabilities	2.7	1.5	2.1	2.1
Total liabilities	6.3	4.6	5.0	5.0
Equity
Share capital	3.3	3.0	3.0	3.0
Reserves & retained earnings	6.1	4.9	2.4	1.5
Equity attributable to shareholders	10.5	7.9	5.3	4.5
Non-controlling interest	0.0	0.0	0.0	0.0
Total equity	10.5	7.9	5.3	4.5
Total liabilities & equity	16.8	12.5	10.3	9.5
Key figures
Total debt	1.9	1.8	2.3	2.6
Net debt / (net cash)	1.6	1.5	2.1	2.5
Shares outstanding mn	329.3	298.9	298.9	298.9
Common equity	10.5	7.9	5.3	4.5
Book value per share (Rs) Rs	32.02	26.30	17.87	15.09

BBFL balance sheet — year-on-year change (Rs mn)
Rs mn	FY2026 Jul 2025 – Jun 2026	FY2025 Jul 2024 – Jun 2025	FY2024 * Jul 2023 – Jun 2024	FY2023 Jul 2022 – Jun 2023
Assets
Cash & short-term investments	-17.3%	+99.6%	+120.9%	—
Trade receivables	+17.4%	+95.1%	+10.8%	—
Inventories	+63.7%	+59.9%	+28.5%	—
Other current assets	+58.2%	-77.2%	+192.8%	—
Total current assets	+38.4%	+75.0%	+14.8%	—
Property, plant & equipment	+32.7%	+1.6%	+7.1%	—
Other non-current assets	-33.8%	-44.6%	-35.2%	—
Total non-current assets	+32.6%	+1.5%	+6.9%	—
Total assets	+34.8%	+20.9%	+8.9%	—
Liabilities
Trade payables	+47.6%	-3.4%	+11.8%	—
Short-term borrowings & current portion of debt	+21.3%	-21.1%	-4.2%	—
Total current liabilities	+13.7%	+9.0%	-0.8%	—
Long-term debt	-27.1%	-19.4%	-21.5%	—
Other non-current liabilities	+14.8%	+27.3%	+35.6%	—
Total non-current liabilities	+82.7%	-29.2%	+1.8%	—
Total liabilities	+35.9%	-7.2%	+0.3%	—
Equity
Share capital	+10.2%	0.0%	+0.6%	—
Reserves & retained earnings	+24.3%	+107.1%	+52.9%	—
Equity attributable to shareholders	+34.1%	+47.2%	+18.4%	—
Non-controlling interest	—	—	—	—
Total equity	+34.1%	+47.2%	+18.4%	—
Total liabilities & equity	+34.8%	+20.9%	+8.9%	—
Key figures
Total debt	+4.3%	-20.5%	-11.0%	—
Net debt / (net cash)	+9.0%	-29.7%	-14.9%	—
Shares outstanding	—	—	—	—
Common equity	+34.1%	+47.2%	+18.4%	—
Book value per share (Rs)	+21.7%	+47.2%	+18.4%	—

Change against the previous fiscal year; shown when the earlier figure is positive.

