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HTL Hi-Tech Lubricants Limited

Latest results: FY2026 · Jun 2026

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Last close · 16 Oct 2026

Rs 35.91 -0.22%

Annual · FY2011 – FY2026

Hi-Tech Lubricants Limited (HTL) balance sheet

At the end of FY2026 (Jul 2025 – Jun 2026) Hi-Tech Lubricants Limited had total assets of Rs 15.2 bn, up 14.8% on FY2025. Current assets of Rs 8.0 bn covered current liabilities of Rs 7.2 bn 1.11 times. Total debt was Rs 4.2 bn, net debt Rs 3.9 bn. Shareholders' equity was Rs 6.7 bn (Rs 48.02 per share), 43.9% of total assets.

HTL balance sheet (annual) (Rs bn)
Rs bn 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 0.3 0.4 0.6 0.5 0.9
Trade receivables 2.0 1.3 1.1 0.2 0.1
Inventories 3.4 2.9 3.3 3.3 4.0
Other current assets 0.0 0.0 0.0 0.0 0.0
Total current assets 8.0 6.2 6.2 4.9 5.9
Property, plant & equipment 7.2 7.1 7.2 7.1 6.6
Intangible assets 0.0 0.0 0.0 0.0 0.0
Long-term investments — — 0.0 0.1 0.1
Other non-current assets 0.0 0.0 0.0 0.1 0.1
Total non-current assets 7.3 7.1 7.2 7.3 6.8
Total assets 15.2 13.3 13.4 12.2 12.7
Liabilities
Trade payables 3.5 3.2 3.8 1.8 2.6
Short-term borrowings & current portion of debt 3.1 2.6 2.3 2.6 2.1
Total current liabilities 7.2 6.2 6.4 4.7 4.9
Long-term debt 1.1 0.8 1.0 1.1 1.0
Other non-current liabilities 0.0 0.0 0.0 0.0 0.0
Total non-current liabilities 1.4 1.0 1.1 1.4 1.5
Total liabilities 8.6 7.2 7.5 6.1 6.4
Equity
Share capital 1.4 1.4 1.4 1.4 1.4
Reserves & retained earnings 5.3 4.7 4.5 4.7 4.9
Equity attributable to shareholders 6.7 6.1 5.9 6.0 6.3
Non-controlling interest 0.0 0.0 0.0 0.0 0.0
Total equity 6.7 6.1 5.9 6.0 6.3
Total liabilities & equity 15.2 13.3 13.4 12.2 12.7
Key figures
Total debt 4.2 3.4 3.3 3.7 3.1
Net debt / (net cash) 3.9 3.0 2.7 3.2 2.2
Shares outstanding mn 139.2 139.2 139.2 139.2 139.2
Common equity 6.7 6.1 5.9 6.0 6.3
Book value per share (Rs) Rs 48.02 44.00 42.54 43.42 44.93
HTL 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 -19.7% -37.7% +32.7% -46.2% +6.4%
Trade receivables +51.1% +19.4% +370.8% +114.6% +5.7%
Inventories +17.5% -12.7% -0.8% -17.1% +99.4%
Other current assets -23.6% +3.8% +2.4% +15.1% -1.5%
Total current assets +29.7% -0.5% +27.1% -17.8% +70.8%
Property, plant & equipment +2.0% -1.0% +1.3% +8.0% +73.5%
Intangible assets -92.4% -45.8% -52.4% -6.9% +25.2%
Long-term investments — — -100.0% +3.8% +110.8%
Other non-current assets +31.4% -54.0% -32.0% +15.4% +48.3%
Total non-current assets +2.0% -1.3% -1.0% +8.0% +73.7%
Total assets +14.8% -1.0% +10.2% -4.1% +72.3%
Liabilities
Trade payables +8.2% -14.1% +110.4% -31.8% +62.2%
Short-term borrowings & current portion of debt +22.1% +11.4% -11.9% +24.8% +168.6%
Total current liabilities +16.1% -2.7% +35.3% -4.5% +93.5%
Long-term debt +37.0% -20.1% -9.1% +8.2% +116.7%
Other non-current liabilities 0.0% +73.3% -9.1% -2.9% 0.0%
Total non-current liabilities +42.0% -14.0% -20.4% -5.8% +194.1%
Total liabilities +19.6% -4.4% +22.3% -4.8% +110.4%
Equity
Share capital 0.0% 0.0% 0.0% 0.0% +20.0%
Reserves & retained earnings +11.8% +4.5% -2.6% -4.3% +54.6%
Equity attributable to shareholders +9.1% +3.4% -2.0% -3.4% +45.3%
Non-controlling interest — — — — —
Total equity +9.1% +3.4% -2.0% -3.4% +45.3%
Total liabilities & equity +14.8% -1.0% +10.2% -4.1% +72.3%
Key figures
Total debt +25.6% +2.0% -11.0% +19.4% +149.3%
Net debt / (net cash) +31.6% +11.5% -17.5% +45.7% +440.2%
Shares outstanding — — — — —
Common equity +9.1% +3.4% -2.0% -3.4% +45.3%
Book value per share (Rs) +9.1% +3.4% -2.0% -3.4% +45.3%

