EPCL Engro Polymer & Chemicals Limited
Latest results: FY2025 · Dec 2025 Q2 FY2026 · Apr – Jun 2026
Last close · 16 Oct 2026
Rs 31.77 -0.25%
Quarterly · Q3 FY2021 – Q2 FY2026
Engro Polymer & Chemicals Limited (EPCL) quarterly balance sheet
At the end of Q2 FY2026 (Apr – Jun 2026) Engro Polymer & Chemicals Limited had total assets of Rs 118.2 bn, up 16.9% on Q2 FY2025. Current assets of Rs 55.8 bn covered current liabilities of Rs 41.7 bn 1.34 times. Total debt was Rs 60.0 bn, net debt Rs 40.4 bn. Shareholders' equity was Rs 25.7 bn (Rs 24.95 per share), 21.7% of total assets.
| Rs bn | Q2 FY2026 * Apr – Jun 2026 | Q1 FY2026 Jan – Mar 2026 | Q4 FY2025 Oct – Dec 2025 | Q3 FY2025 * Jul – Sep 2025 | Q2 FY2025 Apr – Jun 2025 | Q1 FY2025 Jan – Mar 2025 | Q4 FY2024 Oct – Dec 2024 | Q3 FY2024 Jul – Sep 2024 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||||||||||
| Cash & short-term investments | 19.7 | 21.1 | 26.0 | 7.0 | 4.7 | 4.4 | 5.1 | 4.5 | ||||||||||||
| Trade receivables | 1.7 | 1.9 | 1.7 | 2.0 | 1.8 | 1.5 | 1.3 | 1.3 | ||||||||||||
| Inventories | 20.3 | 18.3 | 16.1 | 14.1 | 15.2 | 20.9 | 19.4 | 22.0 | ||||||||||||
| Other current assets | — | — | — | — | — | — | — | — | ||||||||||||
| Total current assets | 55.8 | 54.5 | 55.2 | 38.0 | 38.0 | 41.2 | 38.9 | 37.4 | ||||||||||||
| Property, plant & equipment | 61.9 | 62.3 | 61.6 | 62.1 | 62.5 | 63.4 | 61.4 | 59.2 | ||||||||||||
| Intangible assets | 0.4 | 0.4 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | ||||||||||||
| Long-term investments | — | — | — | — | — | — | — | — | ||||||||||||
| Other non-current assets | — | — | — | — | — | — | — | — | ||||||||||||
| Total non-current assets | 62.4 | 62.8 | 62.1 | 62.6 | 63.1 | 63.9 | 61.9 | 59.8 | ||||||||||||
| Total assets | 118.2 | 117.3 | 117.3 | 100.5 | 101.1 | 105.1 | 100.9 | 97.2 | ||||||||||||
| Liabilities | ||||||||||||||||||||
| Trade payables | 20.2 | 26.3 | 13.7 | 20.5 | 22.4 | 22.0 | 8.4 | 21.1 | ||||||||||||
| Short-term borrowings & current portion of debt | 11.9 | 4.0 | 2.9 | 13.9 | 15.4 | 18.2 | 14.0 | 16.9 | ||||||||||||
| Total current liabilities | 41.7 | 39.5 | 37.9 | 42.8 | 47.1 | 47.7 | 41.2 | 46.4 | ||||||||||||
| Long-term debt | 48.2 | 51.8 | 53.5 | 30.5 | 27.7 | 28.4 | 29.5 | 24.0 | ||||||||||||
| Other non-current liabilities | 1.4 | — | — | — | — | — | — | — | ||||||||||||
| Total non-current liabilities | 50.8 | 53.3 | 55.3 | 33.0 | 29.1 | 30.0 | 31.3 | 24.7 | ||||||||||||
| Total liabilities | 92.5 | 92.8 | 93.2 | 75.8 | 76.2 | 77.7 | 72.5 | 71.0 | ||||||||||||
| Equity | ||||||||||||||||||||
| Share capital | 9.1 | 9.1 | 9.1 | 9.1 | 9.1 | 9.1 | 9.1 | 9.1 | ||||||||||||
| Reserves & retained earnings | 9.7 | 8.5 | 8.2 | 8.7 | 9.0 | 11.5 | 12.4 | 10.3 | ||||||||||||
| Equity attributable to shareholders | 25.7 | 24.5 | 24.2 | 24.7 | 25.0 | 27.4 | 28.3 | 26.2 | ||||||||||||
