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Glass & Ceramics

FRCL Frontier Ceramics Limited

Latest results: FY2026 · Jun 2026

Watch FRCL · free results alerts

Last close · 15 Oct 2026

Rs 86.31 -2.79%

Quarterly · Q1 FY2022 – Q4 FY2026

Frontier Ceramics Limited (FRCL) quarterly balance sheet

At the end of Q4 FY2026 (Apr – Jun 2026) Frontier Ceramics Limited had total assets of Rs 4.9 bn, up 13.9% on Q4 FY2025. Current assets of Rs 2.0 bn covered current liabilities of Rs 2.4 bn 0.84 times. Total debt was Rs 25.0 mn, leaving net cash of Rs 61.6 mn. Shareholders' equity was Rs 2.0 bn, 40.7% of total assets.

FRCL balance sheet (quarterly) (Rs mn)
Rs mn Q4 FY2026 Apr – Jun 2026 Q3 FY2026 Jan – Mar 2026 Q2 FY2026 Oct – Dec 2025 Q1 FY2026 Jul – Sep 2025 Q4 FY2025 Apr – Jun 2025 Q3 FY2025 Jan – Mar 2025 Q2 FY2025 Oct – Dec 2024 Q1 FY2025 Jul – Sep 2024
Assets
Cash & short-term investments 86.6 171.2 128.1 89.8 64.7 119.6 148.1 37.5
Trade receivables 1,116.9 1,014.3 834.8 504.1 258.3 21.5 22.8 21.4
Inventories 669.1 749.6 663.8 710.9 794.9 759.8 886.6 800.9
Other current assets 0.0 — — — — (0.0) — (0.0)
Total current assets 2,046.2 2,100.7 1,808.9 1,507.2 1,300.7 1,177.0 1,328.1 1,146.0
Property, plant & equipment 2,283.4 2,288.1 2,335.8 2,383.4 2,431.0 2,484.5 2,538.0 2,591.5
Long-term investments 6.4 6.4 6.4 6.4 6.4 6.4 6.4 6.4
Other non-current assets 0.0 — — — — — — (0.0)
Total non-current assets 2,840.7 2,845.4 2,893.0 2,940.7 2,988.3 3,110.3 3,156.5 3,190.1
Total assets 4,886.8 4,946.1 4,701.9 4,447.8 4,289.0 4,287.3 4,484.6 4,336.1
Liabilities
Trade payables 1,366.0 1,206.2 1,118.1 1,022.0 990.6 720.3 929.0 714.9
Short-term borrowings & current portion of debt 0.0 3.1 2.7 2.3 1.9 0.1 3.9 11.1
Total current liabilities 2,438.6 2,453.5 2,290.9 2,074.0 1,869.4 1,830.4 2,039.0 1,755.3
Long-term debt 25.0 36.2 29.2 36.4 118.7 106.8 150.4 396.1
Other non-current liabilities 0.0 0.0 — — — (0.0) — 0.0
Total non-current liabilities 457.9 384.5 392.4 407.0 497.1 599.8 630.2 800.3
Total liabilities 2,896.5 2,837.9 2,683.3 2,481.0 2,366.5 2,430.2 2,669.2 2,555.6
Equity
Share capital 378.7 378.7 378.7 378.7 378.7 378.7 378.7 378.7
Reserves & retained earnings 1,611.6 1,729.5 1,639.9 1,588.1 1,543.8 1,478.4 1,436.7 1,401.8
Equity attributable to shareholders 1,990.4 2,108.2 2,018.7 1,966.8 1,922.5 1,857.1 1,815.4 1,780.5
Non-controlling interest — 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total equity — 2,108.2 2,018.7 1,966.8 1,922.5 1,857.1 1,815.4 1,780.5
Total liabilities & equity 4,886.8 4,946.1 4,701.9 4,447.8 4,289.0 4,287.3 4,484.6 4,336.1