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

HTL 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 2.1% 3.0% 4.7% 3.9% 7.0%
Trade receivables 13.0% 9.9% 8.2% 1.9% 0.9%
Inventories 22.3% 21.8% 24.7% 27.5% 31.8%
Other current assets 0.2% 0.3% 0.3% 0.3% 0.3%
Total current assets 52.3% 46.3% 46.1% 40.0% 46.7%
Property, plant & equipment 47.5% 53.5% 53.5% 58.2% 51.7%
Intangible assets 0.0% 0.0% 0.1% 0.2% 0.2%
Long-term investments — — 0.0% 1.1% 1.0%
Other non-current assets 0.2% 0.2% 0.3% 0.5% 0.4%
Total non-current assets 47.7% 53.7% 53.9% 60.0% 53.3%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables 23.0% 24.4% 28.1% 14.7% 20.7%
Short-term borrowings & current portion of debt 20.6% 19.3% 17.2% 21.5% 16.5%
Total current liabilities 47.1% 46.5% 47.4% 38.6% 38.8%
Long-term debt 7.1% 5.9% 7.4% 8.9% 7.9%
Other non-current liabilities 0.2% 0.2% 0.1% 0.1% 0.1%
Total non-current liabilities 9.1% 7.3% 8.4% 11.7% 11.9%
Total liabilities 56.1% 53.9% 55.8% 50.3% 50.7%
Equity
Share capital 9.1% 10.5% 10.4% 11.4% 11.0%
Reserves & retained earnings 34.7% 35.6% 33.8% 38.2% 38.3%
Equity attributable to shareholders 43.9% 46.1% 44.2% 49.7% 49.3%
Non-controlling interest 0.0% 0.0% 0.0% 0.0% 0.0%
Total equity 43.9% 46.1% 44.2% 49.7% 49.3%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt 27.7% 25.3% 24.6% 30.4% 24.4%
Net debt / (net cash) 25.6% 22.3% 19.8% 26.5% 17.4%
Common equity 43.9% 46.1% 44.2% 49.7% 49.3%