BBFL balance sheet — common size (Rs mn)
Rs mn	FY2026 Jul 2025 – Jun 2026	FY2025 Jul 2024 – Jun 2025	FY2024 * Jul 2023 – Jun 2024	FY2023 Jul 2022 – Jun 2023
Assets
Cash & short-term investments	1.6%	2.6%	1.6%	0.8%
Trade receivables	13.6%	15.7%	9.7%	9.5%
Inventories	23.9%	19.7%	14.9%	12.6%
Other current assets	0.0%	0.0%	0.1%	0.0%
Total current assets	39.3%	38.3%	26.5%	25.1%
Property, plant & equipment	60.6%	61.6%	73.3%	74.6%
Other non-current assets	0.0%	0.1%	0.2%	0.3%
Total non-current assets	60.7%	61.7%	73.5%	74.9%
Total assets	100.0%	100.0%	100.0%	100.0%
Liabilities
Trade payables	5.1%	4.7%	5.9%	5.7%
Short-term borrowings & current portion of debt	8.6%	9.5%	14.6%	16.6%
Total current liabilities	21.2%	25.1%	27.9%	30.6%
Long-term debt	2.8%	5.1%	7.7%	10.7%
Other non-current liabilities	1.1%	1.2%	1.2%	1.0%
Total non-current liabilities	16.2%	12.0%	20.5%	21.9%
Total liabilities	37.4%	37.1%	48.3%	52.5%
Equity
Share capital	19.5%	23.9%	28.9%	31.3%
Reserves & retained earnings	35.9%	39.0%	22.8%	16.2%
Equity attributable to shareholders	62.6%	62.9%	51.7%	47.5%
Non-controlling interest	0.0%	0.0%	0.0%	0.0%
Total equity	62.6%	62.9%	51.7%	47.5%
Total liabilities & equity	100.0%	100.0%	100.0%	100.0%
Key figures
Total debt	11.3%	14.7%	22.3%	27.3%
Net debt / (net cash)	9.7%	12.0%	20.7%	26.5%
Common equity	62.6%	62.9%	51.7%	47.5%

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 138

BBFL balance sheet — all reported line items (Rs bn)
Rs bn	FY2026 Jul 2025 – Jun 2026	FY2025 Jul 2024 – Jun 2025	FY2024 Jul 2023 – Jun 2024	FY2023 Jul 2022 – Jun 2023
Cash & Cash Equivalents	0.3	0.3	0.2	0.0
Cash & Short Term Investments	0.3	0.3	0.2	0.1
Short-Term Investments - Total	0.0	0.0	0.0	0.0
Loans & Receivables - Net - Short-Term	2.3	2.0	1.0	1.0
Loans & Receivables - Total	2.3	2.0	1.0	1.0
Trade Accounts & Trade Notes Receivable - Net	2.3	2.0	1.0	0.9
Trade Accounts & Trade Notes Receivable - Gross	2.5	2.2	1.2	1.0
Provision - Trade Accounts & Trade Notes Receivable	0.2	0.2	0.2	0.1
Loans - Short-Term	0.0	0.0	0.0	0.0
Income Tax - Receivables - Short-Term	0.0	0.0	0.0	0.1
Accounts & Notes Receivable - Trade - Gross - Total	2.5	2.2	1.2	1.0
Inventories - Total	4.0	2.5	1.5	1.2
Inventories - Raw Materials	1.1	0.8	0.4	0.4
Inventories - Work in Progress	—	0.0	—	—
Inventories - Finished Goods	2.1	1.3	1.1	0.7
Inventories - Other - Total	0.8	0.3	0.1	0.1
Biological Assets - Short-Term	0.7	0.3	—	—
Prepaid Expenses - Short-Term	0.0	0.0	0.0	0.1
Investments - Total	0.0	0.0	0.0	0.0
Other Current Assets - Total	0.0	0.0	0.0	0.0
Property, Plant & Equipment - Net - Total	10.2	7.7	7.6	7.1
Property, Plant & Equipment - Gross - Total	13.3	10.6	10.2	9.5
Property, Plant & Equipment - Accumulated Depreciation & Impairment - Total	3.1	2.9	2.7	2.5
Other Current Assets	0.0	0.0	0.0	0.0
Other Assets - Total	0.0	0.0	0.0	0.0
Total Current Assets	6.6	4.8	2.7	2.4
Receivables & Loans - Long-Term	0.0	0.0	0.0	0.0
Loans - Long-Term	0.0	0.0	0.0	0.0
Property, Plant & Equipment - excluding Assets Leased Out - Net - Total	10.2	7.7	7.6	7.1
Land & Buildings - Net	4.7	4.0	3.4	3.5