Key figures
Total debt 25.0 39.3 31.9 38.7 120.6 107.0 154.3 407.2
Net debt / (net cash) (61.6) (131.9) (96.2) (51.0) 56.0 (12.7) 6.2 369.8
Shares outstanding mn — 37.9 37.9 37.9 37.9 37.9 37.9 37.9
Common equity — 2,108.2 2,018.7 1,966.8 1,922.5 1,857.1 1,815.4 1,780.5
Book value per share (Rs) Rs — 55.66 53.30 51.93 50.76 49.03 47.93 47.01
FRCL balance sheet — year-on-year change (Rs mn)
Rs mn Q4 FY2026 Apr – Jun 2026 Q3 FY2026 Jan – Mar 2026 Q2 FY2026 Oct – Dec 2025 Q1 FY2026 Jul – Sep 2025 Q4 FY2025 Apr – Jun 2025 Q3 FY2025 Jan – Mar 2025 Q2 FY2025 Oct – Dec 2024 Q1 FY2025 Jul – Sep 2024
Assets
Cash & short-term investments +33.9% +43.1% -13.5% +139.6% -11.6% +70.6% +462.2% -25.4%
Trade receivables +332.4% +4,626.7% +3,566.0% +2,255.7% +1,083.3% 0.0% +6.1% 0.0%
Inventories -15.8% -1.3% -25.1% -11.2% +3.4% -11.1% +1.5% +7.0%
Other current assets — — — — — — — —
Total current assets +57.3% +78.5% +36.2% +31.5% +15.7% -14.3% +0.2% -4.9%
Property, plant & equipment -6.1% -7.9% -8.0% -8.0% -8.1% +4.7% +4.6% +4.8%
Long-term investments -0.4% -0.4% -0.4% -0.4% -0.4% -0.4% -0.4% -0.4%
Other non-current assets — — — — — — — -200.0%
Total non-current assets -4.9% -8.5% -8.3% -7.8% -7.9% +6.2% +5.8% +5.2%
Total assets +13.9% +15.4% +4.8% +2.6% -1.8% -0.4% +4.1% +2.4%
Liabilities
Trade payables +37.9% +67.5% +20.4% +43.0% +50.1% -54.0% -37.6% -48.9%
Short-term borrowings & current portion of debt -100.0% +2,553.1% -29.9% -79.3% -91.3% -99.6% -90.8% -73.8%
Total current liabilities +30.4% +34.0% +12.4% +18.2% +13.2% +5.7% +22.7% +21.4%
Long-term debt -79.0% -66.1% -80.6% -90.8% -77.7% -82.6% -78.4% -45.8%
Other non-current liabilities — — — — — -200.0% — -100.0%
Total non-current liabilities -7.9% -35.9% -37.7% -49.1% -47.2% -38.4% -40.5% -34.6%
Total liabilities +22.4% +16.8% +0.5% -2.9% -8.7% -10.2% -1.9% -4.3%
Equity
Share capital 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Reserves & retained earnings +4.4% +17.0% +14.1% +13.3% +10.6% +21.3% +18.9% +18.0%
Equity attributable to shareholders +3.5% +13.5% +11.2% +10.5% +8.3% +16.2% +14.4% +13.6%
Non-controlling interest — — — — — — — —
Total equity — +13.5% +11.2% +10.5% +8.3% +16.2% +14.4% +13.6%
Total liabilities & equity +13.9% +15.4% +4.8% +2.6% -1.8% -0.4% +4.1% +2.4%
Key figures
Total debt -79.3% -63.3% -79.3% -90.5% -78.3% -83.5% -79.1% -47.3%
Net debt / (net cash) -210.0% — -1,656.1% -113.8% -88.4% -102.2% -99.1% -48.9%
Shares outstanding — — — — — — — —
Common equity — +13.5% +11.2% +10.5% +8.3% +16.2% +14.4% +13.6%
Book value per share (Rs) — +13.5% +11.2% +10.5% +8.3% +16.2% +14.4% +13.6%

