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Automobile Assembler

INDU Indus Motor Company Limited

Latest results: FY2026 · Jun 2026

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Last close · 16 Oct 2026

Rs 1,798.23 +0.68%

Annual · FY2007 – FY2026

Indus Motor Company Limited (INDU) balance sheet

At the end of FY2026 (Jul 2025 – Jun 2026) Indus Motor Company Limited had total assets of Rs 178.9 bn, down 3.2% on FY2025. Current assets of Rs 158.4 bn covered current liabilities of Rs 88.4 bn 1.79 times. Total debt was Rs 159.9 mn, leaving net cash of Rs 111.6 bn. Shareholders' equity was Rs 86.9 bn (Rs 1,105.54 per share), 48.6% of total assets.

INDU 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 111.8 122.3 83.8 50.4 147.7
Trade receivables 2.8 9.9 6.0 0.9 3.1
Inventories 37.4 22.4 23.6 29.4 27.0
Other current assets 0.0 1.8 2.3 12.3 8.1
Total current assets 158.4 161.2 119.4 98.2 190.1
Property, plant & equipment 18.1 20.4 23.5 24.4 15.0
Intangible assets 0.1 0.1 0.1 0.1 0.1
Long-term investments 0.0 0.0 0.0 0.0 7.8
Other non-current assets 2.1 3.0 2.8 0.0 0.8
Total non-current assets 20.5 23.5 26.4 24.6 23.8
Total assets 178.9 184.8 145.8 122.8 214.0
Liabilities
Trade payables 21.5 14.9 12.4 17.1 18.4
Short-term borrowings & current portion of debt 0.0 0.0 0.0 0.0 0.3
Total current liabilities 88.4 107.6 78.4 62.1 159.7
Long-term debt 0.1 0.2 0.2 0.2 0.3
Other non-current liabilities 0.0 0.0 0.0 0.0 0.0
Total non-current liabilities 3.5 0.2 0.2 0.6 0.3
Total liabilities 92.0 107.8 78.6 62.7 160.0
Equity
Share capital 0.8 0.8 0.8 0.8 0.8
Reserves & retained earnings 85.9 76.0 66.2 59.1 53.0
Equity attributable to shareholders 86.9 77.0 67.2 60.1 54.0
Non-controlling interest 0.0 0.0 0.0 0.0 0.0
Total equity 86.9 77.0 67.2 60.1 54.0
Total liabilities & equity 178.9 184.8 145.8 122.8 214.0
Key figures
Total debt 0.2 0.2 0.2 0.3 0.6
Net debt / (net cash) (111.6) (122.1) (83.5) (50.1) (147.1)
Shares outstanding mn 78.6 78.6 78.6 78.6 78.6
Common equity 86.9 77.0 67.2 60.1 54.0
Book value per share (Rs) Rs 1,105.54 979.04 855.30 764.25 687.16
INDU 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 -8.6% +45.9% +66.2% -65.9% +75.7%
Trade receivables -71.7% +65.4% +576.4% -71.3% +497.7%
Inventories +67.1% -5.2% -19.7% +8.9% +18.8%
Other current assets -97.3% -21.2% -81.2% +52.6% +43.9%
Total current assets -1.7% +35.0% +21.6% -48.4% +65.7%
Property, plant & equipment -11.3% -13.0% -3.7% +62.1% -4.6%
Intangible assets -1.0% +16.0% -45.5% -15.8% +264.7%
Long-term investments 0.0% +22.5% 0.0% -99.9% +148.8%
Other non-current assets -30.4% +7.1% — -100.0% +259.1%
Total non-current assets -13.1% -10.8% +7.4% +3.1% +24.2%
Total assets -3.2% +26.7% +18.8% -42.6% +59.8%
Liabilities
Trade payables +44.4% +20.0% -27.6% -7.2% +54.6%
Short-term borrowings & current portion of debt 0.0% 0.0% 0.0% -87.5% -14.3%
Total current liabilities -17.8% +37.3% +26.1% -61.1% +87.9%
Long-term debt -25.0% -20.0% -16.7% -14.3% -52.5%
Other non-current liabilities -0.7% +61.1% +416.1% +160.7% -99.4%
Total non-current liabilities +1,863.2% -15.1% -61.6% +97.2% -62.3%
Total liabilities -14.7% +37.2% +25.4% -60.8% +86.6%
Equity
Share capital 0.0% 0.0% 0.0% 0.0% 0.0%
Reserves & retained earnings +13.1% +14.7% +12.1% +11.4% +12.3%
Equity attributable to shareholders +12.9% +14.5% +11.9% +11.2% +12.1%
Non-controlling interest — — — — —
Total equity +12.9% +14.5% +11.9% +11.2% +12.1%
Total liabilities & equity -3.2% +26.7% +18.8% -42.6% +59.8%
Key figures
Total debt -20.0% -16.7% -14.3% -53.3% -37.7%
Net debt / (net cash) — — — — —
Shares outstanding — — — — —
Common equity +12.9% +14.5% +11.9% +11.2% +12.1%
Book value per share (Rs) +12.9% +14.5% +11.9% +11.2% +12.1%

