Engro Powergen Qadirpur Limited (EPQL) quarterly balance sheet

At the end of Q2 FY2026 (Apr – Jun 2026) Engro Powergen Qadirpur Limited had total assets of Rs 15.0 bn, down 3.8% on Q2 FY2025. Current assets of Rs 5.5 bn covered current liabilities of Rs 3.5 bn 1.59 times. Total debt was Rs 1.6 bn, net debt Rs 1.0 bn. Shareholders' equity was Rs 11.6 bn (Rs 35.74 per share), 77.0% of total assets.

EPQL balance sheet (quarterly) (Rs bn)
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	Q2 FY2024 Apr – Jun 2024	Q1 FY2024 Jan – Mar 2024	Q4 FY2023 Oct – Dec 2023	Q3 FY2023 Jul – Sep 2023	Q2 FY2023 Apr – Jun 2023	Q1 FY2023 Jan – Mar 2023	Q4 FY2022 Oct – Dec 2022	Q3 FY2022 Jul – Sep 2022	Q2 FY2022 Apr – Jun 2022	Q1 FY2022 Jan – Mar 2022	Q4 FY2021 Oct – Dec 2021	Q3 FY2021 Jul – Sep 2021
Assets
Cash & short-term investments	0.6	0.6	0.8	0.7	1.5	7.5	0.0	1.1	0.6	0.1	0.3	0.1	1.1	0.6	0.5	0.2	5.0	0.1	0.1	0.1
Trade receivables	3.3	4.0	3.5	2.9	2.2	2.8	9.3	9.0	9.0	9.5	8.8	9.6	10.6	11.2	9.8	8.5	6.8	9.8	11.8	11.1
Inventories	1.0	1.0	1.0	0.9	0.9	1.0	1.0	1.0	1.0	1.0	0.9	1.0	0.8	0.9	0.8	0.7	0.6	0.5	0.5	0.7
Total current assets	5.5	6.4	5.9	5.3	5.5	12.2	11.0	13.7	12.6	12.8	12.3	12.9	14.5	14.6	12.8	11.6	14.3	12.7	15.4	15.0
Property, plant & equipment	9.4	9.5	9.8	9.7	10.0	10.0	10.2	10.3	10.3	10.4	10.6	10.8	10.8	10.9	11.1	11.3	11.5	11.7	11.8	12.1
Intangible assets	0.1	0.1	0.1	0.1	0.1	0.1	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.1
Other non-current assets	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Total non-current assets	9.5	9.7	9.9	9.9	10.1	10.2	10.4	10.5	10.5	10.6	10.8	11.0	11.0	11.2	11.3	11.5	11.7	12.0	12.1	12.2
Total assets	15.0	16.1	15.8	15.1	15.6	22.3	21.4	24.2	23.1	23.4	23.1	23.9	25.5	25.8	24.2	23.1	26.0	24.7	27.4	27.2
Liabilities
Trade payables	1.7	2.0	1.9	1.5	1.5	1.7	3.1	4.3	4.5	4.8	4.5	4.4	6.0	5.9	4.8	5.2	5.5	4.7	6.4	6.7
Short-term borrowings & current portion of debt	1.6	2.6	2.1	1.7	1.8	5.9	4.0	4.0	2.7	3.8	3.9	4.1	4.8	6.1	6.0	3.8	5.6	5.5	4.8	4.5
Total current liabilities	3.5	4.7	4.1	3.3	3.4	7.8	7.3	8.5	7.5	8.8	8.6	8.8	11.2	12.3	11.1	9.1	11.4	10.3	11.3	11.2
Total non-current liabilities	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	0.0	0.0
Total liabilities	3.5	4.7	4.1	3.3	3.4	7.8	7.3	8.5	7.5	8.8	8.6	8.8	11.2	12.3	11.1	9.1	11.4	10.3	11.3	11.2
Equity
Share capital	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2
Reserves & retained earnings	8.3	8.1	8.3	8.5	8.9	11.3	10.9	12.4	12.3	11.3	11.2	11.7	11.0	10.2	9.8	10.7	11.3	11.1	12.9	12.7