| Non-controlling interest | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | ||||||||||||
| Total equity | 25.7 | 24.5 | 24.2 | 24.7 | 25.0 | 27.4 | 28.3 | 26.2 | ||||||||||||
| Total liabilities & equity | 118.2 | 117.3 | 117.3 | 100.5 | 101.1 | 105.1 | 100.9 | 97.2 | ||||||||||||
| Key figures | ||||||||||||||||||||
| Total debt | 60.0 | 55.7 | 56.4 | 44.4 | 43.2 | 46.6 | 43.5 | 40.9 | ||||||||||||
| Net debt / (net cash) | 40.4 | 34.6 | 30.4 | 37.4 | 38.5 | 42.2 | 38.4 | 36.3 | ||||||||||||
| Shares outstanding mn | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | ||||||||||||
| Common equity | 22.7 | 21.5 | 21.2 | 21.7 | 22.0 | 24.4 | 25.3 | 23.2 | ||||||||||||
| Book value per share (Rs) Rs | 24.95 | 23.64 | 23.27 | 23.86 | 24.15 | 26.89 | 27.88 | 25.57 | ||||||||||||
| Rs mn | Q2 FY2026 * Apr – Jun 2026 | Q1 FY2026 Jan – Mar 2026 | Q4 FY2025 Oct – Dec 2025 | Q3 FY2025 * Jul – Sep 2025 | Q2 FY2025 Apr – Jun 2025 | Q1 FY2025 Jan – Mar 2025 | Q4 FY2024 Oct – Dec 2024 | Q3 FY2024 Jul – Sep 2024 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||||||||||
| Cash & short-term investments | +318.3% | +380.8% | +409.4% | +53.9% | +1.6% | -14.1% | -32.4% | -45.9% | ||||||||||||
| Trade receivables | -8.2% | +27.9% | +35.9% | +46.3% | +36.2% | +8.1% | -22.5% | -69.2% | ||||||||||||
| Inventories | +33.6% | -12.2% | -16.7% | -36.1% | -30.6% | +8.3% | -4.7% | +36.9% | ||||||||||||
| Other current assets | — | — | — | — | — | — | — | — | ||||||||||||
| Total current assets | +46.7% | +32.1% | +41.8% | +1.4% | +5.1% | +31.3% | +11.1% | +12.3% | ||||||||||||
| Property, plant & equipment | -1.0% | -1.6% | +0.4% | +4.8% | +5.7% | +9.8% | +11.8% | +12.5% | ||||||||||||
| Intangible assets | -17.3% | -8.5% | -7.7% | -11.7% | -10.4% | -17.6% | -17.0% | -13.4% | ||||||||||||
| Long-term investments | — | — | — | — | — | — | — | — | ||||||||||||
| Other non-current assets | — | — | — | — | — | — | — | — | ||||||||||||
| Total non-current assets | -1.1% | -1.7% | +0.3% | +4.6% | +5.6% | +9.5% | +11.4% | +12.2% | ||||||||||||
| Total assets | +16.9% | +11.6% | +16.3% | +3.4% | +5.4% | +17.2% | +11.3% | +12.2% | ||||||||||||
| Liabilities | ||||||||||||||||||||
| Trade payables | -9.7% | +19.8% | +62.4% | -3.2% | +3.3% | +63.3% | +192.4% | +17.8% | ||||||||||||
| Short-term borrowings & current portion of debt | -23.2% | -78.3% | -79.4% | -17.4% | +19.9% | +54.0% | +19.0% | +240.3% | ||||||||||||
| Total current liabilities | -11.4% | -17.2% | -8.1% | -7.6% | +10.9% | +38.9% | +20.4% | +32.5% | ||||||||||||
| Long-term debt | +73.8% | +82.4% | +81.2% | +26.9% | +11.6% | +12.9% | +25.7% | +20.1% | ||||||||||||
| Other non-current liabilities | — | — | — | — | — | — | — | — | ||||||||||||
| Total non-current liabilities | +74.7% | +78.0% | +76.6% | +34.0% | +10.0% | +8.8% | +18.3% | +7.8% | ||||||||||||
| Total liabilities | +21.5% | +19.5% | +28.5% | +6.8% | +10.6% | +25.5% | +19.5% | +22.7% | ||||||||||||