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

INDU 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 62.5% 66.2% 57.5% 41.1% 69.0%
Trade receivables 1.6% 5.4% 4.1% 0.7% 1.4%
Inventories 20.9% 12.1% 16.2% 23.9% 12.6%
Other current assets 0.0% 1.0% 1.6% 10.0% 3.8%
Total current assets 88.6% 87.3% 81.9% 80.0% 88.9%
Property, plant & equipment 10.1% 11.1% 16.1% 19.9% 7.0%
Intangible assets 0.0% 0.0% 0.0% 0.1% 0.1%
Long-term investments 0.0% 0.0% 0.0% 0.0% 3.6%
Other non-current assets 1.1% 1.6% 1.9% 0.0% 0.4%
Total non-current assets 11.4% 12.7% 18.1% 20.0% 11.1%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables 12.0% 8.0% 8.5% 13.9% 8.6%
Short-term borrowings & current portion of debt 0.0% 0.0% 0.0% 0.0% 0.1%
Total current liabilities 49.4% 58.3% 53.8% 50.6% 74.6%
Long-term debt 0.1% 0.1% 0.1% 0.2% 0.1%
Other non-current liabilities 0.0% 0.0% 0.0% 0.0% 0.0%
Total non-current liabilities 2.0% 0.1% 0.1% 0.5% 0.1%
Total liabilities 51.4% 58.4% 53.9% 51.1% 74.8%
Equity
Share capital 0.4% 0.4% 0.5% 0.6% 0.4%
Reserves & retained earnings 48.0% 41.1% 45.4% 48.1% 24.8%
Equity attributable to shareholders 48.6% 41.6% 46.1% 48.9% 25.2%
Non-controlling interest 0.0% 0.0% 0.0% 0.0% 0.0%
Total equity 48.6% 41.6% 46.1% 48.9% 25.2%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt 0.1% 0.1% 0.2% 0.2% 0.3%
Net debt / (net cash) (62.4%) (66.1%) (57.3%) (40.8%) (68.8%)
Common equity 48.6% 41.6% 46.1% 48.9% 25.2%