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

FRCL balance sheet — common size (Rs mn)
Rs mn Q4 FY2026 Apr – Jun 2026 Q3 FY2026 Jan – Mar 2026 Q2 FY2026 Oct – Dec 2025 Q1 FY2026 Jul – Sep 2025 Q4 FY2025 Apr – Jun 2025 Q3 FY2025 Jan – Mar 2025 Q2 FY2025 Oct – Dec 2024 Q1 FY2025 Jul – Sep 2024
Assets
Cash & short-term investments 1.8% 3.5% 2.7% 2.0% 1.5% 2.8% 3.3% 0.9%
Trade receivables 22.9% 20.5% 17.8% 11.3% 6.0% 0.5% 0.5% 0.5%
Inventories 13.7% 15.2% 14.1% 16.0% 18.5% 17.7% 19.8% 18.5%
Other current assets 0.0% — — — — (0.0%) — (0.0%)
Total current assets 41.9% 42.5% 38.5% 33.9% 30.3% 27.5% 29.6% 26.4%
Property, plant & equipment 46.7% 46.3% 49.7% 53.6% 56.7% 58.0% 56.6% 59.8%
Long-term investments 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%
Other non-current assets 0.0% — — — — — — (0.0%)
Total non-current assets 58.1% 57.5% 61.5% 66.1% 69.7% 72.5% 70.4% 73.6%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables 28.0% 24.4% 23.8% 23.0% 23.1% 16.8% 20.7% 16.5%
Short-term borrowings & current portion of debt 0.0% 0.1% 0.1% 0.1% 0.0% 0.0% 0.1% 0.3%
Total current liabilities 49.9% 49.6% 48.7% 46.6% 43.6% 42.7% 45.5% 40.5%
Long-term debt 0.5% 0.7% 0.6% 0.8% 2.8% 2.5% 3.4% 9.1%
Other non-current liabilities 0.0% 0.0% — — — (0.0%) — 0.0%
Total non-current liabilities 9.4% 7.8% 8.3% 9.2% 11.6% 14.0% 14.1% 18.5%
Total liabilities 59.3% 57.4% 57.1% 55.8% 55.2% 56.7% 59.5% 58.9%
Equity
Share capital 7.8% 7.7% 8.1% 8.5% 8.8% 8.8% 8.4% 8.7%
Reserves & retained earnings 33.0% 35.0% 34.9% 35.7% 36.0% 34.5% 32.0% 32.3%
Equity attributable to shareholders 40.7% 42.6% 42.9% 44.2% 44.8% 43.3% 40.5% 41.1%
Non-controlling interest — 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Total equity — 42.6% 42.9% 44.2% 44.8% 43.3% 40.5% 41.1%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt 0.5% 0.8% 0.7% 0.9% 2.8% 2.5% 3.4% 9.4%
Net debt / (net cash) (1.3%) (2.7%) (2.0%) (1.1%) 1.3% (0.3%) 0.1% 8.5%
Common equity — 42.6% 42.9% 44.2% 44.8% 43.3% 40.5% 41.1%