| Equity | ||||||||||||||||||||
| Share capital | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | ||||||||||||
| Reserves & retained earnings | +8.1% | -25.7% | -33.8% | -15.1% | -18.8% | -3.1% | -11.2% | -19.8% | ||||||||||||
| Equity attributable to shareholders | +2.9% | -10.8% | -14.8% | -5.9% | -7.7% | -1.3% | -5.2% | -8.8% | ||||||||||||
| Non-controlling interest | — | — | — | — | — | — | — | — | ||||||||||||
| Total equity | +2.9% | -10.8% | -14.8% | -5.9% | -7.7% | -1.3% | -5.2% | -8.8% | ||||||||||||
| Total liabilities & equity | +16.9% | +11.6% | +16.3% | +3.4% | +5.4% | +17.2% | +11.3% | +12.2% | ||||||||||||
| Key figures | ||||||||||||||||||||
| Total debt | +39.1% | +19.7% | +29.5% | +8.6% | +14.5% | +26.0% | +23.5% | +63.9% | ||||||||||||
| Net debt / (net cash) | +4.9% | -18.0% | -21.0% | +3.0% | +16.3% | +32.5% | +38.7% | +119.3% | ||||||||||||
| Shares outstanding | — | — | — | — | — | — | — | — | ||||||||||||
| Common equity | +3.3% | -12.1% | -16.5% | -6.7% | -8.7% | -1.5% | -5.8% | -9.9% | ||||||||||||
| Book value per share (Rs) | +3.3% | -12.1% | -16.5% | -6.7% | -8.7% | -1.5% | -5.8% | -9.9% | ||||||||||||
Change against the same quarter a year earlier; shown when the earlier figure is positive.
| Rs mn | Q2 FY2026 * Apr – Jun 2026 | Q1 FY2026 Jan – Mar 2026 | Q4 FY2025 Oct – Dec 2025 | Q3 FY2025 * Jul – Sep 2025 | Q2 FY2025 Apr – Jun 2025 | Q1 FY2025 Jan – Mar 2025 | Q4 FY2024 Oct – Dec 2024 | Q3 FY2024 Jul – Sep 2024 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||||||||||
| Cash & short-term investments | 16.6% | 18.0% | 22.2% | 6.9% | 4.7% | 4.2% | 5.1% | 4.7% | ||||||||||||
| Trade receivables | 1.4% | 1.6% | 1.5% | 1.9% | 1.8% | 1.4% | 1.3% | 1.4% | ||||||||||||
| Inventories | 17.1% | 15.6% | 13.7% | 14.0% | 15.0% | 19.9% | 19.2% | 22.7% | ||||||||||||
| Other current assets | — | — | — | — | — | — | — | — | ||||||||||||
| Total current assets | 47.2% | 46.5% | 47.1% | 37.8% | 37.6% | 39.2% | 38.6% | 38.5% | ||||||||||||
| Property, plant & equipment | 52.4% | 53.1% | 52.5% | 61.7% | 61.8% | 60.3% | 60.9% | 60.9% | ||||||||||||
| Intangible assets | 0.4% | 0.4% | 0.4% | 0.5% | 0.5% | 0.5% | 0.5% | 0.6% | ||||||||||||
| Long-term investments | — | — | — | — | — | — | — | — | ||||||||||||
| Other non-current assets | — | — | — | — | — | — | — | — | ||||||||||||
| Total non-current assets | 52.8% | 53.5% | 52.9% | 62.2% | 62.4% | 60.8% | 61.4% | 61.5% | ||||||||||||
| Total assets | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | ||||||||||||
| Liabilities | ||||||||||||||||||||
| Trade payables | 17.1% | 22.4% | 11.7% | 20.3% | 22.2% | 20.9% | 8.4% | 21.7% | ||||||||||||
| Short-term borrowings & current portion of debt | 10.0% | 3.4% | 2.5% | 13.9% | 15.3% | 17.3% | 13.9% | 17.3% | ||||||||||||
| Total current liabilities | 35.3% | 33.6% | 32.3% | 42.6% | 46.6% | 45.4% | 40.8% | 47.7% | ||||||||||||