Equity attributable to shareholders	11.6	11.4	11.6	11.8	12.2	14.6	14.2	15.7	15.6	14.6	14.5	15.1	14.3	13.5	13.1	14.0	14.6	14.4	16.2	16.0
Non-controlling interest	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Total equity	11.6	11.4	11.6	11.8	12.2	14.6	14.2	15.7	15.6	14.6	14.5	15.1	14.3	13.5	13.1	14.0	14.6	14.4	16.2	16.0
Total liabilities & equity	15.0	16.1	15.8	15.1	15.6	22.3	21.4	24.2	23.1	23.4	23.1	23.9	25.5	25.8	24.2	23.1	26.0	24.7	27.4	27.2
Key figures
Total debt	1.6	2.6	2.1	1.7	1.8	5.9	4.0	4.0	2.7	3.8	3.9	4.1	4.8	6.1	6.0	3.8	5.6	5.5	4.8	4.5
Net debt / (net cash)	1.0	2.0	1.3	1.0	0.3	(1.7)	4.0	2.9	2.1	3.7	3.5	4.0	3.7	5.5	5.5	3.6	0.6	5.4	4.7	4.4
Shares outstanding mn	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8
Common equity	11.6	11.4	11.6	11.8	12.2	14.6	14.2	15.7	15.6	14.6	14.5	15.1	14.3	13.5	13.1	14.0	14.6	14.4	16.2	16.0
Book value per share (Rs) Rs	35.74	35.14	35.92	36.47	37.76	45.03	43.84	48.61	48.20	45.03	44.73	46.51	44.24	41.83	40.47	43.21	45.21	44.43	49.96	49.56

EPQL balance sheet — year-on-year change (Rs mn)
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	Q2 FY2024 Apr – Jun 2024	Q1 FY2024 Jan – Mar 2024	Q4 FY2023 Oct – Dec 2023	Q3 FY2023 Jul – Sep 2023	Q2 FY2023 Apr – Jun 2023	Q1 FY2023 Jan – Mar 2023	Q4 FY2022 Oct – Dec 2022	Q3 FY2022 Jul – Sep 2022	Q2 FY2022 Apr – Jun 2022	Q1 FY2022 Jan – Mar 2022	Q4 FY2021 Oct – Dec 2021	Q3 FY2021 Jul – Sep 2021
Assets
Cash & short-term investments	-57.8%	-91.9%	+2,739.8%	-30.6%	+144.8%	+10,161.0%	-91.1%	+907.4%	-44.6%	-88.2%	-39.6%	-38.0%	-78.5%	+362.4%	+466.3%	+168.1%	+6,066.6%	+93.4%	+50.1%	-71.9%
Trade receivables	+49.7%	+42.3%	-62.2%	-67.4%	-75.5%	-70.3%	+6.0%	-6.0%	-15.0%	-14.7%	-10.5%	+12.7%	+55.8%	+14.3%	-17.2%	-23.1%	-30.4%	+11.1%	+68.2%	+25.2%
Inventories	+4.8%	+1.9%	+1.7%	-4.0%	-1.9%	-2.9%	+1.8%	+2.5%	+14.3%	+17.4%	+11.7%	+36.7%	+35.9%	+61.9%	+55.1%	-2.3%	-26.1%	-37.4%	-36.2%	-16.7%
Total current assets	-0.4%	-47.5%	-46.9%	-61.7%	-56.4%	-4.8%	-10.1%	+6.0%	-12.8%	-12.8%	-4.4%	+11.7%	+1.5%	+15.4%	-16.6%	-22.8%	-0.3%	-5.2%	+20.8%	+1.4%
Property, plant & equipment	-5.3%	-4.8%	-4.8%	-5.5%	-3.1%	-3.8%	-3.4%	-4.1%	-5.0%	-4.7%	-4.5%	-4.9%	-5.9%	-6.7%	-5.9%	-6.9%	-6.7%	-6.1%	-6.9%	-5.3%
Intangible assets	-21.3%	-20.2%	-19.4%	-18.1%	-17.3%	-16.5%	-15.6%	-12.7%	-12.0%	-11.3%	-10.6%	-12.9%	-12.6%	-8.9%	-8.7%	+280.7%	+282.3%	+273.3%	+273.4%	-10.8%
Other non-current assets	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
Total non-current assets	-5.6%	-5.1%	-5.0%	-5.7%	-3.3%	-4.0%	-3.7%	-4.4%	-5.2%	-4.9%	-4.6%	-5.0%	-6.0%	-6.8%	-6.0%	-5.6%	-5.4%	-4.8%	-5.6%	-5.3%
