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Power Generation & Distribution

LPL Lalpir Power Limited

Latest results: FY2025 · Dec 2025 Q2 FY2026 · Apr – Jun 2026

Watch LPL · free results alerts

Last close · 16 Oct 2026

Rs 18.52 -0.75%

Quarterly · Q3 FY2021 – Q2 FY2026

Lalpir Power Limited (LPL) quarterly balance sheet

At the end of Q2 FY2026 (Apr – Jun 2026) Lalpir Power Limited had total assets of Rs 11.9 bn, down 17.3% on Q2 FY2025. Current assets of Rs 6.4 bn covered current liabilities of Rs 149.8 mn 42.66 times. Shareholders' equity was Rs 11.7 bn (Rs 41.79 per share), 98.6% of total assets.

LPL balance sheet (quarterly) (Rs bn)
Rs bn Q2 FY2026 Apr – Jun 2026 Q1 FY2026 Jan – Mar 2026 Q4 FY2025 Oct – Dec 2025 Q3 FY2025 Jul – Sep 2025 Q2 FY2025 Apr – Jun 2025 Q1 FY2025 Jan – Mar 2025 Q4 FY2024 Oct – Dec 2024 Q3 FY2024 Jul – Sep 2024
Assets
Cash & short-term investments 5.7 9.6 9.2 11.3 10.5 9.6 9.8 0.0
Trade receivables — — — — — 0.0 0.0 15.0
Inventories 0.4 0.5 0.5 0.6 0.7 1.0 1.2 3.6
Total current assets 6.4 10.3 9.8 12.1 11.9 11.8 12.1 21.1
Property, plant & equipment 0.0 1.6 1.9 2.2 2.4 2.7 3.0 3.2
Long-term investments 3.9 — 0.0 — 0.0 — 0.0 —
Other non-current assets 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total non-current assets 5.5 1.6 1.9 2.2 2.5 2.7 3.0 3.3
Total assets 11.9 11.9 11.7 14.3 14.3 14.5 15.1 24.4
Liabilities
Trade payables 0.1 0.1 0.2 0.3 0.2 0.1 0.2 0.3
Short-term borrowings & current portion of debt — — — — — — 0.0 4.8
Total current liabilities 0.1 0.2 0.2 0.3 0.2 0.1 0.2 5.3
Long-term debt — — — — — — — —
Other non-current liabilities 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1
Total non-current liabilities 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1
Total liabilities 0.2 0.2 0.2 0.3 0.2 0.1 0.2 5.4
Equity
Share capital 2.8 2.8 2.8 3.8 3.8 3.8 3.8 3.8
Reserves & retained earnings 8.9 9.0 8.7 10.2 10.3 10.6 11.0 15.3
Equity attributable to shareholders 11.7 11.8 11.5 14.0 14.1 14.4 14.8 19.1
Non-controlling interest 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total equity 11.7 11.8 11.5 14.0 14.1 14.4 14.8 19.1
Total liabilities & equity 11.9 11.9 11.7 14.3 14.3 14.5 15.1 24.4
Key figures
Total debt — — — — — — 0.0 4.8
Net debt / (net cash) (5.7) (9.6) (9.2) (11.3) (10.5) (9.6) (9.8) 4.8
Shares outstanding mn 279.8 279.8 279.8 379.8 379.8 379.8 379.8 379.8
Common equity 11.7 11.8 11.5 14.0 14.1 14.4 14.8 19.1
Book value per share (Rs) Rs 41.79 42.01 41.25 36.86 37.22 37.83 39.05 50.17
LPL balance sheet — year-on-year change (Rs mn)
Rs mn Q2 FY2026 Apr – Jun 2026 Q1 FY2026 Jan – Mar 2026 Q4 FY2025 Oct – Dec 2025 Q3 FY2025 Jul – Sep 2025 Q2 FY2025 Apr – Jun 2025 Q1 FY2025 Jan – Mar 2025 Q4 FY2024 Oct – Dec 2024 Q3 FY2024 Jul – Sep 2024
Assets
Cash & short-term investments -45.9% -0.4% -5.9% +40,940.8% +631.6% +105,904.5% +673.9% -89.7%
Trade receivables — — — — — -100.0% -100.0% +30.8%
Inventories -35.0% -55.8% -61.5% -82.5% -79.7% -75.0% -63.6% +4.2%
Total current assets -46.2% -12.6% -18.6% -42.5% -48.6% -47.7% -33.0% +15.1%
Property, plant & equipment -98.9% -39.4% -36.6% -32.0% -29.7% -27.6% -25.3% -24.0%
Long-term investments — — — — — — — —
Other non-current assets +5,816.3% +564.6% +25.7% -81.1% -81.1% -81.1% 0.0% 0.0%
Total non-current assets +123.0% -39.4% -36.8% -32.9% -30.6% -28.0% -25.2% -23.1%
Total assets -17.3% -17.6% -22.2% -41.2% -46.2% -44.8% -31.6% +7.9%
Liabilities
Trade payables -18.0% +86.2% -7.1% -11.1% -89.4% -86.0% -75.4% -17.4%
Short-term borrowings & current portion of debt — — — — — — -100.0% -35.6%
Total current liabilities -16.0% +74.6% -22.8% -94.0% -97.9% -99.0% -96.3% -34.4%
Long-term debt — — — — — — — —
Other non-current liabilities -48.8% -32.8% -35.9% -54.4% -49.2% -58.3% -52.1% +80.5%
Total non-current liabilities -48.8% -32.8% -35.9% -54.4% -49.2% -58.3% -52.1% +80.5%
Total liabilities -20.1% +56.3% -23.8% -93.6% -97.6% -98.8% -96.0% -33.9%
Equity
Share capital -26.3% -26.3% -26.3% 0.0% 0.0% 0.0% 0.0% 0.0%
Reserves & retained earnings -14.0% -15.3% -20.7% -33.1% -27.9% -21.6% -8.4% +42.4%
Equity attributable to shareholders -17.3% -18.2% -22.2% -26.5% -22.0% -16.9% -6.4% +31.3%
Non-controlling interest — — — — — — — —
Total equity -17.3% -18.2% -22.2% -26.5% -22.0% -16.9% -6.4% +31.3%
Total liabilities & equity -17.3% -17.6% -22.2% -41.2% -46.2% -44.8% -31.6% +7.9%
Key figures
Total debt — — — — — — -100.0% -35.6%
Net debt / (net cash) — — — -335.8% -305.9% -219.9% -334.9% -33.6%
Shares outstanding — — — — — — — —
Common equity -17.3% -18.2% -22.2% -26.5% -22.0% -16.9% -6.4% +31.3%
Book value per share (Rs) +12.3% +11.0% +5.6% -26.5% -22.0% -16.9% -6.4% +31.3%

