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Textile Composite

HAEL Hala Enterprises Limited

Latest results: FY2026 · Jun 2026

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Last close · 16 Oct 2026

Rs 25.14 -6.51%

Annual · FY2017 – FY2026

Hala Enterprises Limited (HAEL) balance sheet

HAEL balance sheet (annual) (Rs mn)
Rs mn FY2026 Jul 2025 – Jun 2026 FY2025 Jul 2024 – Jun 2025 FY2024 Jul 2023 – Jun 2024 FY2023 * Jul 2022 – Jun 2023 FY2022 Jul 2021 – Jun 2022
Assets
Cash & short-term investments — 3.1 4.0 2.4 10.7
Trade receivables — 112.5 52.8 43.2 46.7
Inventories — 119.5 98.1 94.8 89.1
Total current assets — 369.5 265.2 256.0 246.7
Property, plant & equipment — 299.4 273.6 276.4 280.3
Long-term investments — 16.5 8.3 6.3 9.3
Other non-current assets — 6.6 6.6 5.7 5.0
Total non-current assets — 322.5 295.1 295.1 301.3
Total assets — 692.0 560.4 551.1 548.0
Liabilities
Trade payables — 37.9 44.5 42.8 55.5
Short-term borrowings & current portion of debt — 181.2 169.1 127.4 129.6
Total current liabilities — 231.1 237.7 179.7 189.9
Long-term debt — 0.0 0.9 3.2 6.9
Other non-current liabilities — 41.7 33.8 34.6 29.4
Total non-current liabilities — 41.7 38.5 41.6 40.1
Total liabilities — 272.8 276.2 221.3 230.0
Equity
Share capital — 130.0 130.0 130.0 130.0
Reserves & retained earnings — 289.2 154.2 199.9 188.1
Equity attributable to shareholders — 419.2 284.2 329.8 318.0
Non-controlling interest — 0.0 0.0 0.0 0.0
Total equity — 419.2 284.2 329.8 318.0
Total liabilities & equity — 692.0 560.4 551.1 548.0
Key figures
Total debt — 181.2 170.0 130.5 136.5
Net debt / (net cash) — 178.1 166.1 128.2 125.8
Shares outstanding mn — 13.0 13.0 13.0 13.0
Common equity — 419.2 284.2 329.8 318.0
Book value per share (Rs) Rs — 32.25 21.86 25.38 24.47
HAEL 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 FY2022 Jul 2021 – Jun 2022
Assets
Cash & short-term investments — -21.8% +68.2% -78.1% +348.8%
Trade receivables — +113.1% +22.4% -7.6% -13.8%
Inventories — +21.8% +3.5% +6.4% -0.6%
Total current assets — +39.3% +3.6% +3.8% +3.9%
Property, plant & equipment — +9.5% -1.0% -1.4% +77.3%
Long-term investments — +99.3% +30.3% -31.5% -28.8%
Other non-current assets — 0.0% +16.1% +12.3% 0.0%
Total non-current assets — +9.3% +0.0% -2.1% +64.8%
Total assets — +23.5% +1.7% +0.6% +30.3%
Liabilities
Trade payables — -15.0% +4.1% -22.8% +39.9%
Short-term borrowings & current portion of debt — +7.2% +32.8% -1.7% -9.7%
Total current liabilities — -2.8% +32.3% -5.4% +1.2%
Long-term debt — -100.0% -70.5% -54.2% -46.1%
Other non-current liabilities — +23.3% -2.4% +17.7% +1.0%
Total non-current liabilities — +8.2% -7.3% +3.7% -12.3%
Total liabilities — -1.2% +24.8% -3.8% -1.5%
Equity
Share capital — 0.0% 0.0% 0.0% 0.0%
Reserves & retained earnings — +87.6% -22.8% +6.3% +229.6%
Equity attributable to shareholders — +47.5% -13.8% +3.7% +70.0%
Non-controlling interest — — — — —
Total equity — +47.5% -13.8% +3.7% +70.0%
Total liabilities & equity — +23.5% +1.7% +0.6% +30.3%
Key figures
Total debt — +6.6% +30.3% -4.4% -12.7%
Net debt / (net cash) — +7.2% +29.6% +1.9% -18.3%
Shares outstanding — — — — —
Common equity — +47.5% -13.8% +3.7% +70.0%
Book value per share (Rs) — +47.5% -13.8% +3.7% +70.0%