Total assets	-3.8%	-28.2%	-26.5%	-37.4%	-32.3%	-4.5%	-7.1%	+1.3%	-9.5%	-9.4%	-4.5%	+3.4%	-1.9%	+4.6%	-12.0%	-15.1%	-2.7%	-5.0%	+7.6%	-1.8%
Liabilities
Trade payables	+15.9%	+15.1%	-38.3%	-64.2%	-67.1%	-64.1%	-30.5%	-2.5%	-24.9%	-18.0%	-7.2%	-14.5%	+8.8%	+26.1%	-25.0%	-22.0%	-15.1%	-26.7%	+23.9%	-24.3%
Short-term borrowings & current portion of debt	-8.6%	-55.9%	-46.6%	-56.8%	-34.0%	+55.3%	+3.2%	-3.2%	-43.6%	-38.0%	-35.8%	+8.8%	-14.4%	+10.6%	+26.6%	-15.2%	+41.0%	+87.3%	+31.3%	+37.4%
Total current liabilities	+2.0%	-39.8%	-43.2%	-60.6%	-54.6%	-11.8%	-15.6%	-4.2%	-33.1%	-28.2%	-22.3%	-3.1%	-1.6%	+19.3%	-1.9%	-18.4%	+7.3%	+3.2%	+26.8%	-7.8%
Total non-current liabilities	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	-100.0%	—
Total liabilities	+2.0%	-39.8%	-43.2%	-60.6%	-54.6%	-11.8%	-15.6%	-4.2%	-33.1%	-28.2%	-22.3%	-3.1%	-1.6%	+19.3%	-1.9%	-18.4%	+5.8%	-2.1%	+14.1%	-7.8%
Equity
Share capital	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
Reserves & retained earnings	-7.3%	-28.4%	-23.6%	-31.6%	-27.5%	-0.0%	-2.6%	+5.8%	+11.6%	+10.2%	+14.1%	+10.0%	-2.8%	-7.6%	-23.9%	-16.1%	-10.5%	-8.9%	+4.4%	+3.7%
Equity attributable to shareholders	-5.3%	-22.0%	-18.1%	-25.0%	-21.7%	-0.0%	-2.0%	+4.5%	+8.9%	+7.7%	+10.5%	+7.6%	-2.1%	-5.9%	-19.0%	-12.8%	-8.4%	-7.0%	+3.5%	+2.9%
Non-controlling interest	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total equity	-5.3%	-22.0%	-18.1%	-25.0%	-21.7%	-0.0%	-2.0%	+4.5%	+8.9%	+7.7%	+10.5%	+7.6%	-2.1%	-5.9%	-19.0%	-12.8%	-8.4%	-7.0%	+3.5%	+2.9%
Total liabilities & equity	-3.8%	-28.2%	-26.5%	-37.4%	-32.3%	-4.5%	-7.1%	+1.3%	-9.5%	-9.4%	-4.5%	+3.4%	-1.9%	+4.6%	-12.0%	-15.1%	-2.7%	-5.0%	+7.6%	-1.8%
Key figures
Total debt	-8.6%	-55.9%	-46.6%	-56.8%	-34.0%	+55.3%	+3.2%	-3.2%	-43.6%	-38.0%	-35.8%	+8.8%	-14.4%	+10.6%	+26.6%	-15.2%	+41.0%	+87.3%	+31.3%	+37.4%
Net debt / (net cash)	+206.3%	—	-66.6%	-66.4%	-84.3%	-144.7%	+11.7%	-27.3%	-43.3%	-32.3%	-35.4%	+11.0%	+519.6%	+1.8%	+17.7%	-17.9%	-84.6%	+87.1%	+31.0%	+45.6%
Shares outstanding	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Common equity	-5.3%	-22.0%	-18.1%	-25.0%	-21.7%	-0.0%	-2.0%	+4.5%	+8.9%	+7.7%	+10.5%	+7.6%	-2.1%	-5.9%	-19.0%	-12.8%	-8.4%	-7.0%	+3.5%	+2.9%
Book value per share (Rs)	-5.3%	-22.0%	-18.1%	-25.0%	-21.7%	-0.0%	-2.0%	+4.5%	+8.9%	+7.7%	+10.5%	+7.6%	-2.1%	-5.9%	-19.0%	-12.8%	-8.4%	-7.0%	+3.5%	+2.9%

Change against the same quarter a year earlier; shown when the earlier figure is positive.