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 168
INDU 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 0.6 0.2 0.0 0.0 0.0
Cash & Short Term Investments 111.8 122.3 83.8 50.4 147.7
Short-Term Investments - Total 111.1 122.1 83.8 50.4 147.7
Derivative Financial Instruments - Hedging - Short-Term — — 0.0 0.0 0.5
Loans & Receivables - Net - Short-Term 7.3 14.0 9.0 3.4 5.7
Loans & Receivables - Total 7.5 14.1 9.1 3.5 5.7
Trade Accounts & Trade Notes Receivable - Net 2.8 9.9 6.0 0.9 3.1
Trade Accounts & Trade Notes Receivable - Gross 2.9 9.9 6.0 0.9 3.1
Provision - Trade Accounts & Trade Notes Receivable 0.1 0.0 0.0 0.0 0.0
Loans - Short-Term 0.1 0.1 0.0 0.0 0.0
Income Tax - Receivables - Short-Term — — — — —
Receivables - Other - Total 4.4 4.0 3.0 2.5 2.6
Derivative Financial Instruments - Hedging - Total — — 0.0 0.0 0.5
Accounts & Notes Receivable - Trade - Gross - Total 2.9 9.9 6.0 0.9 3.1
Inventories - Total 37.4 22.4 23.6 29.4 27.0
Inventories - Raw Materials 14.6 7.1 9.7 10.1 10.9
Inventories - Work in Progress 2.7 1.8 1.5 1.1 2.1
Inventories - Finished Goods 20.1 13.4 12.4 18.1 14.0
Inventories - Other - Total — — — — —
Prepaid Expenses - Short-Term 2.0 0.8 0.7 2.7 1.2
Investments - Total 111.2 122.1 83.8 50.4 155.5
Other Current Assets - Total 0.0 1.8 2.3 12.3 8.1
Property, Plant & Equipment - Net - Total 18.1 20.4 23.5 24.4 15.0
Restricted Accounts - Short-Term 0.0 1.8 2.3 12.3 8.1
Property, Plant & Equipment - Gross - Total 59.4 56.3 56.4 52.1 39.2
Property, Plant & Equipment - Accumulated Depreciation & Impairment - Total 41.3 35.9 32.9 27.7 24.2
Other Current Assets — — — — —
Other Assets - Total 2.1 4.8 5.1 12.3 8.9
Intangible Assets - Total - Net 0.1 0.1 0.1 0.1 0.1
Total Current Assets 158.4 161.2 119.4 98.2 190.1
Intangible Assets - excluding Goodwill - Net - Total 0.1 0.1 0.1 0.1 0.1
Investments - Long-Term 0.0 0.0 0.0 0.0 7.8
Investments - Available for Sale/Held to Maturity - Long-Term 0.0 0.0 0.0 0.0 7.8
Intangible Assets - Gross - Total 0.5 0.4 0.4 0.3 0.4
Intangible Assets - excluding Goodwill - Gross 0.5 0.4 0.4 0.3 0.4
Receivables & Loans - Long-Term 0.2 0.1 0.1 0.1 0.0
Intangible Assets - Accumulated Amortization & Impairment - Total 0.4 0.3 0.3 0.2 0.2
Intangible Assets - excluding Goodwill - Accumulated Amortization & Impairment - Total 0.4 0.3 0.3 0.2 0.2
Loans - Long-Term 0.2 0.1 0.1 0.1 0.0
Computer Software - Intangible Assets - Net 0.1 0.1 0.1 0.1 0.1
Property, Plant & Equipment - excluding Assets Leased Out - Net - Total 18.1 20.4 23.5 24.4 15.0
Land & Buildings - Net 2.7 3.0 3.4 2.9 2.3
Computer Software - Intangible Assets - Gross 0.5 0.4 0.4 0.3 0.4
Leasehold Improvements - Net 0.1 0.1 0.1 0.2 0.2
Plant, Machinery & Equipment - Net 8.0 9.3 11.5 11.5 7.1
Transportation Equipment - Net 1.2 0.9 0.8 0.7 0.7
Computer Software & Equipment - Net 0.3 0.1 0.1 0.1 0.1
Construction in Progress - Net 0.8 2.4 1.4 5.6 2.5
Property, Plant & Equipment - Other - Net 6.7 5.8 7.2 4.4 3.2
Computer Software - Intangible Assets - Accumulated Amortization & Impairment 0.4 0.3 0.3 0.2 0.2
Intangible Assets - Other - Accumulated Amortization & Impairment — — — — —
Property, Plant & Equipment - excluding Assets Leased Out - Gross 59.4 56.3 56.4 52.1 39.2
Land & Buildings - Gross 6.8 6.7 6.7 5.7 4.7
Leasehold Improvements - Gross 0.2 0.2 0.2 0.2 0.2
Plant, Machinery & Equipment - Gross 29.7 28.5 29.4 26.8 20.7