| Long-term debt | 40.8% | 44.1% | 45.6% | 30.3% | 27.4% | 27.0% | 29.3% | 24.7% | ||||||||||||
| Other non-current liabilities | 1.1% | — | — | — | — | — | — | — | ||||||||||||
| Total non-current liabilities | 43.0% | 45.5% | 47.1% | 32.8% | 28.7% | 28.5% | 31.1% | 25.3% | ||||||||||||
| Total liabilities | 78.3% | 79.1% | 79.4% | 75.4% | 75.3% | 73.9% | 71.9% | 73.0% | ||||||||||||
| Equity | ||||||||||||||||||||
| Share capital | 7.7% | 7.7% | 7.7% | 9.0% | 9.0% | 8.6% | 9.0% | 9.3% | ||||||||||||
| Reserves & retained earnings | 8.2% | 7.3% | 7.0% | 8.7% | 8.9% | 10.9% | 12.3% | 10.6% | ||||||||||||
| Equity attributable to shareholders | 21.7% | 20.9% | 20.6% | 24.6% | 24.7% | 26.1% | 28.1% | 27.0% | ||||||||||||
| Non-controlling interest | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | ||||||||||||
| Total equity | 21.7% | 20.9% | 20.6% | 24.6% | 24.7% | 26.1% | 28.1% | 27.0% | ||||||||||||
| Total liabilities & equity | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | ||||||||||||
| Key figures | ||||||||||||||||||||
| Total debt | 50.8% | 47.5% | 48.1% | 44.2% | 42.7% | 44.3% | 43.2% | 42.0% | ||||||||||||
| Net debt / (net cash) | 34.1% | 29.5% | 25.9% | 37.2% | 38.0% | 40.1% | 38.1% | 37.4% | ||||||||||||
| Common equity | 19.2% | 18.3% | 18.0% | 21.6% | 21.7% | 23.3% | 25.1% | 23.9% | ||||||||||||
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 140
| Rs bn | Q2 FY2026 Apr – Jun 2026 | Q1 FY2026 Jan – Mar 2026 | Q4 FY2025 Oct – Dec 2025 | Q3 FY2025 Jul – Sep 2025 | Q2 FY2025 Apr – Jun 2025 | Q1 FY2025 Jan – Mar 2025 | Q4 FY2024 Oct – Dec 2024 | Q3 FY2024 Jul – Sep 2024 |
|---|---|---|---|---|---|---|---|---|
| Cash & Cash Equivalents | 3.7 | 4.9 | 4.5 | 6.7 | 4.4 | 4.1 | 3.5 | 3.0 |
| Cash & Short Term Investments | 19.7 | 21.1 | 26.0 | 7.0 | 4.7 | 4.4 | 5.1 | 4.5 |
| Short-Term Investments - Total | 16.0 | 16.3 | 21.5 | 0.3 | 0.3 | 0.3 | 1.6 | 1.5 |
| Financial Assets - Short-Term | — | — | — | — | — | — | — | — |
| Loans & Receivables - Net - Short-Term | 15.9 | 15.0 | 13.1 | 16.9 | 18.2 | 15.9 | 14.5 | 10.9 |
| Loans & Receivables - Total | 15.9 | 15.1 | 13.1 | 16.9 | 18.2 | 16.0 | 14.5 | 10.9 |
| Trade Accounts & Trade Notes Receivable - Net | 1.7 | 1.9 | 1.7 | 2.0 | 1.8 | 1.5 | 1.3 | 1.3 |
| Trade Accounts & Trade Notes Receivable - Gross | — | — | — | — | — | — | — | 1.4 |
| Provision - Trade Accounts & Trade Notes Receivable | — | — | — | — | — | — | — | 0.1 |
| Loans - Short-Term | 4.7 | 4.6 | 3.6 | 6.8 | 8.1 | 7.2 | 6.4 | 6.9 |
| Income Tax - Receivables - Short-Term | 9.5 | 8.5 | 7.8 | 8.2 | 8.2 | 7.3 | 6.8 | 2.7 |
| Accounts & Notes Receivable - Trade - Gross - Total | — | — | — | — | — | — | — | 1.4 |
| Inventories - Total | 20.3 | 18.3 | 16.1 | 14.1 | 15.2 | 20.9 | 19.4 | 22.0 |
| Inventories - Raw Materials | 5.1 | 5.1 | 12.5 | 4.8 | 4.9 | 5.0 | 12.5 | 15.6 |
