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Textile Composite

HAEL Hala Enterprises Limited

Latest results: FY2026 · Jun 2026

Watch HAEL · free results alerts

Last close · 16 Oct 2026

Rs 25.14 -6.51%

Quarterly · Q1 FY2022 – Q4 FY2026

Hala Enterprises Limited (HAEL) quarterly balance sheet

HAEL 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 — 15.2 9.9 84.7 3.1 17.0 6.9 8.2
Trade receivables — 48.3 62.4 65.2 112.5 46.8 42.6 44.2
Inventories — 161.9 119.6 125.3 119.5 123.4 104.3 100.5
Other current assets — — — — — — — —
Total current assets — 406.2 359.3 422.0 369.5 309.0 274.6 263.9
Property, plant & equipment — 423.2 406.7 312.4 299.4 270.2 269.1 270.9
Long-term investments — 9.4 12.8 16.1 16.5 9.6 12.1 7.6
Other non-current assets — 6.6 6.6 6.6 6.6 6.6 6.6 6.6
Total non-current assets — 439.2 426.0 335.0 322.5 293.1 294.4 291.8
Total assets — 845.4 785.3 757.0 692.0 602.1 569.0 555.8
Liabilities
Trade payables — 63.4 61.8 30.1 37.9 53.4 66.9 42.9
Short-term borrowings & current portion of debt — 156.4 135.3 175.3 181.2 164.1 158.0 171.1
Total current liabilities — 266.4 225.9 226.0 231.1 284.0 254.3 244.8
Long-term debt — 0.0 0.0 0.0 0.0 0.0 0.0 0.4
Other non-current liabilities — 39.1 39.3 41.0 41.7 31.5 34.1 34.1
Total non-current liabilities — 39.1 39.3 41.0 41.7 35.3 37.9 38.2
Total liabilities — 305.5 265.3 267.0 272.8 319.3 292.3 283.1
Equity
Share capital — 130.0 130.0 130.0 130.0 130.0 130.0 130.0
Reserves & retained earnings — 409.9 390.1 360.0 289.2 152.8 146.8 142.7
Equity attributable to shareholders — 539.9 520.0 490.0 419.2 282.7 276.7 272.7
Non-controlling interest — 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total equity — 539.9 520.0 490.0 419.2 282.7 276.7 272.7
Total liabilities & equity — 845.4 785.3 757.0 692.0 602.1 569.0 555.8
Key figures
Total debt — 156.4 135.3 175.3 181.2 164.1 158.0 171.5
Net debt / (net cash) — 141.2 125.4 90.6 178.1 147.0 151.1 163.3
Shares outstanding mn — 13.0 13.0 13.0 13.0 13.0 13.0 13.0
Common equity — 539.9 520.0 490.0 419.2 282.7 276.7 272.7
Book value per share (Rs) Rs — 41.54 40.01 37.70 32.25 21.76 21.29 20.98
HAEL 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 — -10.7% +44.2% +933.8% -21.8% +71.7% -26.5% -5.5%
Trade receivables — +3.3% +46.2% +47.5% +113.1% -4.4% -27.7% -3.6%
Inventories — +31.1% +14.7% +24.6% +21.8% +24.8% +2.7% +6.2%
Other current assets — — — — — — — —
Total current assets — +31.5% +30.8% +59.9% +39.3% +14.3% -5.9% +1.8%
Property, plant & equipment — +56.6% +51.1% +15.3% +9.5% -1.9% -0.6% -0.9%
Long-term investments — -1.9% +6.0% +110.9% +99.3% +14.1% +34.3% -8.1%
Other non-current assets — -0.0% 0.0% 0.0% 0.0% +2.8% +2.8% +2.8%
Total non-current assets — +49.9% +44.7% +14.8% +9.3% -1.3% +0.5% -1.0%
Total assets — +40.4% +38.0% +36.2% +23.5% +6.1% -2.7% +0.3%
Liabilities
Trade payables — +18.7% -7.6% -29.9% -15.0% +76.2% +82.8% +1.5%
Short-term borrowings & current portion of debt — -4.7% -14.4% +2.4% +7.2% -8.3% +0.2% +33.5%
Total current liabilities — -6.2% -11.2% -7.7% -2.8% +28.5% +23.2% +35.5%
Long-term debt — — — -100.0% -100.0% -100.0% -100.0% -85.6%
Other non-current liabilities — +24.1% +15.2% +20.3% +23.3% -4.2% -5.3% +2.1%
Total non-current liabilities — +10.9% +3.8% +7.2% +8.2% -7.5% -9.4% -3.9%
Total liabilities — -4.3% -9.2% -5.7% -1.2% +23.2% +17.7% +28.4%
Equity
Share capital — 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Reserves & retained earnings — +168.3% +165.7% +152.2% +87.6% -14.2% -28.8% -29.9%
Equity attributable to shareholders — +91.0% +87.9% +79.7% +47.5% -8.2% -17.7% -18.3%
Non-controlling interest — — — — — — — —
Total equity — +91.0% +87.9% +79.7% +47.5% -8.2% -17.7% -18.3%
Total liabilities & equity — +40.4% +38.0% +36.2% +23.5% +6.1% -2.7% +0.3%
Key figures
Total debt — -4.7% -14.4% +2.2% +6.6% -9.1% -1.1% +31.1%
Net debt / (net cash) — -4.0% -17.0% -44.5% +7.2% -13.8% +0.5% +33.7%
Shares outstanding — — — — — — — —
Common equity — +91.0% +87.9% +79.7% +47.5% -8.2% -17.7% -18.3%
Book value per share (Rs) — +91.0% +87.9% +79.7% +47.5% -8.2% -17.7% -18.3%