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

HAEL 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 FY2022 Jul 2021 – Jun 2022
Assets
Cash & short-term investments — 0.4% 0.7% 0.4% 2.0%
Trade receivables — 16.3% 9.4% 7.8% 8.5%
Inventories — 17.3% 17.5% 17.2% 16.3%
Total current assets — 53.4% 47.3% 46.5% 45.0%
Property, plant & equipment — 43.3% 48.8% 50.2% 51.1%
Long-term investments — 2.4% 1.5% 1.2% 1.7%
Other non-current assets — 0.9% 1.2% 1.0% 0.9%
Total non-current assets — 46.6% 52.7% 53.5% 55.0%
Total assets — 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables — 5.5% 7.9% 7.8% 10.1%
Short-term borrowings & current portion of debt — 26.2% 30.2% 23.1% 23.6%
Total current liabilities — 33.4% 42.4% 32.6% 34.6%
Long-term debt — 0.0% 0.2% 0.6% 1.3%
Other non-current liabilities — 6.0% 6.0% 6.3% 5.4%
Total non-current liabilities — 6.0% 6.9% 7.5% 7.3%
Total liabilities — 39.4% 49.3% 40.2% 42.0%
Equity
Share capital — 18.8% 23.2% 23.6% 23.7%
Reserves & retained earnings — 41.8% 27.5% 36.3% 34.3%
Equity attributable to shareholders — 60.6% 50.7% 59.8% 58.0%
Non-controlling interest — 0.0% 0.0% 0.0% 0.0%
Total equity — 60.6% 50.7% 59.8% 58.0%
Total liabilities & equity — 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt — 26.2% 30.3% 23.7% 24.9%
Net debt / (net cash) — 25.7% 29.6% 23.3% 23.0%
Common equity — 60.6% 50.7% 59.8% 58.0%