| Inventories - Work in Progress | — | — | 0.3 | — | — | — | 0.3 | 0.4 |
| Inventories - Finished Goods | — | — | 3.3 | — | — | — | 5.5 | 6.0 |
| Inventories - Other - Total | 15.2 | 13.3 | — | 9.3 | 10.2 | 15.9 | 1.0 | — |
| Investments - Total | 16.0 | 16.3 | 21.5 | 0.3 | 0.3 | 0.3 | 1.6 | 1.5 |
| Other Current Assets - Total | — | — | — | — | — | — | — | — |
| Property, Plant & Equipment - Net - Total | 61.9 | 62.3 | 61.6 | 62.1 | 62.5 | 63.4 | 61.4 | 59.2 |
| Other Assets - Total | — | — | — | — | — | — | — | — |
| Intangible Assets - Total - Net | 0.4 | 0.4 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 |
| Total Current Assets | 55.8 | 54.5 | 55.2 | 38.0 | 38.0 | 41.2 | 38.9 | 37.4 |
| Intangible Assets - excluding Goodwill - Net - Total | 0.4 | 0.4 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 |
| Investments - Long-Term | — | — | — | — | — | — | — | — |
| Financial Assets - Long-Term | — | — | — | — | — | — | — | — |
| Receivables & Loans - Long-Term | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Loans - Long-Term | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Property, Plant & Equipment - excluding Assets Leased Out - Net - Total | 61.9 | 62.3 | 61.6 | 62.1 | 62.5 | 63.4 | 61.4 | 59.2 |
| Construction in Progress - Net | — | — | 2.6 | — | — | 10.4 | 22.5 | 24.2 |
| Right of Use Tangible Assets - Total - Net | 0.1 | 0.1 | 0.2 | 0.3 | 0.5 | 0.6 | 0.7 | 0.9 |
| Right of Use Tangible Assets - Capital/Finance Lease - Net | 0.1 | 0.1 | 0.2 | 0.3 | 0.5 | 0.6 | 0.7 | 0.9 |
| Property, Plant & Equipment - Other - Net | 61.8 | 62.2 | 58.8 | 61.7 | 62.1 | 52.4 | 38.2 | 34.1 |
| Total Assets | 118.2 | 117.3 | 117.3 | 100.5 | 101.1 | 105.1 | 100.9 | 97.2 |
| Debt - Total | 60.0 | 55.7 | 56.4 | 44.4 | 43.2 | 46.6 | 43.5 | 40.9 |
| Short-Term Debt & Current Portion of Long-Term Debt | 11.9 | 4.0 | 2.9 | 13.9 | 15.4 | 18.2 | 14.0 | 16.9 |
| Current Portion of Long-Term Debt including Capitalized Leases | 6.7 | 3.3 | 2.2 | 3.7 | 3.5 | 3.1 | 2.2 | 2.1 |
| Capitalized Leases - Current Portion | 0.1 | 0.1 | 0.2 | 0.4 | 0.6 | 0.8 | 0.9 | 0.8 |
| Short-Term Debt & Notes Payable | 5.2 | 0.7 | 0.7 | 10.2 | 12.0 | 15.1 | 11.8 | 14.8 |
| Debt - Long-Term - Total | 48.2 | 51.8 | 53.5 | 30.5 | 27.7 | 28.4 | 29.5 | 24.0 |
| Current Portion of Long-Term Debt excluding Capitalized Leases | 6.6 | 3.2 | 2.0 | 3.3 | 2.8 | 2.3 | 1.3 | 1.2 |
| Capitalized Lease Obligations - Long-Term | 0.1 | 0.2 | 0.2 | 0.2 | 0.3 | 0.3 | 0.4 | 0.8 |
| Long-Term Debt excluding Capitalized Leases | 48.0 | 51.6 | 53.3 | 30.2 | 27.5 | 28.1 | 29.1 | 23.3 |
| Other Non-Current Assets - Total | — | — | — | — | — | — | — | — |
| Debt - Non-Convertible - Long-Term | 48.0 | 51.6 | 53.3 | 30.2 | 27.5 | 28.1 | 29.1 | 23.3 |
| Dividends Payable | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 |
| Deferred Tax & Investment Tax Credits - Long-Term | 1.3 | 1.6 | 1.8 | 2.6 | 1.3 | 1.6 | 1.8 | 0.6 |