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

LPL balance sheet — common size (Rs mn)
Rs mn Q2 FY2026 Apr – Jun 2026 Q1 FY2026 Jan – Mar 2026 Q4 FY2025 Oct – Dec 2025 Q3 FY2025 Jul – Sep 2025 Q2 FY2025 Apr – Jun 2025 Q1 FY2025 Jan – Mar 2025 Q4 FY2024 Oct – Dec 2024 Q3 FY2024 Jul – Sep 2024
Assets
Cash & short-term investments 48.1% 80.2% 78.4% 78.7% 73.5% 66.4% 64.8% 0.1%
Trade receivables — — — — — 0.0% 0.0% 61.3%
Inventories 3.8% 3.8% 3.9% 4.4% 4.8% 7.1% 7.9% 14.7%
Total current assets 53.9% 86.2% 83.9% 84.7% 82.9% 81.2% 80.2% 86.6%
Property, plant & equipment 0.2% 13.8% 16.1% 15.3% 17.1% 18.7% 19.7% 13.2%
Long-term investments 33.3% — 0.0% — 0.0% — 0.0% —
Other non-current assets 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Total non-current assets 46.1% 13.8% 16.1% 15.3% 17.1% 18.8% 19.8% 13.4%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables 1.2% 1.3% 1.4% 2.1% 1.2% 0.6% 1.2% 1.4%
Short-term borrowings & current portion of debt — — — — — — 0.0% 19.7%
Total current liabilities 1.3% 1.3% 1.5% 2.2% 1.2% 0.6% 1.5% 21.7%
Long-term debt — — — — — — — —
Other non-current liabilities 0.1% 0.1% 0.1% 0.2% 0.2% 0.1% 0.1% 0.2%
Total non-current liabilities 0.1% 0.1% 0.1% 0.2% 0.2% 0.1% 0.1% 0.2%
Total liabilities 1.4% 1.4% 1.6% 2.4% 1.4% 0.8% 1.6% 21.9%
Equity
Share capital 23.6% 23.5% 23.9% 26.5% 26.5% 26.2% 25.2% 15.6%
Reserves & retained earnings 75.0% 75.1% 74.5% 71.1% 72.1% 73.0% 73.2% 62.5%
Equity attributable to shareholders 98.6% 98.6% 98.4% 97.6% 98.6% 99.2% 98.4% 78.1%
Non-controlling interest 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Total equity 98.6% 98.6% 98.4% 97.6% 98.6% 99.2% 98.4% 78.1%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt — — — — — — 0.0% 19.7%
Net debt / (net cash) (48.1%) (80.2%) (78.4%) (78.7%) (73.5%) (66.4%) (64.8%) 19.6%
Common equity 98.6% 98.6% 98.4% 97.6% 98.6% 99.2% 98.4% 78.1%