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
HTL balance sheet — all reported line items (Rs bn)
Rs bn 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 0.1 0.2 0.4 0.3 0.7
Cash & Short Term Investments 0.3 0.4 0.6 0.5 0.9
Short-Term Investments - Total 0.2 0.2 0.2 0.2 0.2
Loans & Receivables - Net - Short-Term 3.8 2.1 1.8 0.8 0.8
Loans & Receivables - Total 3.8 2.1 1.8 0.8 0.8
Trade Accounts & Trade Notes Receivable - Net 2.0 1.3 1.1 0.2 0.1
Loans - Short-Term 1.1 0.4 0.4 0.3 0.3
Receivables - Other - Total 0.7 0.4 0.3 0.2 0.4
Inventories - Total 3.4 2.9 3.3 3.3 4.0
Inventories - Raw Materials 2.7 2.2 1.8 2.4 1.3
Inventories - Work in Progress 0.1 0.1 0.1 0.1 0.0
Inventories - Finished Goods 0.6 0.6 1.4 0.8 —
Inventories - Other - Total 0.0 0.0 0.0 0.1 2.7
Prepaid Expenses - Short-Term 0.3 0.3 0.3 0.2 0.2
Investments - Total 0.2 0.2 0.2 0.4 0.4
Assets Held for Sale/Discontinued Operations - Short-Term 0.1 0.4 0.1 — —
Other Current Assets - Total 0.0 0.0 0.0 0.0 0.0
Property, Plant & Equipment - Net - Total 7.2 7.1 7.2 7.1 6.6
Other Current Assets 0.0 0.0 0.0 0.0 0.0
Other Assets - Total 0.1 0.1 0.1 0.1 0.1
Investments in Associates, Joint Ventures and Unconsolidated Subsidiaries — — — — —
Intangible Assets - Total - Net 0.0 0.0 0.0 0.0 0.0
Total Current Assets 8.0 6.2 6.2 4.9 5.9
Intangible Assets - excluding Goodwill - Net - Total 0.0 0.0 0.0 0.0 0.0
Investments - Long-Term — — 0.0 0.1 0.1
Investment Property - Net — — 0.0 0.1 0.1
Intangible Assets - Gross - Total 0.1 0.1 0.1 0.1 0.1
Intangible Assets - excluding Goodwill - Gross 0.1 0.1 0.1 0.1 0.1
Receivables & Loans - Long-Term 0.0 0.0 0.0 0.0 0.0
Intangible Assets - Accumulated Amortization & Impairment - Total 0.1 0.1 0.1 0.1 0.0
Intangible Assets - excluding Goodwill - Accumulated Amortization & Impairment - Total 0.1 0.1 0.1 0.1 0.0
Loans - Long-Term 0.0 0.0 0.0 0.0 0.0
Computer Software - Intangible Assets - Net 0.0 0.0 0.0 0.0 0.0
Property, Plant & Equipment - excluding Assets Leased Out - Net - Total 7.2 7.1 7.2 7.1 6.6
Computer Software - Intangible Assets - Gross 0.1 0.1 0.1 0.1 0.1
Construction in Progress - Net 0.3 0.1 0.2 0.1 0.2
Right of Use Tangible Assets - Total - Net 0.3 0.4 0.6 0.6 0.6
Right of Use Tangible Assets - Capital/Finance Lease - Net 0.3 0.4 0.6 0.6 0.6
Property, Plant & Equipment - Other - Net 6.6 6.5 6.4 6.3 5.7
Computer Software - Intangible Assets - Accumulated Amortization & Impairment 0.1 0.1 0.1 0.1 0.0
Total Assets 15.2 13.3 13.4 12.2 12.7
Debt - Total 4.2 3.4 3.3 3.7 3.1
Short-Term Debt & Current Portion of Long-Term Debt 3.1 2.6 2.3 2.6 2.1
Current Portion of Long-Term Debt including Capitalized Leases 0.2 0.2 0.2 0.2 0.2
Capitalized Leases - Current Portion 0.1 0.1 0.2 0.2 0.1
Short-Term Debt & Notes Payable 2.9 2.4 2.1 2.4 1.9