| Deferred Tax - Liability - Long-Term | 1.3 | 1.6 | 1.8 | 2.6 | 1.3 | 1.6 | 1.8 | 0.6 |
| Payables & Accrued Expenses | 20.2 | 26.3 | 23.4 | 20.5 | 22.4 | 22.0 | 17.4 | 21.2 |
| Trade Account Payables - Total | 20.2 | 26.3 | 13.7 | 20.5 | 22.4 | 22.0 | 8.4 | 21.1 |
| Accrued Expenses | — | — | 9.7 | 0.0 | 0.0 | 0.0 | 8.9 | 0.1 |
| Total Liabilities | 92.5 | 92.8 | 93.2 | 75.8 | 76.2 | 77.7 | 72.5 | 71.0 |
| Shareholders' Equity - Attributable to Parent Shareholders - Total | 25.7 | 24.5 | 24.2 | 24.7 | 25.0 | 27.4 | 28.3 | 26.2 |
| Total Non-Current Assets | 62.4 | 62.8 | 62.1 | 62.6 | 63.1 | 63.9 | 61.9 | 59.8 |
| Common Equity Attributable to Parent Shareholders | 22.7 | 21.5 | 21.2 | 21.7 | 22.0 | 24.4 | 25.3 | 23.2 |
| Common Equity - Contributed | 13.0 | 13.0 | 13.0 | 13.0 | 13.0 | 13.0 | 13.0 | 13.0 |
| Common Stock - Issued & Paid | 9.1 | 9.1 | 9.1 | 9.1 | 9.1 | 9.1 | 9.1 | 9.1 |
| Equity - Non-Contributed - Reserves & Retained Earnings | 9.7 | 8.5 | 8.2 | 8.7 | 9.0 | 11.5 | 12.4 | 10.3 |
| Retained Earnings - Total | 9.1 | 7.8 | 7.4 | 7.9 | 8.1 | 10.5 | 11.4 | 9.2 |
| Trade Accounts Payable & Accruals - Short-Term | 20.2 | 26.3 | 23.4 | 20.5 | 22.4 | 22.0 | 17.4 | 21.2 |
| Trade Accounts & Trade Notes Payable - Short-Term | 20.2 | 26.3 | 13.7 | 20.5 | 22.4 | 22.0 | 8.4 | 21.1 |
| Accrued Expenses - Short-Term | — | — | 9.7 | 0.0 | 0.0 | 0.0 | 8.9 | 0.1 |
| Other Reserves/Equity - Total | 0.7 | 0.7 | 0.8 | 0.8 | 0.9 | 0.9 | 1.0 | 1.0 |
| Income Taxes - Payable - Short-Term | — | — | — | — | — | — | 0.0 | 0.0 |
| Dividends/Distributions Payable | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 |
| Other Current Liabilities - Total | 9.4 | 8.9 | 11.3 | 8.2 | 8.9 | 7.2 | 9.5 | 8.0 |
| Common Equity - Total | 22.7 | 21.5 | 21.2 | 21.7 | 22.0 | 24.4 | 25.3 | 23.2 |
| Deferred Income - Short-Term | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 |
| Security Deposits | — | — | 0.0 | — | — | — | 0.0 | — |
| Common Stock - Additional Paid in Capital including Option Reserve | 3.9 | 3.9 | 3.9 | 3.9 | 3.9 | 3.9 | 3.9 | 3.9 |
| Customer Advances - Short-Term | — | — | 3.3 | — | — | — | 2.1 | — |
| Total Shareholders' Equity - including Minority Interest & Hybrid Debt | 25.7 | 24.5 | 24.2 | 24.7 | 25.0 | 27.4 | 28.3 | 26.2 |
| Total Liabilities & Equity | 118.2 | 117.3 | 117.3 | 100.5 | 101.1 | 105.1 | 100.9 | 97.2 |
| Provisions - Short-Term | 8.2 | 8.3 | 7.1 | 7.4 | 7.5 | 6.1 | 6.1 | 6.1 |
| Other Current Liabilities | 0.9 | 0.4 | 0.7 | 0.5 | 1.2 | 0.9 | 1.1 | 1.6 |
| Total Current Liabilities | 41.7 | 39.5 | 37.9 | 42.8 | 47.1 | 47.7 | 41.2 | 46.4 |
| Other Non-Current Liabilities - Total | 1.4 | — | — | — | — | — | — | — |
| Provisions - Long-Term | — | — | — | — | — | — | — | — |
| Provisions - Other - Long-Term | — | — | — | — | — | — | — | — |
| Other Non-Current Liabilities | 1.4 | — | — | — | — | — | — | — |