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 110
LPL balance sheet — all reported line items (Rs bn)
Rs bn Q2 FY2026 Apr – Jun 2026 Q1 FY2026 Jan – Mar 2026 Q4 FY2025 Oct – Dec 2025 Q3 FY2025 Jul – Sep 2025 Q2 FY2025 Apr – Jun 2025 Q1 FY2025 Jan – Mar 2025 Q4 FY2024 Oct – Dec 2024 Q3 FY2024 Jul – Sep 2024
Cash & Cash Equivalents 0.0 0.0 0.0 0.0 0.1 0.1 0.7 0.0
Cash & Short Term Investments 5.7 9.6 9.2 11.3 10.5 9.6 9.8 0.0
Short-Term Investments - Total 5.7 9.6 9.2 11.3 10.5 9.5 9.1 0.0
Loans & Receivables - Net - Short-Term 0.1 0.2 0.2 0.2 0.6 0.9 0.9 17.2
Loans & Receivables - Total 0.1 0.2 0.2 0.2 0.6 0.9 0.9 17.3
Trade Accounts & Trade Notes Receivable - Net — — — — — 0.0 0.0 15.0
Loans - Short-Term 0.0 0.0 0.0 0.0 0.0 0.2 0.0 0.1
Income Tax - Receivables - Short-Term — — — — — — — 1.5
Receivables - Other - Total 0.1 0.2 0.2 0.2 0.5 0.6 0.8 0.7
Inventories - Total 0.4 0.5 0.5 0.6 0.7 1.0 1.2 3.6
Inventories - Raw Materials 0.4 0.5 0.5 0.6 0.7 1.0 1.2 3.6
Prepaid Expenses - Short-Term 0.1 0.1 0.0 0.0 0.1 0.3 0.3 0.3
Investments - Total 9.6 9.6 9.2 11.3 10.5 9.5 9.1 0.0
Property, Plant & Equipment - Net - Total 0.0 1.6 1.9 2.2 2.4 2.7 3.0 3.2
Other Assets - Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total Current Assets 6.4 10.3 9.8 12.1 11.9 11.8 12.1 21.1
Investments - Long-Term 3.9 — 0.0 — 0.0 — 0.0 —
Investment Property - Net 0.1 — — — — — — —
Investments - Available for Sale/Held to Maturity - Long-Term 3.9 — 0.0 — 0.0 — 0.0 —
Receivables & Loans - Long-Term 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Loans - Long-Term 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Property, Plant & Equipment - excluding Assets Leased Out - Net - Total — — — 2.2 — 2.7 — —
Construction in Progress - Net — — — — — — — —
Property, Plant & Equipment - Other - Net — — — 2.2 — 2.7 — —
Total Assets 11.9 11.9 11.7 14.3 14.3 14.5 15.1 24.4
Debt - Total — — — — — — 0.0 4.8
Short-Term Debt & Current Portion of Long-Term Debt — — — — — — 0.0 4.8
Current Portion of Long-Term Debt including Capitalized Leases — — — — — — — —
Short-Term Debt & Notes Payable — — — — — — 0.0 4.8
Debt - Long-Term - Total — — — — — — — —
Current Portion of Long-Term Debt excluding Capitalized Leases — — — — — — — —
Assets Held for Sale/Discontinued Operations - Long-Term 1.5 — — — — — — —
Long-Term Debt excluding Capitalized Leases — — — — — — — —
Other Non-Current Assets - Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Debt - Non-Convertible - Long-Term — — — — — — — —
Dividends Payable 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Deferred Tax - Asset - Long-Term 0.0 — — — — — — —
Payables & Accrued Expenses 0.1 0.1 0.2 0.3 0.2 0.1 0.2 0.3
Trade Account Payables - Total 0.1 0.1 0.2 0.3 0.2 0.1 0.2 0.3
Other Non-Current Assets 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total Liabilities 0.2 0.2 0.2 0.3 0.2 0.1 0.2 5.4
Shareholders' Equity - Attributable to Parent Shareholders - Total 11.7 11.8 11.5 14.0 14.1 14.4 14.8 19.1
Total Non-Current Assets 5.5 1.6 1.9 2.2 2.5 2.7 3.0 3.3
Common Equity Attributable to Parent Shareholders 11.7 11.8 11.5 14.0 14.1 14.4 14.8 19.1
Common Equity - Contributed 2.8 2.8 2.8 3.8 3.8 3.8 3.8 3.8