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

HAEL 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% 1.3% 11.2% 0.4% 2.8% 1.2% 1.5%
Trade receivables — 5.7% 7.9% 8.6% 16.3% 7.8% 7.5% 8.0%
Inventories — 19.1% 15.2% 16.5% 17.3% 20.5% 18.3% 18.1%
Other current assets — — — — — — — —
Total current assets — 48.0% 45.7% 55.7% 53.4% 51.3% 48.3% 47.5%
Property, plant & equipment — 50.1% 51.8% 41.3% 43.3% 44.9% 47.3% 48.7%
Long-term investments — 1.1% 1.6% 2.1% 2.4% 1.6% 2.1% 1.4%
Other non-current assets — 0.8% 0.8% 0.9% 0.9% 1.1% 1.2% 1.2%
Total non-current assets — 52.0% 54.3% 44.3% 46.6% 48.7% 51.7% 52.5%
Total assets — 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables — 7.5% 7.9% 4.0% 5.5% 8.9% 11.8% 7.7%
Short-term borrowings & current portion of debt — 18.5% 17.2% 23.2% 26.2% 27.3% 27.8% 30.8%
Total current liabilities — 31.5% 28.8% 29.9% 33.4% 47.2% 44.7% 44.1%
Long-term debt — 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1%
Other non-current liabilities — 4.6% 5.0% 5.4% 6.0% 5.2% 6.0% 6.1%
Total non-current liabilities — 4.6% 5.0% 5.4% 6.0% 5.9% 6.7% 6.9%
Total liabilities — 36.1% 33.8% 35.3% 39.4% 53.0% 51.4% 50.9%
Equity
Share capital — 15.4% 16.5% 17.2% 18.8% 21.6% 22.8% 23.4%
Reserves & retained earnings — 48.5% 49.7% 47.6% 41.8% 25.4% 25.8% 25.7%
Equity attributable to shareholders — 63.9% 66.2% 64.7% 60.6% 47.0% 48.6% 49.1%
Non-controlling interest — 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Total equity — 63.9% 66.2% 64.7% 60.6% 47.0% 48.6% 49.1%
Total liabilities & equity — 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt — 18.5% 17.2% 23.2% 26.2% 27.3% 27.8% 30.9%
Net debt / (net cash) — 16.7% 16.0% 12.0% 25.7% 24.4% 26.6% 29.4%
Common equity — 63.9% 66.2% 64.7% 60.6% 47.0% 48.6% 49.1%

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. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.