Debt - Long-Term - Total 1.1 0.8 1.0 1.1 1.0
Current Portion of Long-Term Debt excluding Capitalized Leases 0.2 0.1 0.1 0.0 0.1
Capitalized Lease Obligations - Long-Term 0.3 0.4 0.5 0.5 0.5
Long-Term Debt excluding Capitalized Leases 0.8 0.4 0.5 0.6 0.5
Other Non-Current Assets - Total 0.0 0.0 0.0 0.1 0.1
Debt - Non-Convertible - Long-Term 0.8 0.4 0.5 0.6 0.5
Dividends Payable 0.0 0.0 0.0 0.0 0.0
Deferred Tax - Asset - Long-Term — — — — —
Deferred Tax & Investment Tax Credits - Long-Term 0.3 0.2 0.1 0.3 0.5
Deferred Tax - Liability - Long-Term 0.3 0.2 0.1 0.3 0.5
Payables & Accrued Expenses 3.7 3.4 3.9 1.9 2.7
Trade Account Payables - Total 3.5 3.2 3.8 1.8 2.6
Other Non-Current Assets 0.0 0.0 0.0 0.1 0.1
Accrued Expenses 0.2 0.2 0.1 0.1 0.1
Liabilities Held for Sale/Discontinued Operations - Long-term & Short-Term 0.0 0.0 — — —
Total Liabilities 8.6 7.2 7.5 6.1 6.4
Shareholders' Equity - Attributable to Parent Shareholders - Total 6.7 6.1 5.9 6.0 6.3
Total Non-Current Assets 7.3 7.1 7.2 7.3 6.8
Common Equity Attributable to Parent Shareholders 6.7 6.1 5.9 6.0 6.3
Common Equity - Contributed 1.4 1.4 1.4 1.4 1.4
Common Stock - Issued & Paid 1.4 1.4 1.4 1.4 1.4
Equity - Non-Contributed - Reserves & Retained Earnings 5.3 4.7 4.5 4.7 4.9
Retained Earnings - Total 3.2 2.5 2.4 2.6 4.9
Trade Accounts Payable & Accruals - Short-Term 3.7 3.4 3.9 1.9 2.7
Comprehensive Income - Accumulated - Total 2.1 2.2 2.1 2.1 —
Trade Accounts & Trade Notes Payable - Short-Term 3.5 3.2 3.8 1.8 2.6
Accrued Expenses - Short-Term 0.2 0.2 0.1 0.1 0.1
Liabilities Held for Sale/Discontinued Operations - Short-Term 0.0 0.0 — — —
Income Taxes - Payable - Short-Term 0.1 0.1 0.0 0.0 0.0
Dividends/Distributions Payable 0.0 0.0 0.0 0.0 0.0
Other Current Liabilities - Total 0.1 0.1 0.1 0.1 0.1
Common Equity - Total 6.7 6.1 5.9 6.0 6.3
Deferred Income - Short-Term 0.1 0.0 0.0 0.0 0.0
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 6.7 6.1 5.9 6.0 6.3
Total Liabilities & Equity 15.2 13.3 13.4 12.2 12.7
Other Current Liabilities 0.1 0.1 0.1 0.1 0.1
Revaluation Reserves 2.1 2.2 2.1 2.1 —
Total Current Liabilities 7.2 6.2 6.4 4.7 4.9
Other Non-Current Liabilities - Total 0.0 0.0 0.0 0.0 0.0
Other Non-Current Liabilities 0.0 0.0 0.0 0.0 0.0
Total Non-Current Liabilities 1.4 1.0 1.1 1.4 1.5
Common Shares - Issued - Total mn 139.2 139.2 139.2 139.2 139.2
Common Shares - Outstanding - Total mn 139.2 139.2 139.2 139.2 139.2
Common Shares - Treasury - Total mn 0.0 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn 150.0 150.0 150.0 150.0 150.0
Common Shares - Issued - Issue Specific mn 139.2 139.2 139.2 139.2 139.2
Common Shares - Outstanding - Issue Specific mn 139.2 139.2 139.2 139.2 139.2
Common Shares - Treasury - Issue Specific mn 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×