Transportation Equipment - Gross 2.1 1.7 1.5 1.2 1.0
Computer Software & Equipment - Gross 0.7 0.4 0.4 0.4 0.4
Construction in Progress - Gross 0.8 2.4 1.4 5.6 2.5
Total Assets 178.9 184.8 145.8 122.8 214.0
Property, Plant & Equipment - Other - Gross 22.2 18.7 18.8 14.0 11.3
Debt - Total 0.2 0.2 0.2 0.3 0.6
Short-Term Debt & Current Portion of Long-Term Debt 0.0 0.0 0.0 0.0 0.3
Property, Plant & Equipment - excluding Assets Leased Out - Accumulated Depreciation & Impairment - Total 41.3 35.9 32.9 27.7 24.2
Land & Buildings - Accumulated Depreciation & Impairment 4.1 3.7 3.3 2.8 2.4
Leasehold Improvements - Accumulated Depreciation & Impairment 0.1 0.1 0.1 0.1 0.1
Current Portion of Long-Term Debt including Capitalized Leases 0.0 0.0 0.0 0.0 0.3
Plant, Machinery & Equipment - Accumulated Depreciation & Impairment 21.7 19.3 17.9 15.3 13.6
Transportation Equipment - Accumulated Depreciation & Impairment 0.9 0.8 0.6 0.5 0.3
Computer Software & Equipment - Accumulated Depreciation & Impairment 0.4 0.3 0.3 0.3 0.3
Debt - Long-Term - Total 0.1 0.2 0.2 0.2 0.3
Property, Plant & Equipment - Other - Accumulated Depreciation & Impairment 15.5 13.0 11.7 9.6 8.2
Current Portion of Long-Term Debt excluding Capitalized Leases 0.0 0.0 0.0 0.0 0.3
Long-Term Debt excluding Capitalized Leases 0.1 0.2 0.2 0.2 0.3
Other Non-Current Assets - Total 2.1 3.0 2.8 0.0 0.8
Debt - Non-Convertible - Long-Term 0.1 0.2 0.2 0.2 0.3
Dividends Payable 0.5 0.6 0.4 3.7 1.4
Deferred Tax - Asset - Long-Term 2.1 3.0 2.8 0.0 0.8
Deferred Tax & Investment Tax Credits - Long-Term — — 0.0 0.3 —
Deferred Tax - Liability - Long-Term — — 0.0 0.3 —
Prepaid Expenses - Long-Term — — — — —
Payables & Accrued Expenses 36.7 42.4 30.6 30.4 28.9
Trade Account Payables - Total 21.5 14.9 12.4 17.1 18.4
Other Non-Current Assets — — — — —
Accrued Expenses 15.2 27.5 18.2 13.3 10.5
Total Liabilities 92.0 107.8 78.6 62.7 160.0
Shareholders' Equity - Attributable to Parent Shareholders - Total 86.9 77.0 67.2 60.1 54.0
Total Non-Current Assets 20.5 23.5 26.4 24.6 23.8
Common Equity Attributable to Parent Shareholders 86.9 77.0 67.2 60.1 54.0
Common Equity - Contributed 1.0 1.0 1.0 1.0 1.0
Common Stock - Issued & Paid 0.8 0.8 0.8 0.8 0.8
Equity - Non-Contributed - Reserves & Retained Earnings 85.9 76.0 66.2 59.1 53.0
Retained Earnings - Total 14.5 13.5 10.3 7.1 9.1
Trade Accounts Payable & Accruals - Short-Term 33.3 42.4 30.6 30.4 28.9
Comprehensive Income - Accumulated - Total — — — — —
Trade Accounts & Trade Notes Payable - Short-Term 18.1 14.9 12.4 17.1 18.4
Investments - Unrealized Gain/Loss — — — — —
Accrued Expenses - Short-Term 15.2 27.5 18.2 13.3 10.5
Other Reserves/Equity - Total 71.5 62.5 56.0 52.0 44.0
Income Taxes - Payable - Short-Term 7.0 12.1 9.0 5.8 5.8
Dividends/Distributions Payable 0.5 0.6 0.4 3.7 1.4
Other Current Liabilities - Total 47.6 52.6 38.3 22.3 123.2
Common Equity - Total 86.9 77.0 67.2 60.1 54.0
Deferred Income - Short-Term 0.0 0.0 0.0 0.0 0.0
Security Deposits 0.3 0.3 0.3 0.4 0.4
Common Stock - Additional Paid in Capital including Option Reserve 0.2 0.2 0.2 0.2 0.2
Customer Advances - Short-Term 31.0 34.1 22.0 9.7 112.0
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 86.9 77.0 67.2 60.1 54.0
Total Liabilities & Equity 178.9 184.8 145.8 122.8 214.0
Provisions - Short-Term — — — 0.0 0.0
Other Current Liabilities 16.2 18.1 16.0 12.1 10.8
Total Current Liabilities 88.4 107.6 78.4 62.1 159.7