EPQL balance sheet — common size (Rs mn)
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	Q2 FY2024 Apr – Jun 2024	Q1 FY2024 Jan – Mar 2024	Q4 FY2023 Oct – Dec 2023	Q3 FY2023 Jul – Sep 2023	Q2 FY2023 Apr – Jun 2023	Q1 FY2023 Jan – Mar 2023	Q4 FY2022 Oct – Dec 2022	Q3 FY2022 Jul – Sep 2022	Q2 FY2022 Apr – Jun 2022	Q1 FY2022 Jan – Mar 2022	Q4 FY2021 Oct – Dec 2021	Q3 FY2021 Jul – Sep 2021
Assets
Cash & short-term investments	4.1%	3.8%	5.1%	4.9%	9.4%	33.7%	0.1%	4.4%	2.6%	0.3%	1.4%	0.4%	4.2%	2.4%	2.2%	0.7%	19.4%	0.5%	0.3%	0.2%
Trade receivables	22.0%	25.0%	22.3%	19.4%	14.1%	12.6%	43.3%	37.2%	39.0%	40.7%	38.0%	40.1%	41.5%	43.3%	40.6%	36.8%	26.1%	39.6%	43.2%	40.6%
Inventories	6.6%	6.3%	6.2%	6.2%	6.1%	4.4%	4.5%	4.0%	4.2%	4.3%	4.1%	4.0%	3.3%	3.3%	3.5%	3.0%	2.4%	2.2%	2.0%	2.6%
Total current assets	36.5%	39.7%	37.2%	34.7%	35.3%	54.4%	51.5%	56.7%	54.7%	54.6%	53.2%	54.1%	56.8%	56.7%	53.1%	50.1%	54.9%	51.5%	56.1%	55.1%
Property, plant & equipment	62.7%	59.5%	61.9%	64.3%	63.8%	44.9%	47.8%	42.6%	44.5%	44.6%	46.0%	45.0%	42.4%	42.4%	46.0%	48.9%	44.2%	47.6%	43.1%	44.6%
Intangible assets	0.7%	0.7%	0.8%	0.9%	0.9%	0.7%	0.7%	0.7%	0.7%	0.8%	0.8%	0.8%	0.8%	0.8%	0.9%	0.9%	0.8%	0.9%	0.8%	0.2%
Other non-current assets	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
Total non-current assets	63.5%	60.3%	62.8%	65.3%	64.7%	45.6%	48.5%	43.3%	45.3%	45.4%	46.8%	45.9%	43.2%	43.3%	46.9%	49.9%	45.1%	48.5%	43.9%	44.9%
Total assets	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%
Liabilities
Trade payables	11.5%	12.5%	12.2%	10.2%	9.5%	7.8%	14.5%	17.9%	19.6%	20.7%	19.4%	18.6%	23.6%	22.8%	20.0%	22.4%	21.3%	18.9%	23.4%	24.4%
Short-term borrowings & current portion of debt	10.9%	16.1%	13.5%	11.4%	11.5%	26.3%	18.6%	16.5%	11.8%	16.2%	16.7%	17.2%	18.9%	23.7%	24.9%	16.4%	21.7%	22.4%	17.3%	16.4%
Total current liabilities	23.0%	29.1%	26.2%	22.0%	21.7%	34.7%	33.8%	35.0%	32.4%	37.6%	37.2%	37.0%	43.8%	47.5%	45.8%	39.5%	43.7%	41.7%	41.1%	41.1%
Total non-current liabilities	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	0.0%	0.0%
Total liabilities	23.0%	29.1%	26.2%	22.0%	21.7%	34.7%	33.8%	35.0%	32.4%	37.6%	37.2%	37.0%	43.8%	47.5%	45.8%	39.5%	43.7%	41.7%	41.1%	41.1%
Equity
Share capital	21.5%	20.2%	20.6%	21.4%	20.7%	14.5%	15.1%	13.4%	14.0%	13.8%	14.0%	13.5%	12.7%	12.5%	13.4%	14.0%	12.5%	13.1%	11.8%	11.9%
Reserves & retained earnings	54.9%	50.2%	52.8%	56.0%	57.0%	50.4%	50.7%	51.3%	53.3%	48.2%	48.4%	49.1%	43.2%	39.6%	40.5%	46.2%	43.6%	44.9%	46.9%	46.7%
Equity attributable to shareholders	77.0%	70.9%	73.8%	78.0%	78.3%	65.3%	66.2%	65.0%	67.6%	62.4%	62.8%	63.0%	56.2%	52.5%	54.2%	60.5%	56.3%	58.3%	58.9%	58.9%
Non-controlling interest	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
Total equity	77.0%	70.9%	73.8%	78.0%	78.3%	65.3%	66.2%	65.0%	67.6%	62.4%	62.8%	63.0%	56.2%	52.5%	54.2%	60.5%	56.3%	58.3%	58.9%	58.9%
Total liabilities & equity	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%
Key figures
Total debt	10.9%	16.1%	13.5%	11.4%	11.5%	26.3%	18.6%	16.5%	11.8%	16.2%	16.7%	17.2%	18.9%	23.7%	24.9%	16.4%	21.7%	22.4%	17.3%	16.4%
Net debt / (net cash)	6.8%	12.3%	8.4%	6.5%	2.1%	(7.4%)	18.5%	12.1%	9.2%	15.9%	15.4%	16.8%	14.7%	21.2%	22.7%	15.6%	2.3%	21.8%	17.0%	16.2%
Common equity	77.0%	70.9%	73.8%	78.0%	78.3%	65.3%	66.2%	65.0%	67.6%	62.4%	62.8%	63.0%	56.2%	52.5%	54.2%	60.5%	56.3%	58.3%	58.9%	58.9%

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. Updated 16 Oct 2026.