Plant, Machinery & Equipment - Net	5.4	3.7	3.7	3.4
Transportation Equipment - Net	0.1	0.1	0.0	0.0
Construction in Progress - Net	0.0	—	—	—
Property, Plant & Equipment - Other - Net	0.1	0.1	0.4	0.2
Property, Plant & Equipment - excluding Assets Leased Out - Gross	13.3	10.6	10.2	9.5
Land & Buildings - Gross	6.0	5.1	4.5	4.6
Plant, Machinery & Equipment - Gross	7.1	5.3	5.2	4.8
Transportation Equipment - Gross	0.2	0.1	0.0	0.0
Construction in Progress - Gross	0.0	—	—	—
Total Assets	16.8	12.5	10.3	9.5
Property, Plant & Equipment - Other - Gross	0.2	0.1	0.5	0.2
Debt - Total	1.9	1.8	2.3	2.6
Short-Term Debt & Current Portion of Long-Term Debt	1.4	1.2	1.5	1.6
Property, Plant & Equipment - excluding Assets Leased Out - Accumulated Depreciation & Impairment - Total	3.1	2.9	2.7	2.5
Land & Buildings - Accumulated Depreciation & Impairment	1.3	1.2	1.1	1.0
Current Portion of Long-Term Debt including Capitalized Leases	1.4	1.0	1.3	1.2
Plant, Machinery & Equipment - Accumulated Depreciation & Impairment	1.8	1.6	1.5	1.4
Transportation Equipment - Accumulated Depreciation & Impairment	0.0	0.0	0.0	0.0
Short-Term Debt & Notes Payable	0.0	0.2	0.2	0.3
Debt - Long-Term - Total	0.5	0.6	0.8	1.0
Property, Plant & Equipment - Other - Accumulated Depreciation & Impairment	0.1	0.1	0.1	0.0
Current Portion of Long-Term Debt excluding Capitalized Leases	1.4	1.0	1.3	1.2
Long-Term Debt excluding Capitalized Leases	0.5	0.6	0.8	1.0
Other Non-Current Assets - Total	0.0	0.0	0.0	0.0
Debt - Non-Convertible - Long-Term	0.5	0.6	0.8	1.0
Deferred Tax & Investment Tax Credits - Long-Term	1.9	0.5	0.5	0.7
Deferred Tax - Liability - Long-Term	1.9	0.5	0.5	0.7
Prepaid Expenses - Long-Term	0.0	0.0	0.0	0.0
Payables & Accrued Expenses	1.5	1.1	1.4	0.8
Trade Account Payables - Total	0.9	0.6	0.6	0.5
Other Non-Current Assets	—	—	0.0	—
Accrued Expenses	0.6	0.5	0.8	0.3
Total Liabilities	6.3	4.6	5.0	5.0
Shareholders' Equity - Attributable to Parent Shareholders - Total	10.5	7.9	5.3	4.5
Total Non-Current Assets	10.2	7.7	7.6	7.1
Common Equity Attributable to Parent Shareholders	10.5	7.9	5.3	4.5
Common Equity - Contributed	4.5	3.0	3.0	3.0
Common Stock - Issued & Paid	3.3	3.0	3.0	3.0
Equity - Non-Contributed - Reserves & Retained Earnings	6.1	4.9	2.4	1.5
Retained Earnings - Total	3.1	2.2	0.9	(1.9)
Trade Accounts Payable & Accruals - Short-Term	1.3	0.9	0.7	0.6
Comprehensive Income - Accumulated - Total	2.9	1.3	1.4	3.4
Trade Accounts & Trade Notes Payable - Short-Term	0.9	0.6	0.6	0.5
Accrued Expenses - Short-Term	0.4	0.3	0.1	0.1
Other Reserves/Equity - Total	0.0	1.4	—	—
Income Taxes - Payable - Short-Term	0.2	0.1	0.1	—
Other Current Liabilities - Total	0.7	0.9	0.5	0.7
Common Equity - Total	10.5	7.9	5.3	4.5
Common Stock - Additional Paid in Capital including Option Reserve	1.2	—	—	—
Customer Advances - Short-Term	—	—	—	0.0
Total Shareholders' Equity - including Minority Interest & Hybrid Debt	10.5	7.9	5.3	4.5
Total Liabilities & Equity	16.8	12.5	10.3	9.5
Other Current Liabilities	0.7	0.9	0.5	0.7
Revaluation Reserves	2.9	1.3	1.4	3.4