Accounts Payable including Accrued Expenses - Long-Term 3.4 — — — —
Trade Accounts Payable - Long-Term 3.4 — — — —
Other Non-Current Liabilities - Total 0.0 0.0 0.0 0.0 0.0
Provisions - Long-Term — — — — 0.0
Provisions - Other - Long-Term — — — — 0.0
Deferred Revenue - Long-Term 0.0 0.0 0.0 0.0 0.0
Total Non-Current Liabilities 3.5 0.2 0.2 0.6 0.3
Common Shares - Issued - Total mn 78.6 78.6 78.6 78.6 78.6
Common Shares - Outstanding - Total mn 78.6 78.6 78.6 78.6 78.6
Common Shares - Treasury - Total mn 0.0 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn 500.0 500.0 500.0 500.0 500.0
Common Shares - Issued - Issue Specific mn 78.6 78.6 78.6 78.6 78.6
Common Shares - Outstanding - Issue Specific mn 78.6 78.6 78.6 78.6 78.6
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×
Debt including Finance and Operating Lease Liabilities - Supplemental 0.2 0.2 0.2 0.3 0.6
Net Debt (111.6) (122.1) (83.5) (50.1) (147.1)
Capital Lease Maturities - Total — — — — —
Capital Lease Maturities - Due within 1 Year — — — — —
Capital Lease Maturities - Interest Costs — — — — —
Asset Accruals 178.1 184.5 145.7 122.7 213.9
Cash & Cash Equivalents - Total 0.6 0.2 0.0 0.0 0.0
Cash & Short Term Investments - Total 111.8 122.3 83.8 50.4 147.7
Debt - including Preferred Equity & Minority Interest - Total 0.2 0.2 0.2 0.3 0.6
Investments - Permanent 0.0 0.0 0.0 0.0 7.8
Net Book Capital (24.7) (45.1) (16.3) 9.9 (93.1)
Net Operating Assets (24.7) (45.1) (16.3) 9.9 (93.1)
Provisions - Total — — 0.0 0.3 0.0
Shareholders Equity - Common 86.9 77.0 67.2 60.1 54.0
Tangible Total Equity 86.8 76.9 67.2 59.9 53.9
Tangible Book Value 86.8 76.9 67.2 59.9 53.9
Total Book Capital 87.1 77.2 67.5 60.3 54.6
Total Capital 87.1 77.2 67.5 60.3 54.6
Total Long Term Capital 90.4 77.1 67.4 60.6 54.3
Unearned Revenue - Total 31.1 34.1 22.1 9.7 112.0
Book Value excluding Other Equity 15.4 14.5 11.3 8.1 10.1
Income Taxes - Payable - Long-Term & Short-Term 7.0 12.1 9.0 5.8 5.8
Accruals - Short-Term 69.4 53.4 41.0 36.0 30.4
Cash & Short Term Investments - Net of Debt 111.6 122.1 83.5 50.1 147.1
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments 0.0 0.0 0.0 0.0 0.3
Total Fixed Assets - Net 20.3 23.5 26.3 24.5 23.8
Working Capital 70.0 53.6 41.0 36.0 30.5
Interest Bearing Liabilities - Total 0.2 0.2 0.2 0.3 0.6
Working Capital - Non-Cash (41.8) (68.7) (42.7) (14.4) (117.3)
Working Capital excluding Other Current Assets & Liabilities 117.5 104.3 77.1 46.0 145.6
Net Debt Including Preferred Equity & Minority Interest (111.6) (122.1) (83.5) (50.1) (147.1)
Other Short-Term & Long-Term Assets - Total 2.1 3.0 2.8 0.0 0.8
Other Short-Term & Long-Term Liabilities - Total 47.6 52.6 38.3 22.3 123.2
Total Current Assets excluding Total Inventories 121.1 138.9 95.8 68.8 163.2
Tangible Book Value excluding Other Equity 15.4 14.4 11.2 8.0 9.9
Total Debt Excluding Islamic 0.2 0.2 0.2 0.3 0.6
Trade Accounts & Trade Notes Receivable - Net - Total 2.8 9.9 6.0 0.9 3.1
Provision for Doubtful Accounts & Notes Receivable - Total 0.1 0.0 0.0 0.0 0.0
Current Liabilities excluding Current Debt - Total 88.4 107.6 78.3 62.1 159.4
Cash in Hand & with Banks - Total 0.6 0.2 0.0 0.0 0.0
Current Assets excluding Cash & Short Term Investments - Total 46.7 39.0 35.6 47.8 42.4
Cash, Short Term Investments & Accounts Receivable - Total 114.6 132.2 89.8 51.3 150.8

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