All reported line items 105
HAEL 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 — 15.2 9.9 84.7 3.1 17.0 6.9 8.2
Cash & Short Term Investments — 15.2 9.9 84.7 3.1 17.0 6.9 8.2
Loans & Receivables - Net - Short-Term — 130.3 137.5 123.7 177.2 98.8 106.7 95.9
Loans & Receivables - Total — 130.3 137.5 123.7 177.2 98.8 106.7 95.9
Trade Accounts & Trade Notes Receivable - Net — 48.3 62.4 65.2 112.5 46.8 42.6 44.2
Income Tax - Receivables - Short-Term — 82.0 75.2 58.5 64.6 45.5 55.1 45.0
Receivables - Other - Total — 0.0 0.0 — — 6.5 8.9 6.6
Inventories - Total — 161.9 119.6 125.3 119.5 123.4 104.3 100.5
Prepaid Expenses - Short-Term — 98.8 92.1 88.3 69.7 69.7 56.7 59.3
Investments - Total — 9.4 12.8 16.1 16.5 9.6 12.1 7.6
Other Current Assets - Total — — — — — — — —
Property, Plant & Equipment - Net - Total — 423.2 406.7 312.4 299.4 270.2 269.1 270.9
Other Assets - Total — 6.6 6.6 6.6 6.6 6.6 6.6 6.6
Total Current Assets — 406.2 359.3 422.0 369.5 309.0 274.6 263.9
Investments - Long-Term — 9.4 12.8 16.1 16.5 9.6 12.1 7.6
Investments - Available for Sale/Held to Maturity - Long-Term — 9.4 12.8 16.1 16.5 9.6 12.1 7.6
Total Assets — 845.4 785.3 757.0 692.0 602.1 569.0 555.8
Debt - Total — 156.4 135.3 175.3 181.2 164.1 158.0 171.5
Short-Term Debt & Current Portion of Long-Term Debt — 156.4 135.3 175.3 181.2 164.1 158.0 171.1
Current Portion of Long-Term Debt including Capitalized Leases — 0.0 0.4 0.8 1.3 1.5 2.1 2.2
Short-Term Debt & Notes Payable — 156.4 134.9 174.5 179.9 162.6 155.9 168.9
Debt - Long-Term - Total — 0.0 0.0 0.0 0.0 0.0 0.0 0.4
Current Portion of Long-Term Debt excluding Capitalized Leases — 0.0 0.4 0.8 1.3 1.5 2.1 2.2
Assets Held for Sale/Discontinued Operations - Long-Term — — — — — 6.7 6.7 6.7
Long-Term Debt excluding Capitalized Leases — 0.0 0.0 0.0 0.0 0.0 0.0 0.4
Other Non-Current Assets - Total — 6.6 6.6 6.6 6.6 6.6 6.6 6.6
Debt - Non-Convertible - Long-Term — 0.0 0.0 0.0 0.0 0.0 0.0 0.4
Payables & Accrued Expenses — 66.1 62.8 31.0 38.9 56.9 71.0 47.7
Trade Account Payables - Total — 63.4 61.8 30.1 37.9 53.4 66.9 42.9
Other Non-Current Assets — 6.6 6.6 6.6 6.6 6.6 6.6 6.6
Accrued Expenses — 2.7 1.0 0.9 1.1 3.5 4.1 4.8
Liabilities Held for Sale/Discontinued Operations - Long-term & Short-Term — — — — — 3.8 3.8 3.8
Total Liabilities — 305.5 265.3 267.0 272.8 319.3 292.3 283.1
Shareholders' Equity - Attributable to Parent Shareholders - Total — 539.9 520.0 490.0 419.2 282.7 276.7 272.7
Total Non-Current Assets — 439.2 426.0 335.0 322.5 293.1 294.4 291.8
Common Equity Attributable to Parent Shareholders — 539.9 520.0 490.0 419.2 282.7 276.7 272.7
Common Equity - Contributed — 130.0 130.0 130.0 130.0 130.0 130.0 130.0
Common Stock - Issued & Paid — 130.0 130.0 130.0 130.0 130.0 130.0 130.0
Equity - Non-Contributed - Reserves & Retained Earnings — 409.9 390.1 360.0 289.2 152.8 146.8 142.7
Retained Earnings - Total — (46.5) (51.3) (56.1) (60.8) (72.0) (82.2) (83.4)
Trade Accounts Payable & Accruals - Short-Term — 66.1 62.8 31.0 38.9 56.9 71.0 47.7
Comprehensive Income - Accumulated - Total — 211.4 216.3 221.1 223.0 217.8 221.9 219.2
Trade Accounts & Trade Notes Payable - Short-Term — 63.4 61.8 30.1 37.9 53.4 66.9 42.9
Investments - Unrealized Gain/Loss — 8.2 11.6 14.9 15.3 8.4 10.9 6.4
Accrued Expenses - Short-Term — 2.7 1.0 0.9 1.1 3.5 4.1 4.8
Other Reserves/Equity - Total — 245.0 225.0 195.0 127.0 7.0 7.0 7.0
Income Taxes - Payable - Short-Term — 0.0 — 0.0 — 0.0 — 0.0
Other Current Liabilities - Total — 43.9 27.8 19.7 10.9 63.1 25.4 26.0
Common Equity - Total — 539.9 520.0 490.0 419.2 282.7 276.7 272.7
Total Shareholders' Equity - including Minority Interest & Hybrid Debt — 539.9 520.0 490.0 419.2 282.7 276.7 272.7
Total Liabilities & Equity — 845.4 785.3 757.0 692.0 602.1 569.0 555.8
Other Current Liabilities — 43.9 27.8 19.7 10.9 63.1 25.4 26.0