Total Current Liabilities	3.6	3.1	2.9	2.9
Accounts Payable including Accrued Expenses - Long-Term	0.2	0.2	0.7	0.2
Accrued Expenses - Long-Term	0.2	0.2	0.7	0.2
Other Non-Current Liabilities - Total	0.2	0.2	0.1	0.1
Provisions - Long-Term	0.2	0.2	0.1	0.1
Post Employment Benefits - Pension & Other - Long-Term	0.2	0.2	0.1	0.1
Other Non-Current Liabilities	(0.0)	—	(0.0)	—
Total Non-Current Liabilities	2.7	1.5	2.1	2.1
Common Shares - Issued - Total mn	329.3	298.9	298.9	298.9
Common Shares - Outstanding - Total mn	329.3	298.9	298.9	298.9
Common Shares - Treasury - Total mn	0.0	0.0	0.0	0.0
Common Shares - Authorized - Issue Specific mn	360.0	360.0	—	—
Common Shares - Issued - Issue Specific mn	329.3	298.9	298.9	298.9
Common Shares - Outstanding - Issue Specific mn	329.3	298.9	298.9	298.9
Common Shares - Treasury - Issue Specific mn	0.0	0.0	0.0	0.0
Asset Allocation Factor - Issue Specific	1.00×	1.00×	1.00×	1.00×
Debt including Finance and Operating Lease Liabilities - Supplemental	1.9	1.8	2.3	2.6
Net Debt	1.6	1.5	2.1	2.5
Asset Accruals	16.6	12.2	10.2	9.5
Cash & Cash Equivalents - Total	0.3	0.3	0.2	0.0
Cash & Short Term Investments - Total	0.3	0.3	0.2	0.1
Debt - including Preferred Equity & Minority Interest - Total	1.9	1.8	2.3	2.6
Net Book Capital	12.2	9.4	7.5	7.0
Net Operating Assets	12.2	9.4	7.5	7.0
Provisions - Total	2.1	0.6	0.6	0.8
Shareholders Equity - Common	10.5	7.9	5.3	4.5
Tangible Total Equity	10.5	7.9	5.3	4.5
Tangible Book Value	10.5	7.9	5.3	4.5
Total Book Capital	12.5	9.7	7.6	7.1
Total Capital	12.5	9.7	7.6	7.1
Total Long Term Capital	13.3	9.4	7.5	6.6
Unearned Revenue - Total	—	—	—	0.0
Book Value excluding Other Equity	10.5	6.5	5.3	4.5
Income Taxes - Payable - Long-Term & Short-Term	0.2	0.1	0.1	—
Accruals - Short-Term	2.8	1.3	(0.3)	(0.6)
Cash & Short Term Investments - Net of Debt	(1.6)	(1.5)	(2.1)	(2.5)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments	1.4	1.0	1.3	1.2
Total Fixed Assets - Net	10.2	7.7	7.6	7.1
Working Capital	3.1	1.6	(0.1)	(0.5)
Interest Bearing Liabilities - Total	1.9	1.8	2.3	2.6
Working Capital - Non-Cash	2.8	1.3	(0.3)	(0.6)
Working Capital excluding Other Current Assets & Liabilities	3.7	2.6	0.4	0.2
Net Debt Including Preferred Equity & Minority Interest	1.6	1.5	2.1	2.5
Other Short-Term & Long-Term Assets - Total	0.0	0.0	0.0	0.0
Other Short-Term & Long-Term Liabilities - Total	0.7	0.9	0.5	0.7
Total Current Assets excluding Total Inventories	2.6	2.3	1.2	1.2
Tangible Book Value excluding Other Equity	10.5	6.5	5.3	4.5
Total Debt Excluding Islamic	1.9	1.8	2.3	2.6
Trade Accounts & Trade Notes Receivable - Net - Total	2.3	2.0	1.0	0.9
Provision for Doubtful Accounts & Notes Receivable - Total	0.2	0.2	0.2	0.1
Current Liabilities excluding Current Debt - Total	2.1	2.0	1.4	1.3
Cash in Hand & with Banks - Total	0.3	0.3	0.2	0.0
Current Assets excluding Cash & Short Term Investments - Total	6.4	4.5	2.6	2.3
Cash, Short Term Investments & Accounts Receivable - Total	2.6	2.3	1.2	1.0

Every line the company reported, in the original order and wording, without regrouping or signs changed.