Right of Use Tangible Assets - Total - Net - Supplemental 0.3 0.4 0.6 0.6 0.6
Right of Use Tangible Assets - Capital/Finance Lease - Net - Supplemental 0.3 0.4 0.6 0.6 0.6
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Net - Supplemental 6.9 6.7 6.6 6.4 6.0
Finance and Operating Lease Liabilities - Total - Supplemental 0.4 0.5 0.6 0.7 0.6
Debt including Finance and Operating Lease Liabilities - Supplemental 4.2 3.4 3.3 3.7 3.1
Net Debt 3.9 3.0 2.7 3.2 2.2
Asset Accruals 15.2 13.1 13.0 11.9 12.0
Cash & Cash Equivalents - Total 0.1 0.2 0.4 0.3 0.7
Cash & Short Term Investments - Total 0.3 0.4 0.6 0.5 0.9
Debt - including Preferred Equity & Minority Interest - Total 4.2 3.4 3.3 3.7 3.1
Investments - Permanent — — 0.0 0.1 0.1
Net Book Capital 10.6 9.1 8.6 9.3 8.5
Net Operating Assets 10.6 9.1 8.6 9.3 8.5
Provisions - Total 0.3 0.2 0.1 0.3 0.5
Shareholders Equity - Common 6.7 6.1 5.9 6.0 6.3
Tangible Total Equity 6.7 6.1 5.9 6.0 6.2
Tangible Book Value 6.7 6.1 5.9 6.0 6.2
Total Book Capital 10.9 9.5 9.2 9.7 9.4
Total Capital 10.9 9.5 9.2 9.7 9.4
Total Long Term Capital 8.1 7.1 7.1 7.5 7.8
Unearned Revenue - Total 0.1 0.0 0.0 0.0 0.0
Book Value excluding Other Equity 6.7 6.1 5.9 6.0 6.3
Assets Held for Sale/Discontinued Operations - Long-Term & Short-Term 0.1 0.4 0.1 — —
Income Taxes - Payable - Long-Term & Short-Term 0.1 0.1 0.0 0.0 0.0
Revolving Line of Credit - Total Principal Amount 0.1 0.6 0.4 0.5 0.6
Contract Liabilities - Short-Term - Advance Consideration & Progress Billings in Excess of Unbilled Revenue 0.0 — — — —
Accruals - Short-Term 0.7 (0.2) (0.6) (0.1) 0.3
Cash & Short Term Investments - Net of Debt (3.9) (3.0) (2.7) (3.2) (2.2)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments 0.2 0.2 0.2 0.2 0.2
Total Fixed Assets - Net 7.3 7.1 7.2 7.3 6.8
Working Capital 0.8 (0.0) (0.2) 0.2 1.0
Interest Bearing Liabilities - Total 4.2 3.4 3.3 3.7 3.1
Working Capital - Non-Cash 0.5 (0.4) (0.8) (0.3) 0.1
Working Capital excluding Other Current Assets & Liabilities 0.9 0.0 (0.1) 0.3 1.1
Net Debt Including Preferred Equity & Minority Interest 3.9 3.0 2.7 3.2 2.2
Other Short-Term & Long-Term Assets - Total 0.1 0.1 0.1 0.1 0.1
Other Short-Term & Long-Term Liabilities - Total 0.2 0.1 0.1 0.2 0.1
Total Current Assets excluding Total Inventories 4.6 3.3 2.9 1.5 1.9
Tangible Book Value excluding Other Equity 6.7 6.1 5.9 6.0 6.2
Total Debt Excluding Islamic 4.2 3.4 3.3 3.7 3.1
Trade Accounts & Trade Notes Receivable - Net - Total 2.0 1.3 1.1 0.2 0.1
Current Liabilities excluding Current Debt - Total 4.0 3.6 4.0 2.1 2.8
Cash in Hand & with Banks - Total 0.1 0.2 0.4 0.3 0.7
Current Assets excluding Cash & Short Term Investments - Total 7.7 5.8 5.5 4.4 5.0
Cash, Short Term Investments & Accounts Receivable - Total 2.3 1.7 1.7 0.7 1.0

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