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 107
HAEL balance sheet — all reported line items (Rs mn)
Rs mn FY2026 Jul 2025 – Jun 2026 FY2025 Jul 2024 – Jun 2025 FY2024 Jul 2023 – Jun 2024 FY2023 Jul 2022 – Jun 2023 FY2022 Jul 2021 – Jun 2022
Cash & Cash Equivalents — 3.1 4.0 2.4 10.7
Cash & Short Term Investments — 3.1 4.0 2.4 10.7
Loans & Receivables - Net - Short-Term — 177.2 109.8 105.0 98.3
Loans & Receivables - Total — 177.2 109.8 105.0 98.3
Trade Accounts & Trade Notes Receivable - Net — 112.5 52.8 43.2 46.7
Income Tax - Receivables - Short-Term — 64.6 50.5 53.2 39.9
Receivables - Other - Total — — 6.5 8.6 11.7
Inventories - Total — 119.5 98.1 94.8 89.1
Prepaid Expenses - Short-Term — 69.7 53.4 53.9 48.6
Investments - Total — 16.5 8.3 6.3 9.3
Property, Plant & Equipment - Net - Total — 299.4 273.6 276.4 280.3
Other Assets - Total — 6.6 6.6 5.7 5.0
Total Current Assets — 369.5 265.2 256.0 246.7
Investments - Long-Term — 16.5 8.3 6.3 9.3
Investments - Available for Sale/Held to Maturity - Long-Term — 16.5 8.3 6.3 9.3
Total Assets — 692.0 560.4 551.1 548.0
Debt - Total — 181.2 170.0 130.5 136.5
Short-Term Debt & Current Portion of Long-Term Debt — 181.2 169.1 127.4 129.6
Current Portion of Long-Term Debt including Capitalized Leases — 1.3 2.4 2.2 3.7
Short-Term Debt & Notes Payable — 179.9 166.7 125.1 125.9
Debt - Long-Term - Total — 0.0 0.9 3.2 6.9
Current Portion of Long-Term Debt excluding Capitalized Leases — 1.3 2.4 2.2 3.7
Assets Held for Sale/Discontinued Operations - Long-Term — — 6.7 6.7 6.7
Long-Term Debt excluding Capitalized Leases — 0.0 0.9 3.2 6.9
Other Non-Current Assets - Total — 6.6 6.6 5.7 5.0
Debt - Non-Convertible - Long-Term — 0.0 0.9 3.2 6.9
Dividends Payable — — — — —
Payables & Accrued Expenses — 38.9 51.0 47.4 56.4
Trade Account Payables - Total — 37.9 44.5 42.8 55.5
Other Non-Current Assets — 6.6 6.6 5.7 5.0
Accrued Expenses — 1.1 6.4 4.6 0.9
Liabilities Held for Sale/Discontinued Operations - Long-term & Short-Term — — 3.8 3.8 3.8
Total Liabilities — 272.8 276.2 221.3 230.0
Shareholders' Equity - Attributable to Parent Shareholders - Total — 419.2 284.2 329.8 318.0
Total Non-Current Assets — 322.5 295.1 295.1 301.3
Common Equity Attributable to Parent Shareholders — 419.2 284.2 329.8 318.0
Common Equity - Contributed — 130.0 130.0 130.0 130.0
Common Stock - Issued & Paid — 130.0 130.0 130.0 130.0
Equity - Non-Contributed - Reserves & Retained Earnings — 289.2 154.2 199.9 188.1
Retained Earnings - Total — (60.8) (74.3) (35.6) (58.8)
Trade Accounts Payable & Accruals - Short-Term — 38.9 51.0 47.4 56.4
Comprehensive Income - Accumulated - Total — 223.0 221.5 228.5 239.8
Trade Accounts & Trade Notes Payable - Short-Term — 37.9 44.5 42.8 55.5
Investments - Unrealized Gain/Loss — 15.3 7.1 5.2 8.1
Accrued Expenses - Short-Term — 1.1 6.4 4.6 0.9
Other Reserves/Equity - Total — 127.0 7.0 7.0 7.0
Income Taxes - Payable - Short-Term — — 0.0 0.0 0.0
Dividends/Distributions Payable — — — — —
Other Current Liabilities - Total — 10.9 17.6 4.9 3.9
Common Equity - Total — 419.2 284.2 329.8 318.0
Total Shareholders' Equity - including Minority Interest & Hybrid Debt — 419.2 284.2 329.8 318.0
Total Liabilities & Equity — 692.0 560.4 551.1 548.0
Other Current Liabilities — 10.9 17.6 4.9 3.9
Revaluation Reserves — 207.7 214.4 223.3 231.8
Total Current Liabilities — 231.1 237.7 179.7 189.9
Liabilities Held for Sale/Discontinued Operations - Long-Term — — 3.8 3.8 3.8
Other Non-Current Liabilities - Total — 41.7 33.8 34.6 29.4
Provisions - Long-Term — 41.7 33.8 34.6 29.4
Post Employment Benefits - Pension & Other - Long-Term — 41.7 33.8 34.6 29.4
Total Non-Current Liabilities — 41.7 38.5 41.6 40.1
Equity - Other — — — — —
Common Shares - Issued - Total mn — 13.0 13.0 13.0 13.0
Common Shares - Outstanding - Total mn — 13.0 13.0 13.0 13.0
Common Shares - Treasury - Total mn — 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn — 16.0 16.0 16.0 16.0
Common Shares - Issued - Issue Specific mn — 13.0 13.0 13.0 13.0
Common Shares - Outstanding - Issue Specific mn — 13.0 13.0 13.0 13.0
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 — 181.2 170.0 130.5 136.5
Net Debt — 178.1 166.1 128.2 125.8
Asset Accruals — 688.9 556.4 548.7 537.3
Cash & Cash Equivalents - Total — 3.1 4.0 2.4 10.7
Cash & Short Term Investments - Total — 3.1 4.0 2.4 10.7
Debt - including Preferred Equity & Minority Interest - Total — 181.2 170.0 130.5 136.5
Investments - Permanent — 16.5 8.3 6.3 9.3
Net Book Capital — 597.3 450.2 458.0 443.8
Net Operating Assets — 597.3 450.2 458.0 443.8
Provisions - Total — 41.7 33.8 34.6 29.4
Shareholders Equity - Common — 419.2 284.2 329.8 318.0
Tangible Total Equity — 419.2 284.2 329.8 318.0
Tangible Book Value — 419.2 284.2 329.8 318.0
Total Book Capital — 600.4 454.2 460.3 454.5
Total Capital — 600.4 454.2 460.3 454.5
Total Long Term Capital — 460.9 322.7 371.4 358.1
Book Value excluding Other Equity — 292.2 277.2 322.8 311.0
Assets Held for Sale/Discontinued Operations - Long-Term & Short-Term — — 6.7 6.7 6.7
Income Taxes - Payable - Long-Term & Short-Term — — 0.0 0.0 0.0
Accruals - Short-Term — 135.3 23.6 74.0 46.1
Cash & Short Term Investments - Net of Debt — (178.1) (166.1) (128.2) (125.8)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments — 1.3 2.4 2.2 3.7
Total Fixed Assets - Net — 322.5 295.1 295.1 301.3
Working Capital — 138.4 27.6 76.3 56.9
Interest Bearing Liabilities - Total — 181.2 170.0 130.5 136.5
Working Capital - Non-Cash — 135.3 23.6 74.0 46.1
Working Capital excluding Other Current Assets & Liabilities — 149.3 45.2 81.2 60.8
Net Debt Including Preferred Equity & Minority Interest — 178.1 166.1 128.2 125.8
Other Short-Term & Long-Term Assets - Total — 6.6 6.6 5.7 5.0
Other Short-Term & Long-Term Liabilities - Total — 10.9 17.6 4.9 3.9
Total Current Assets excluding Total Inventories — 250.0 167.1 161.2 157.6
Tangible Book Value excluding Other Equity — 292.2 277.2 322.8 311.0
Total Debt Excluding Islamic — 181.2 170.0 130.5 136.5
Trade Accounts & Trade Notes Receivable - Net - Total — 112.5 52.8 43.2 46.7
Current Liabilities excluding Current Debt - Total — 49.9 68.6 52.3 60.3
Cash in Hand & with Banks - Total — 3.1 4.0 2.4 10.7
Current Assets excluding Cash & Short Term Investments - Total — 366.4 261.3 253.6 236.0
Cash, Short Term Investments & Accounts Receivable - Total — 115.6 56.8 45.5 57.4

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