| Total Non-Current Liabilities | 50.8 | 53.3 | 55.3 | 33.0 | 29.1 | 30.0 | 31.3 | 24.7 |
| Preferred Shareholders Equity | 3.0 | 3.0 | 3.0 | 3.0 | 3.0 | 3.0 | 3.0 | 3.0 |
| Preferred Stock - Non-Redeemable | 3.0 | 3.0 | 3.0 | 3.0 | 3.0 | 3.0 | 3.0 | 3.0 |
| Preferred Stock - Convertible - Non-Redeemable | 3.0 | 3.0 | 3.0 | 3.0 | 3.0 | 3.0 | 3.0 | 3.0 |
| Common Shares - Issued - Total mn | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 |
| Common Shares - Outstanding - Total mn | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 |
| Common Shares - Treasury - Total mn | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Common Shares - Authorized - Issue Specific mn | — | — | 1,250.0 | — | — | — | 1,250.0 | — |
| Common Shares - Issued - Issue Specific mn | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 |
| Common Shares - Outstanding - Issue Specific mn | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 | 908.9 |
| Common Shares - Treasury - Issue Specific mn | 0.0 | 0.0 | 0.0 | 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× | 1.00× | 1.00× | 1.00× |
| Right of Use Tangible Assets - Total - Net - Supplemental | 0.1 | 0.1 | 0.2 | 0.3 | 0.5 | 0.6 | 0.7 | 0.9 |
| Right of Use Tangible Assets - Capital/Finance Lease - Net - Supplemental | 0.1 | 0.1 | 0.2 | 0.3 | 0.5 | 0.6 | 0.7 | 0.9 |
| Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Net - Supplemental | 61.8 | 62.2 | 61.4 | 61.7 | 62.1 | 62.8 | 60.7 | 58.3 |
| Finance and Operating Lease Liabilities - Total - Supplemental | 0.3 | 0.3 | 0.4 | 0.7 | 0.9 | 1.1 | 1.3 | 1.6 |
| Debt including Finance and Operating Lease Liabilities - Supplemental | 60.0 | 55.7 | 56.4 | 44.4 | 43.2 | 46.6 | 43.5 | 40.9 |
| Net Debt | 40.4 | 34.6 | 30.4 | 37.4 | 38.5 | 42.2 | 38.4 | 36.3 |
| Preferred Shares - Issued - Issue Specific mn | — | — | 300.0 | — | — | — | 300.0 | — |
| Preferred Shares - Outstanding - Issue Specific mn | — | — | 300.0 | — | — | — | 300.0 | — |
| Preferred Shares - Treasury - Issue Specific mn | — | — | 0.0 | — | — | — | 0.0 | — |
| Asset Accruals | 114.5 | 112.4 | 112.8 | 93.8 | 96.7 | 101.0 | 97.3 | 94.2 |
| Cash & Cash Equivalents - Total | 3.7 | 4.9 | 4.5 | 6.7 | 4.4 | 4.1 | 3.5 | 3.0 |
| Cash & Short Term Investments - Total | 19.7 | 21.1 | 26.0 | 7.0 | 4.7 | 4.4 | 5.1 | 4.5 |
| Debt - including Preferred Equity & Minority Interest - Total | 63.0 | 58.7 | 59.4 | 47.4 | 46.2 | 49.6 | 46.5 | 43.9 |
| Investments - Permanent | — | — | — | — | — | — | — | — |
| Net Book Capital | 66.0 | 59.1 | 54.5 | 62.1 | 63.4 | 69.6 | 66.8 | 62.6 |
| Net Operating Assets | 66.0 | 59.1 | 54.5 | 62.1 | 63.4 | 69.6 | 66.8 | 62.6 |
| Provisions - Total | 9.5 | 9.9 | 8.9 | 10.0 | 8.9 | 7.7 | 7.9 | 6.8 |
| Shareholders Equity - Common | 22.7 | 21.5 | 21.2 | 21.7 | 22.0 | 24.4 | 25.3 | 23.2 |
| Tangible Total Equity | 25.3 | 24.0 | 23.7 | 24.2 | 24.4 | 26.9 | 27.8 | 25.7 |