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 125
FRCL balance sheet — all reported line items (Rs mn)
Rs mn Q4 FY2026 Apr – Jun 2026 Q3 FY2026 Jan – Mar 2026 Q2 FY2026 Oct – Dec 2025 Q1 FY2026 Jul – Sep 2025 Q4 FY2025 Apr – Jun 2025 Q3 FY2025 Jan – Mar 2025 Q2 FY2025 Oct – Dec 2024 Q1 FY2025 Jul – Sep 2024
Cash & Cash Equivalents 86.6 171.2 128.1 89.8 64.7 119.6 148.1 37.5
Cash & Short Term Investments 86.6 171.2 128.1 89.8 64.7 119.6 148.1 37.5
Loans & Receivables - Net - Short-Term 1,215.9 1,105.3 937.1 607.9 370.2 228.1 240.9 239.2
Loans & Receivables - Total 1,766.8 1,656.2 1,488.0 1,158.8 921.0 847.4 852.9 831.3
Trade Accounts & Trade Notes Receivable - Net 1,116.9 1,014.3 834.8 504.1 258.3 21.5 22.8 21.4
Loans - Short-Term — — — — — 4.2 11.7 14.6
Income Tax - Receivables - Short-Term 63.4 91.0 102.3 103.8 111.9 197.6 202.1 199.6
Receivables - Other - Total 35.5 — — — 0.0 4.7 4.4 3.6
Inventories - Total 669.1 749.6 663.8 710.9 794.9 759.8 886.6 800.9
Inventories - Raw Materials 199.7 195.8 223.1 226.1 233.7 252.5 245.6 257.9
Inventories - Other - Total 469.4 553.9 440.6 484.8 561.2 507.4 641.0 543.0
Prepaid Expenses - Short-Term 74.6 74.6 79.9 98.7 71.0 69.5 52.4 68.4
Investments - Total 6.4 6.4 6.4 6.4 6.4 6.4 6.4 6.4
Other Current Assets - Total 0.0 — — — — (0.0) — (0.0)
Property, Plant & Equipment - Net - Total 2,283.4 2,288.1 2,335.8 2,383.4 2,431.0 2,484.5 2,538.0 2,591.5
Other Current Assets 0.0 — — — — — — —
Other Assets - Total 0.0 — — — — (0.0) — (0.0)
Total Current Assets 2,046.2 2,100.7 1,808.9 1,507.2 1,300.7 1,177.0 1,328.1 1,146.0
Investments - Long-Term 6.4 6.4 6.4 6.4 6.4 6.4 6.4 6.4
Investment Property - Net 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5
Investments - Available for Sale/Held to Maturity - Long-Term 5.9 5.9 5.9 5.9 5.9 5.9 5.9 5.9
Receivables & Loans - Long-Term 550.9 550.9 550.9 550.9 550.9 619.3 612.0 592.1
Loans - Long-Term 550.9 550.9 550.9 550.9 550.9 619.3 612.0 592.1
Property, Plant & Equipment - excluding Assets Leased Out - Net - Total — — — — — — — —
Construction in Progress - Net — — — — — — — —
Right of Use Tangible Assets - Total - Net — — — — — — — —
Right of Use Tangible Assets - Capital/Finance Lease - Net — — — — — — — —
Property, Plant & Equipment - Other - Net — — — — — — — —
Total Assets 4,886.8 4,946.1 4,701.9 4,447.8 4,289.0 4,287.3 4,484.6 4,336.1
Debt - Total 25.0 39.3 31.9 38.7 120.6 107.0 154.3 407.2
Short-Term Debt & Current Portion of Long-Term Debt 0.0 3.1 2.7 2.3 1.9 0.1 3.9 11.1
Current Portion of Long-Term Debt including Capitalized Leases 0.0 3.1 2.7 2.3 1.9 0.1 3.9 11.1
Capitalized Leases - Current Portion 0.0 — — — — 0.1 3.9 5.8
Short-Term Debt & Notes Payable — — — — — — — —
Debt - Long-Term - Total 25.0 36.2 29.2 36.4 118.7 106.8 150.4 396.1
Current Portion of Long-Term Debt excluding Capitalized Leases 0.0 3.1 2.7 2.3 1.9 0.0 0.0 5.3
Capitalized Lease Obligations - Long-Term — — — — — — — 0.0
Long-Term Debt excluding Capitalized Leases 25.0 36.2 29.2 36.4 118.7 106.8 150.4 396.1
Other Non-Current Assets - Total 0.0 — — — — — — (0.0)
Debt - Non-Convertible - Long-Term 25.0 36.2 29.2 36.4 118.7 106.8 150.4 396.1
Dividends Payable 3.2 3.2 3.2 3.2 3.2 3.2 3.2 3.2
Deferred Tax & Investment Tax Credits - Long-Term 432.9 348.3 363.2 370.6 378.3 492.9 479.7 404.1
Deferred Tax - Liability - Long-Term 432.9 348.3 363.2 370.6 378.3 492.9 479.7 404.1
Payables & Accrued Expenses 1,366.0 1,206.2 1,118.1 1,022.0 990.6 720.3 929.0 714.9