Revaluation Reserves — 203.2 204.7 206.2 207.7 209.4 211.1 212.7
Total Current Liabilities — 266.4 225.9 226.0 231.1 284.0 254.3 244.8
Liabilities Held for Sale/Discontinued Operations - Long-Term — — — — — 3.8 3.8 3.8
Other Non-Current Liabilities - Total — 39.1 39.3 41.0 41.7 31.5 34.1 34.1
Provisions - Long-Term — 39.1 39.3 41.0 41.7 31.5 34.1 34.1
Post Employment Benefits - Pension & Other - Long-Term — 39.1 39.3 41.0 41.7 31.5 34.1 34.1
Total Non-Current Liabilities — 39.1 39.3 41.0 41.7 35.3 37.9 38.2
Common Shares - Issued - Total mn — 13.0 13.0 13.0 13.0 13.0 13.0 13.0
Common Shares - Outstanding - Total mn — 13.0 13.0 13.0 13.0 13.0 13.0 13.0
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 — 16.0 16.0 16.0 16.0 16.0 16.0 16.0
Common Shares - Issued - Issue Specific mn — 13.0 13.0 13.0 13.0 13.0 13.0 13.0
Common Shares - Outstanding - Issue Specific mn — 13.0 13.0 13.0 13.0 13.0 13.0 13.0
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×
Debt including Finance and Operating Lease Liabilities - Supplemental — 156.4 135.3 175.3 181.2 164.1 158.0 171.5
Net Debt — 141.2 125.4 90.6 178.1 147.0 151.1 163.3
Asset Accruals — 830.2 775.4 672.3 688.9 585.1 562.1 547.6
Cash & Cash Equivalents - Total — 15.2 9.9 84.7 3.1 17.0 6.9 8.2
Cash & Short Term Investments - Total — 15.2 9.9 84.7 3.1 17.0 6.9 8.2
Debt - including Preferred Equity & Minority Interest - Total — 156.4 135.3 175.3 181.2 164.1 158.0 171.5
Investments - Permanent — 9.4 12.8 16.1 16.5 9.6 12.1 7.6
Net Book Capital — 681.1 645.4 580.6 597.3 429.8 427.9 436.0
Net Operating Assets — 681.1 645.4 580.6 597.3 429.8 427.9 436.0
Provisions - Total — 39.1 39.3 41.0 41.7 31.5 34.1 34.1
Shareholders Equity - Common — 539.9 520.0 490.0 419.2 282.7 276.7 272.7
Tangible Total Equity — 539.9 520.0 490.0 419.2 282.7 276.7 272.7
Tangible Book Value — 539.9 520.0 490.0 419.2 282.7 276.7 272.7
Total Book Capital — 696.3 655.3 665.3 600.4 446.8 434.7 444.2
Total Capital — 696.3 655.3 665.3 600.4 446.8 434.7 444.2
Total Long Term Capital — 579.0 559.4 531.0 460.9 318.0 314.7 310.9
Book Value excluding Other Equity — 294.9 295.0 295.0 292.2 275.7 269.7 265.7
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 — 0.0
Accruals - Short-Term — 124.6 123.4 111.3 135.3 7.9 13.3 10.9
Cash & Short Term Investments - Net of Debt — (141.2) (125.4) (90.6) (178.1) (147.0) (151.1) (163.3)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments — 0.0 0.4 0.8 1.3 1.5 2.1 2.2
Total Fixed Assets - Net — 439.2 426.0 335.0 322.5 293.1 294.4 291.8
Working Capital — 139.8 133.3 196.0 138.4 24.9 20.2 19.1
Interest Bearing Liabilities - Total — 156.4 135.3 175.3 181.2 164.1 158.0 171.5
Working Capital - Non-Cash — 124.6 123.4 111.3 135.3 7.9 13.3 10.9
Working Capital excluding Other Current Assets & Liabilities — 183.7 161.1 215.7 149.3 88.0 45.6 45.1
Net Debt Including Preferred Equity & Minority Interest — 141.2 125.4 90.6 178.1 147.0 151.1 163.3
Other Short-Term & Long-Term Assets - Total — 6.6 6.6 6.6 6.6 6.6 6.6 6.6
Other Short-Term & Long-Term Liabilities - Total — 43.9 27.8 19.7 10.9 63.1 25.4 26.0
Total Current Assets excluding Total Inventories — 244.3 239.6 296.7 250.0 185.5 170.2 163.4
Tangible Book Value excluding Other Equity — 294.9 295.0 295.0 292.2 275.7 269.7 265.7
Total Debt Excluding Islamic — 156.4 135.3 175.3 181.2 164.1 158.0 171.5
Trade Accounts & Trade Notes Receivable - Net - Total — 48.3 62.4 65.2 112.5 46.8 42.6 44.2
Current Liabilities excluding Current Debt - Total — 110.0 90.7 50.7 49.9 120.0 96.3 73.7
Cash in Hand & with Banks - Total — 15.2 9.9 84.7 3.1 17.0 6.9 8.2
Current Assets excluding Cash & Short Term Investments - Total — 391.0 349.3 337.3 366.4 291.9 267.7 255.8
Cash, Short Term Investments & Accounts Receivable - Total — 63.5 72.3 149.9 115.6 63.8 49.5 52.4

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