All reported line items 97

EPQL balance sheet — all reported line items (Rs bn)
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	Q2 FY2024 Apr – Jun 2024	Q1 FY2024 Jan – Mar 2024	Q4 FY2023 Oct – Dec 2023	Q3 FY2023 Jul – Sep 2023	Q2 FY2023 Apr – Jun 2023	Q1 FY2023 Jan – Mar 2023	Q4 FY2022 Oct – Dec 2022	Q3 FY2022 Jul – Sep 2022	Q2 FY2022 Apr – Jun 2022	Q1 FY2022 Jan – Mar 2022	Q4 FY2021 Oct – Dec 2021	Q3 FY2021 Jul – Sep 2021
Cash & Cash Equivalents	0.1	0.0	0.3	0.2	0.2	7.5	0.0	1.0	0.5	0.0	0.0	0.0	1.0	0.6	0.1	0.1	1.7	0.1	0.0	0.0
Cash & Short Term Investments	0.6	0.6	0.8	0.7	1.5	7.5	0.0	1.1	0.6	0.1	0.3	0.1	1.1	0.6	0.5	0.2	5.0	0.1	0.1	0.1
Short-Term Investments - Total	0.6	0.6	0.6	0.5	1.3	0.1	0.0	0.1	0.1	0.1	0.3	0.1	0.1	0.1	0.5	0.1	3.3	0.1	0.1	0.1
Loans & Receivables - Net - Short-Term	3.9	4.8	4.1	3.6	3.1	3.6	10.0	11.7	11.1	11.7	11.0	11.9	12.5	13.2	11.5	10.7	8.6	12.0	14.7	14.2
Loans & Receivables - Total	3.9	4.8	4.1	3.6	3.1	3.6	10.1	11.7	11.1	11.7	11.0	11.9	12.6	13.2	11.5	10.7	8.6	12.0	14.8	14.3
Trade Accounts & Trade Notes Receivable - Net	3.3	4.0	3.5	2.9	2.2	2.8	9.3	9.0	9.0	9.5	8.8	9.6	10.6	11.2	9.8	8.5	6.8	9.8	11.8	11.1
Loans - Short-Term	0.1	0.2	0.2	0.3	0.1	0.1	0.1	0.6	0.1	0.1	0.2	0.2	0.0	0.1	0.1	0.3	0.1	0.1	0.1	0.2
Income Tax - Receivables - Short-Term	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Receivables - Other - Total	0.4	0.5	0.4	0.4	0.8	0.7	0.6	2.0	1.9	2.0	2.1	2.1	1.9	1.9	1.5	1.9	1.7	2.1	2.8	3.0
Inventories - Total	1.0	1.0	1.0	0.9	0.9	1.0	1.0	1.0	1.0	1.0	0.9	1.0	0.8	0.9	0.8	0.7	0.6	0.5	0.5	0.7
Investments - Total	0.6	0.6	0.6	0.5	1.3	0.1	0.0	0.1	0.1	0.1	0.3	0.1	0.1	0.1	0.5	0.1	3.3	0.1	0.1	0.1
Property, Plant & Equipment - Net - Total	9.4	9.5	9.8	9.7	10.0	10.0	10.2	10.3	10.3	10.4	10.6	10.8	10.8	10.9	11.1	11.3	11.5	11.7	11.8	12.1
Other Assets - Total	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Intangible Assets - Total - Net	0.1	0.1	0.1	0.1	0.1	0.1	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.1
Total Current Assets	5.5	6.4	5.9	5.3	5.5	12.2	11.0	13.7	12.6	12.8	12.3	12.9	14.5	14.6	12.8	11.6	14.3	12.7	15.4	15.0
Intangible Assets - excluding Goodwill - Net - Total	0.1	0.1	0.1	0.1	0.1	0.1	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.1
Receivables & Loans - Long-Term	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	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	0.0	0.0	0.0	0.0	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	9.4	9.5	9.8	9.7	—	10.0	10.2	10.3	10.3	10.4	10.6	10.8	10.8	10.9	11.1	11.3	11.5	11.7	11.8	12.1
Construction in Progress - Net	0.1	0.2	0.2	0.0	—	0.1	0.2	0.4	0.4	0.3	0.3	0.2	0.1	0.0	0.0	0.0	0.1	0.2	0.0	0.2
Property, Plant & Equipment - Other - Net	9.3	9.4	9.6	9.7	—	9.9	10.0	9.9	9.9	10.1	10.3	10.5	10.7	10.9	11.1	11.3	11.4	11.5	11.8	12.0
Total Assets	15.0	16.1	15.8	15.1	15.6	22.3	21.4	24.2	23.1	23.4	23.1	23.9	25.5	25.8	24.2	23.1	26.0	24.7	27.4	27.2
Debt - Total	1.6	2.6	2.1	1.7	1.8	5.9	4.0	4.0	2.7	3.8	3.9	4.1	4.8	6.1	6.0	3.8	5.6	5.5	4.8	4.5