Trade Account Payables - Total 1,366.0 1,206.2 1,118.1 1,022.0 990.6 720.3 929.0 714.9
Other Non-Current Assets 0.0 — — — — — — —
Total Liabilities 2,896.5 2,837.9 2,683.3 2,481.0 2,366.5 2,430.2 2,669.2 2,555.6
Shareholders' Equity - Attributable to Parent Shareholders - Total 1,990.4 2,108.2 2,018.7 1,966.8 1,922.5 1,857.1 1,815.4 1,780.5
Total Non-Current Assets 2,840.7 2,845.4 2,893.0 2,940.7 2,988.3 3,110.3 3,156.5 3,190.1
Common Equity Attributable to Parent Shareholders 1,990.4 2,108.2 2,018.7 1,966.8 1,922.5 1,857.1 1,815.4 1,780.5
Common Equity - Contributed 378.7 378.7 378.7 378.7 378.7 378.7 378.7 378.7
Common Stock - Issued & Paid 378.7 378.7 378.7 378.7 378.7 378.7 378.7 378.7
Equity - Non-Contributed - Reserves & Retained Earnings 1,611.6 1,729.5 1,639.9 1,588.1 1,543.8 1,478.4 1,436.7 1,401.8
Retained Earnings - Total 637.2 708.3 649.2 566.9 522.6 389.5 381.7 312.9
Trade Accounts Payable & Accruals - Short-Term 1,366.0 1,206.2 1,118.1 1,022.0 990.6 720.3 929.0 714.9
Comprehensive Income - Accumulated - Total 1,155.2 1,202.0 1,171.5 1,202.0 1,202.0 1,269.7 1,235.8 1,269.7
Trade Accounts & Trade Notes Payable - Short-Term 1,366.0 1,206.2 1,118.1 1,022.0 990.6 720.3 929.0 714.9
Other Reserves/Equity - Total (180.8) (180.8) (180.8) (180.8) (180.8) (180.8) (180.8) (180.8)
Income Taxes - Payable - Short-Term — — — — — — — —
Dividends/Distributions Payable 3.2 3.2 3.2 3.2 3.2 3.2 3.2 3.2
Other Current Liabilities - Total 1,069.4 1,241.0 1,166.9 1,046.5 873.7 1,106.8 1,102.9 1,026.1
Common Equity - Total 1,990.4 2,108.2 2,018.7 1,966.8 1,922.5 1,857.1 1,815.4 1,780.5
Deferred Income - Short-Term 819.0 1,000.5 926.3 917.1 744.4 977.5 973.5 896.7
Total Shareholders' Equity - including Minority Interest & Hybrid Debt — 2,108.2 2,018.7 1,966.8 1,922.5 1,857.1 1,815.4 1,780.5
Total Liabilities & Equity 4,886.8 4,946.1 4,701.9 4,447.8 4,289.0 4,287.3 4,484.6 4,336.1
Provisions - Short-Term 250.4 240.5 240.5 129.4 129.4 129.4 129.4 129.4
Other Current Liabilities 0.0 — — — — — — —
Revaluation Reserves 1,155.2 1,202.0 1,171.5 1,202.0 1,202.0 1,269.7 1,235.8 1,269.7
Total Current Liabilities 2,438.6 2,453.5 2,290.9 2,074.0 1,869.4 1,830.4 2,039.0 1,755.3
Other Non-Current Liabilities - Total 0.0 0.0 — — — (0.0) — 0.0
Provisions - Long-Term — — — — — — — —
Provisions - Other - Long-Term — — — — — — — —
Other Non-Current Liabilities 0.0 0.0 — — — (0.0) — 0.0
Total Non-Current Liabilities 457.9 384.5 392.4 407.0 497.1 599.8 630.2 800.3
Common Shares - Issued - Total mn — 37.9 37.9 37.9 37.9 37.9 37.9 37.9
Common Shares - Outstanding - Total mn — 37.9 37.9 37.9 37.9 37.9 37.9 37.9
Common Shares - Treasury - Total mn — 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn — 75.0 75.0 75.0 75.0 75.0 75.0 75.0
Common Shares - Issued - Issue Specific mn — 37.9 37.9 37.9 37.9 37.9 37.9 37.9
Common Shares - Outstanding - Issue Specific mn — 37.9 37.9 37.9 37.9 37.9 37.9 37.9
Common Shares - Treasury - Issue Specific mn — 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×
Right of Use Tangible Assets - Total - Net - Supplemental — — — — — — — —
Right of Use Tangible Assets - Capital/Finance Lease - Net - Supplemental — — — — — — — —
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Net - Supplemental — — — — — — — —
Finance and Operating Lease Liabilities - Total - Supplemental 0.0 — — — — 0.1 3.9 5.8
Debt including Finance and Operating Lease Liabilities - Supplemental 25.0 39.3 31.9 38.7 120.6 107.0 154.3 407.2