| Tangible Book Value | 22.3 | 21.0 | 20.7 | 21.2 | 21.4 | 23.9 | 24.8 | 22.7 |
| Total Book Capital | 82.7 | 77.2 | 77.5 | 66.1 | 65.1 | 71.0 | 68.9 | 64.1 |
| Total Capital | 85.7 | 80.2 | 80.5 | 69.1 | 68.1 | 74.0 | 71.9 | 67.1 |
| Total Long Term Capital | 76.5 | 77.8 | 79.4 | 57.7 | 54.0 | 57.4 | 59.7 | 50.9 |
| Unearned Revenue - Total | 0.2 | 0.2 | 3.5 | 0.2 | 0.2 | 0.2 | 2.3 | 0.2 |
| Book Value excluding Other Equity | 22.0 | 20.8 | 20.4 | 20.8 | 21.1 | 23.5 | 24.3 | 22.2 |
| Income Taxes - Payable - Long-Term & Short-Term | — | — | — | — | — | — | 0.0 | 0.0 |
| Revolving Line of Credit - Outstanding | 14.4 | 15.6 | 14.3 | 12.2 | 12.7 | 11.7 | 16.0 | 14.3 |
| Revolving Line of Credit - Total Principal Amount | 38.9 | 41.2 | 40.7 | 46.3 | 46.3 | 42.3 | 46.3 | 35.9 |
| Accruals - Short-Term | 10.4 | 10.2 | 12.8 | (11.5) | (13.5) | (10.6) | (5.8) | (11.9) |
| Cash & Short Term Investments - Net of Debt | (40.4) | (34.6) | (30.4) | (37.4) | (38.5) | (42.2) | (38.4) | (36.3) |
| Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments | 6.7 | 3.3 | 2.2 | 3.7 | 3.5 | 3.1 | 2.2 | 2.1 |
| Total Fixed Assets - Net | 62.3 | 62.8 | 62.1 | 62.5 | 63.0 | 63.9 | 61.9 | 59.8 |
| Working Capital | 14.1 | 15.0 | 17.3 | (4.8) | (9.0) | (6.5) | (2.3) | (8.9) |
| Interest Bearing Liabilities - Total | 60.0 | 55.7 | 56.4 | 44.4 | 43.2 | 46.6 | 43.5 | 40.9 |
| Working Capital - Non-Cash | (5.6) | (6.1) | (8.7) | (11.8) | (13.7) | (10.9) | (7.4) | (13.4) |
| Working Capital excluding Other Current Assets & Liabilities | 23.5 | 23.9 | 28.6 | 3.3 | (0.1) | 0.8 | 7.3 | (0.9) |
| Net Debt Including Preferred Equity & Minority Interest | 43.4 | 37.6 | 33.4 | 40.4 | 41.5 | 45.2 | 41.4 | 39.3 |
| Other Short-Term & Long-Term Assets - Total | — | — | — | — | — | — | — | — |
| Other Short-Term & Long-Term Liabilities - Total | 10.7 | 8.9 | 11.3 | 8.2 | 8.9 | 7.2 | 9.5 | 8.0 |
| Total Current Assets excluding Total Inventories | 35.6 | 36.1 | 39.1 | 23.9 | 22.9 | 20.3 | 19.6 | 15.4 |
| Tangible Book Value excluding Other Equity | 21.6 | 20.3 | 19.9 | 20.4 | 20.6 | 23.0 | 23.8 | 21.7 |
| Total Debt Excluding Islamic | 60.0 | 55.7 | 56.4 | 44.4 | 43.2 | 46.6 | 43.5 | 40.9 |
| Trade Accounts & Trade Notes Receivable - Net - Total | 1.7 | 1.9 | 1.7 | 2.0 | 1.8 | 1.5 | 1.3 | 1.4 |
| Provision for Doubtful Accounts & Notes Receivable - Total | — | — | — | — | — | — | — | 0.1 |
| Current Liabilities excluding Current Debt - Total | 29.9 | 35.5 | 35.0 | 28.9 | 31.7 | 29.5 | 27.2 | 29.5 |
| Cash in Hand & with Banks - Total | 3.7 | 4.9 | 4.5 | 6.7 | 4.4 | 4.1 | 3.5 | 3.0 |
| Current Assets excluding Cash & Short Term Investments - Total | 36.1 | 33.4 | 29.2 | 31.0 | 33.3 | 36.8 | 33.8 | 32.9 |
| Cash, Short Term Investments & Accounts Receivable - Total | 21.4 | 23.0 | 27.7 | 8.9 | 6.6 | 5.9 | 6.4 | 6.0 |
Every line the company reported, in the original order and wording, without regrouping or signs changed.