Short-Term Debt & Current Portion of Long-Term Debt	1.6	2.6	2.1	1.7	1.8	5.9	4.0	4.0	2.7	3.8	3.9	4.1	4.8	6.1	6.0	3.8	5.6	5.5	4.8	4.5
Short-Term Debt & Notes Payable	1.6	2.6	2.1	1.7	1.8	5.9	4.0	4.0	2.7	3.8	3.9	4.1	4.8	6.1	6.0	3.8	5.6	5.5	4.8	4.5
Other Non-Current Assets - Total	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Payable	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Payables & Accrued Expenses	1.7	2.0	1.9	1.5	1.5	1.7	3.1	4.3	4.5	4.8	4.5	4.4	6.0	5.9	4.8	5.2	5.5	4.7	6.4	6.7
Trade Account Payables - Total	1.7	2.0	1.9	1.5	1.5	1.7	3.1	4.3	4.5	4.8	4.5	4.4	6.0	5.9	4.8	5.2	5.5	4.7	6.4	6.7
Other Non-Current Assets	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Accrued Expenses	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	0.0	0.0
Total Liabilities	3.5	4.7	4.1	3.3	3.4	7.8	7.3	8.5	7.5	8.8	8.6	8.8	11.2	12.3	11.1	9.1	11.4	10.3	11.3	11.2
Shareholders' Equity - Attributable to Parent Shareholders - Total	11.6	11.4	11.6	11.8	12.2	14.6	14.2	15.7	15.6	14.6	14.5	15.1	14.3	13.5	13.1	14.0	14.6	14.4	16.2	16.0
Total Non-Current Assets	9.5	9.7	9.9	9.9	10.1	10.2	10.4	10.5	10.5	10.6	10.8	11.0	11.0	11.2	11.3	11.5	11.7	12.0	12.1	12.2
Common Equity Attributable to Parent Shareholders	11.6	11.4	11.6	11.8	12.2	14.6	14.2	15.7	15.6	14.6	14.5	15.1	14.3	13.5	13.1	14.0	14.6	14.4	16.2	16.0
Common Equity - Contributed	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3
Common Stock - Issued & Paid	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2	3.2
Equity - Non-Contributed - Reserves & Retained Earnings	8.3	8.1	8.3	8.5	8.9	11.3	10.9	12.4	12.3	11.3	11.2	11.7	11.0	10.2	9.8	10.7	11.3	11.1	12.9	12.7
Retained Earnings - Total	8.3	8.1	8.3	8.5	8.9	11.3	10.9	12.4	12.3	11.3	11.2	11.7	11.0	10.2	9.8	10.7	11.3	11.1	12.8	12.7
Trade Accounts Payable & Accruals - Short-Term	1.7	2.0	1.9	1.5	1.5	1.7	3.1	4.3	4.5	4.8	4.5	4.4	6.0	5.9	4.8	5.2	5.5	4.7	6.4	6.7
Comprehensive Income - Accumulated - Total	—	—	—	—	—	—	—	—	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Trade Accounts & Trade Notes Payable - Short-Term	1.7	2.0	1.9	1.5	1.5	1.7	3.1	4.3	4.5	4.8	4.5	4.4	6.0	5.9	4.8	5.2	5.5	4.7	6.4	6.7
Hedging Reserves	—	—	—	—	—	—	—	—	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends/Distributions Payable	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Other Current Liabilities - Total	0.1	0.1	0.1	0.0	0.1	0.1	0.1	0.1	0.2	0.2	0.2	0.3	0.3	0.3	0.2	0.1	0.2	0.1	0.1	0.0
Common Equity - Total	11.6	11.4	11.6	11.8	12.2	14.6	14.2	15.7	15.6	14.6	14.5	15.1	14.3	13.5	13.1	14.0	14.6	14.4	16.2	16.0
Common Stock - Additional Paid in Capital including Option Reserve	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1
Total Shareholders' Equity - including Minority Interest & Hybrid Debt	11.6	11.4	11.6	11.8	12.2	14.6	14.2	15.7	15.6	14.6	14.5	15.1	14.3	13.5	13.1	14.0	14.6	14.4	16.2	16.0
Total Liabilities & Equity	15.0	16.1	15.8	15.1	15.6	22.3	21.4	24.2	23.1	23.4	23.1	23.9	25.5	25.8	24.2	23.1	26.0	24.7	27.4	27.2