Net Debt (61.6) (131.9) (96.2) (51.0) 56.0 (12.7) 6.2 369.8
Asset Accruals 4,249.4 4,224.1 4,022.9 3,807.2 3,673.5 3,548.3 3,724.4 3,706.5
Cash & Cash Equivalents - Total 86.6 171.2 128.1 89.8 64.7 119.6 148.1 37.5
Cash & Short Term Investments - Total 86.6 171.2 128.1 89.8 64.7 119.6 148.1 37.5
Debt - including Preferred Equity & Minority Interest - Total 25.0 39.3 31.9 38.7 120.6 107.0 154.3 407.2
Investments - Permanent 6.4 6.4 6.4 6.4 6.4 6.4 6.4 6.4
Net Book Capital — 1,976.3 1,922.4 1,915.8 1,978.5 1,844.4 1,821.6 2,150.3
Net Operating Assets — 1,976.3 1,922.4 1,915.8 1,978.5 1,844.4 1,821.6 2,150.3
Provisions - Total 683.3 588.8 603.7 500.0 507.7 622.3 609.1 533.5
Shareholders Equity - Common — 2,108.2 2,018.7 1,966.8 1,922.5 1,857.1 1,815.4 1,780.5
Tangible Total Equity — 2,108.2 2,018.7 1,966.8 1,922.5 1,857.1 1,815.4 1,780.5
Tangible Book Value — 2,108.2 2,018.7 1,966.8 1,922.5 1,857.1 1,815.4 1,780.5
Total Book Capital — 2,147.5 2,050.6 2,005.5 2,043.2 1,964.1 1,969.7 2,187.8
Total Capital — 2,147.5 2,050.6 2,005.5 2,043.2 1,964.1 1,969.7 2,187.8
Total Long Term Capital — 2,492.7 2,411.1 2,373.9 2,419.6 2,456.9 2,445.6 2,580.8
Unearned Revenue - Total 819.0 1,000.5 926.3 917.1 744.4 977.5 973.5 896.7
Book Value excluding Other Equity — 2,289.0 2,199.5 2,147.6 2,103.3 2,037.9 1,996.2 1,961.3
Income Taxes - Payable - Long-Term & Short-Term — — — — — — — —
Contract Liabilities - Short-Term - Advance Consideration & Progress Billings in Excess of Unbilled Revenue 819.0 1,000.5 926.3 917.1 744.4 977.5 973.5 896.7
Accruals - Short-Term (478.9) (523.9) (610.1) (656.6) (633.4) (773.0) (859.0) (646.8)
Cash & Short Term Investments - Net of Debt 61.6 131.9 96.2 51.0 (56.0) 12.7 (6.2) (369.8)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments 0.0 3.1 2.7 2.3 1.9 0.1 3.9 11.1
Total Fixed Assets - Net 2,289.8 2,294.5 2,342.2 2,389.8 2,437.4 2,490.9 2,544.5 2,598.0
Working Capital (392.4) (352.7) (482.0) (566.8) (568.7) (653.4) (710.9) (609.3)
Interest Bearing Liabilities - Total 25.0 39.3 31.9 38.7 120.6 107.0 154.3 407.2
Working Capital - Non-Cash (478.9) (523.9) (610.1) (656.6) (633.4) (773.0) (859.0) (646.8)
Working Capital excluding Other Current Assets & Liabilities 677.0 888.3 684.9 479.7 305.0 453.4 392.0 416.8
Net Debt Including Preferred Equity & Minority Interest (61.6) (131.9) (96.2) (51.0) 56.0 (12.7) 6.2 369.8
Other Short-Term & Long-Term Assets - Total 0.0 — — — — (0.0) — (0.0)
Other Short-Term & Long-Term Liabilities - Total 1,069.4 1,241.0 1,166.9 1,046.5 873.7 1,106.8 1,102.9 1,026.1
Total Current Assets excluding Total Inventories 1,377.1 1,351.1 1,145.1 796.3 505.8 417.2 441.4 345.1
Tangible Book Value excluding Other Equity — 2,289.0 2,199.5 2,147.6 2,103.3 2,037.9 1,996.2 1,961.3
Total Debt Excluding Islamic 25.0 39.3 31.9 38.7 120.6 107.0 154.3 407.2
Trade Accounts & Trade Notes Receivable - Net - Total 1,116.9 1,014.3 834.8 504.1 258.3 21.5 22.8 21.4
Current Liabilities excluding Current Debt - Total 2,438.6 2,450.3 2,288.2 2,071.7 1,867.5 1,830.3 2,035.1 1,744.2
Cash in Hand & with Banks - Total 86.6 171.2 128.1 89.8 64.7 119.6 148.1 37.5
Current Assets excluding Cash & Short Term Investments - Total 1,959.6 1,929.6 1,680.8 1,417.4 1,236.0 1,057.4 1,180.0 1,108.5
Cash, Short Term Investments & Accounts Receivable - Total 1,203.5 1,185.5 963.0 593.8 323.0 141.1 170.9 58.9

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