Other Current Liabilities	0.1	0.1	0.1	0.0	0.1	0.1	0.1	0.1	0.2	0.2	0.2	0.3	0.3	0.3	0.2	0.1	0.2	0.1	0.1	0.0
Total Current Liabilities	3.5	4.7	4.1	3.3	3.4	7.8	7.3	8.5	7.5	8.8	8.6	8.8	11.2	12.3	11.1	9.1	11.4	10.3	11.3	11.2
Accounts Payable including Accrued Expenses - Long-Term	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	0.0	0.0
Accrued Expenses - Long-Term	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	0.0	0.0
Total Non-Current Liabilities	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	0.0	0.0
Common Shares - Issued - Total mn	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8
Common Shares - Outstanding - Total mn	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8
Common Shares - Treasury - Total mn	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Common Shares - Authorized - Issue Specific mn	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	330.0	330.0	330.0	330.0	323.8	323.8	330.0	330.0	330.0
Common Shares - Issued - Issue Specific mn	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8
Common Shares - Outstanding - Issue Specific mn	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8	323.8
Common Shares - Treasury - Issue Specific mn	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	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×	1.00×	1.00×	1.00×	1.00×	1.00×	1.00×	1.00×	1.00×	1.00×	1.00×	1.00×	1.00×
Debt including Finance and Operating Lease Liabilities - Supplemental	1.6	2.6	2.1	1.7	1.8	5.9	4.0	4.0	2.7	3.8	3.9	4.1	4.8	6.1	6.0	3.8	5.6	5.5	4.8	4.5
Net Debt	1.0	2.0	1.3	1.0	0.3	(1.7)	4.0	2.9	2.1	3.7	3.5	4.0	3.7	5.5	5.5	3.6	0.6	5.4	4.7	4.4
Asset Accruals	15.0	16.0	15.5	14.9	15.4	14.9	21.4	23.2	22.6	23.4	23.1	23.9	24.5	25.2	24.1	23.0	24.3	24.6	27.4	27.2
Cash & Cash Equivalents - Total	0.1	0.0	0.3	0.2	0.2	7.5	0.0	1.0	0.5	0.0	0.0	0.0	1.0	0.6	0.1	0.1	1.7	0.1	0.0	0.0
Cash & Short Term Investments - Total	0.6	0.6	0.8	0.7	1.5	7.5	0.0	1.1	0.6	0.1	0.3	0.1	1.1	0.6	0.5	0.2	5.0	0.1	0.1	0.1
Debt - including Preferred Equity & Minority Interest - Total	1.6	2.6	2.1	1.7	1.8	5.9	4.0	4.0	2.7	3.8	3.9	4.1	4.8	6.1	6.0	3.8	5.6	5.5	4.8	4.5
Net Book Capital	12.6	13.4	13.0	12.8	12.6	12.9	18.2	18.7	17.7	18.3	18.0	19.1	18.1	19.0	18.6	17.6	15.2	19.8	20.8	20.5
Net Operating Assets	12.6	13.4	13.0	12.8	12.6	12.9	18.2	18.7	17.7	18.3	18.0	19.1	18.1	19.0	18.6	17.6	15.2	19.8	20.8	20.5
Shareholders Equity - Common	11.6	11.4	11.6	11.8	12.2	14.6	14.2	15.7	15.6	14.6	14.5	15.1	14.3	13.5	13.1	14.0	14.6	14.4	16.2	16.0
Tangible Total Equity	11.5	11.3	11.5	11.7	12.1	14.4	14.0	15.6	15.4	14.4	14.3	14.9	14.1	13.3	12.9	13.8	14.4	14.2	16.0	16.0
Tangible Book Value	11.5	11.3	11.5	11.7	12.1	14.4	14.0	15.6	15.4	14.4	14.3	14.9	14.1	13.3	12.9	13.8	14.4	14.2	16.0	16.0
Total Book Capital	13.2	14.0	13.8	13.5	14.0	20.5	18.2	19.7	18.3	18.4	18.3	19.2	19.2	19.6	19.1	17.8	20.3	19.9	20.9	20.5
Total Capital	13.2	14.0	13.8	13.5	14.0	20.5	18.2	19.7	18.3	18.4	18.3	19.2	19.2	19.6	19.1	17.8	20.3	19.9	20.9	20.5
Total Long Term Capital	11.6	11.4	11.6	11.8	12.2	14.6	14.2	15.7	15.6	14.6	14.5	15.1	14.3	13.5	13.1	14.0	14.6	14.4	16.2	16.0
Book Value excluding Other Equity	11.6	11.4	11.6	11.8	12.2	14.6	14.2	15.7	15.6	14.6	14.5	15.1	14.3	13.5	13.1	14.0	—	—	—	—
Revolving Line of Credit - Outstanding	—	—	0.2	—	—	—	0.1	—	0.0	0.0	0.1	0.0	0.0	0.0	0.0	0.0	0.0	0.1	0.0	0.0
Contract Assets - Short-Term - Unbilled Revenue in Excess of Advance Consideration & Progress Billings	0.1	0.1	0.1	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Accruals - Short-Term	2.0	1.7	1.5	1.7	1.9	(3.1)	3.8	4.3	4.6	4.0	3.7	4.1	2.3	1.8	1.7	2.3	1.2	2.4	4.1	3.8
Cash & Short Term Investments - Net of Debt	(1.0)	(2.0)	(1.3)	(1.0)	(0.3)	1.7	(4.0)	(2.9)	(2.1)	(3.7)	(3.5)	(4.0)	(3.7)	(5.5)	(5.5)	(3.6)	(0.6)	(5.4)	(4.7)	(4.4)
Total Fixed Assets - Net	9.5	9.7	9.9	9.9	10.1	10.2	10.4	10.5	10.4	10.6	10.8	10.9	11.0	11.1	11.3	11.5	11.7	12.0	12.0	12.2
Working Capital	2.0	1.7	1.7	1.9	2.1	4.4	3.8	5.3	5.2	4.0	3.7	4.1	3.3	2.4	1.8	2.5	2.9	2.4	4.1	3.8
Interest Bearing Liabilities - Total	1.6	2.6	2.1	1.7	1.8	5.9	4.0	4.0	2.7	3.8	3.9	4.1	4.8	6.1	6.0	3.8	5.6	5.5	4.8	4.5
Working Capital - Non-Cash	1.4	1.1	0.9	1.2	0.7	(3.2)	3.8	4.2	4.6	3.9	3.4	4.0	2.2	1.8	1.2	2.3	(2.1)	2.3	4.0	3.8
Working Capital excluding Other Current Assets & Liabilities	2.1	1.8	1.8	2.0	2.2	4.5	3.9	5.4	5.4	4.1	3.9	4.4	3.6	2.6	2.0	2.6	3.1	2.5	4.2	3.9
Net Debt Including Preferred Equity & Minority Interest	1.0	2.0	1.3	1.0	0.3	(1.7)	4.0	2.9	2.1	3.7	3.5	4.0	3.7	5.5	5.5	3.6	0.6	5.4	4.7	4.4
Other Short-Term & Long-Term Assets - Total	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Other Short-Term & Long-Term Liabilities - Total	0.1	0.1	0.1	0.0	0.1	0.1	0.1	0.1	0.2	0.2	0.2	0.3	0.3	0.3	0.2	0.1	0.2	0.1	0.1	0.0
Total Current Assets excluding Total Inventories	4.5	5.4	4.9	4.3	4.6	11.2	10.1	12.7	11.7	11.8	11.3	12.0	13.6	13.8	12.0	10.9	13.6	12.2	14.8	14.3
Tangible Book Value excluding Other Equity	11.5	11.3	11.5	11.7	12.1	14.4	14.0	15.6	15.4	14.4	14.3	14.9	14.1	13.3	12.9	13.8	—	—	—	—
Total Debt Excluding Islamic	1.6	2.6	2.1	1.7	1.8	5.9	4.0	4.0	2.7	3.8	3.9	4.1	4.8	6.1	6.0	3.8	5.6	5.5	4.8	4.5
Trade Accounts & Trade Notes Receivable - Net - Total	3.3	4.0	3.5	2.9	2.2	2.8	9.3	9.0	9.0	9.5	8.8	9.6	10.6	11.2	9.8	8.5	6.8	9.8	11.8	11.1
Current Liabilities excluding Current Debt - Total	1.8	2.1	2.0	1.6	1.6	1.9	3.3	4.5	4.7	5.0	4.7	4.7	6.3	6.2	5.0	5.3	5.7	4.8	6.5	6.7
Cash in Hand & with Banks - Total	0.1	0.0	0.3	0.2	0.2	7.5	0.0	1.0	0.5	0.0	0.0	0.0	1.0	0.6	0.1	0.1	1.7	0.1	0.0	0.0
Current Assets excluding Cash & Short Term Investments - Total	4.9	5.8	5.1	4.5	4.0	4.6	11.0	12.7	12.0	12.7	11.9	12.8	13.4	14.0	12.3	11.4	9.2	12.6	15.3	15.0
Cash, Short Term Investments & Accounts Receivable - Total	3.9	4.6	4.3	3.7	3.7	10.4	9.3	10.1	9.6	9.6	9.1	9.7	11.7	11.8	10.3	8.7	11.8	9.9	11.9	11.1

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