Common Stock - Issued & Paid 2.8 2.8 2.8 3.8 3.8 3.8 3.8 3.8
Equity - Non-Contributed - Reserves & Retained Earnings 8.9 9.0 8.7 10.2 10.3 10.6 11.0 15.3
Retained Earnings - Total 8.9 9.0 8.7 10.2 10.3 10.6 11.0 15.3
Trade Accounts Payable & Accruals - Short-Term 0.1 0.1 0.2 0.3 0.2 0.1 0.2 0.3
Trade Accounts & Trade Notes Payable - Short-Term 0.1 0.1 0.2 0.3 0.2 0.1 0.2 0.3
Dividends/Distributions Payable 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Other Current Liabilities - Total 0.0 — 0.0 0.0 0.0 0.0 0.0 0.1
Common Equity - Total 11.7 11.8 11.5 14.0 14.1 14.4 14.8 19.1
Deferred Income - Short-Term 0.0 — — — — — — —
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 11.7 11.8 11.5 14.0 14.1 14.4 14.8 19.1
Total Liabilities & Equity 11.9 11.9 11.7 14.3 14.3 14.5 15.1 24.4
Other Current Liabilities — — 0.0 0.0 0.0 0.0 0.0 0.1
Total Current Liabilities 0.1 0.2 0.2 0.3 0.2 0.1 0.2 5.3
Other Non-Current Liabilities - Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1
Provisions - Long-Term 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1
Post Employment Benefits - Pension & Other - Long-Term 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1
Deferred Revenue - Long-Term — — — — — — — —
Total Non-Current Liabilities 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1
Common Shares - Issued - Total mn 279.8 279.8 279.8 379.8 379.8 379.8 379.8 379.8
Common Shares - Outstanding - Total mn 279.8 279.8 279.8 379.8 379.8 379.8 379.8 379.8
Common Shares - Treasury - Total mn 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn 500.0 500.0 500.0 500.0 500.0 500.0 500.0 500.0
Common Shares - Issued - Issue Specific mn 279.8 279.8 279.8 379.8 379.8 379.8 379.8 379.8
Common Shares - Outstanding - Issue Specific mn 279.8 279.8 279.8 379.8 379.8 379.8 379.8 379.8
Common Shares - Treasury - Issue Specific mn 0.0 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× 1.00×
Debt including Finance and Operating Lease Liabilities - Supplemental — — — — — — 0.0 4.8
Net Debt (5.7) (9.6) (9.2) (11.3) (10.5) (9.6) (9.8) 4.8
Asset Accruals 11.8 11.9 11.7 14.3 14.3 14.4 14.4 24.3
Cash & Cash Equivalents - Total 0.0 0.0 0.0 0.0 0.1 0.1 0.7 0.0
Cash & Short Term Investments - Total 5.7 9.6 9.2 11.3 10.5 9.6 9.8 0.0
Debt - including Preferred Equity & Minority Interest - Total — — — — — — 0.0 4.8
Investments - Permanent 3.9 — 0.0 — 0.0 — 0.0 —
Net Book Capital 6.0 2.2 2.3 2.7 3.6 4.8 5.1 23.8
Net Operating Assets 6.0 2.2 2.3 2.7 3.6 4.8 5.1 23.8
Provisions - Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1
Shareholders Equity - Common 11.7 11.8 11.5 14.0 14.1 14.4 14.8 19.1
Tangible Total Equity 11.7 11.8 11.5 14.0 14.1 14.4 14.8 19.1
Tangible Book Value 11.7 11.8 11.5 14.0 14.1 14.4 14.8 19.1
Total Book Capital 11.7 11.8 11.5 14.0 14.1 14.4 14.8 23.9
Total Capital 11.7 11.8 11.5 14.0 14.1 14.4 14.8 23.9
Total Long Term Capital 11.7 11.8 11.6 14.0 14.2 14.4 14.9 19.1
Unearned Revenue - Total 0.0 — — — — — — —
Book Value excluding Other Equity 11.7 11.8 11.5 14.0 14.1 14.4 14.8 19.1
Assets Held for Sale/Discontinued Operations - Long-Term & Short-Term 1.5 — — — — — — —
Contract Liabilities - Short-Term - Advance Consideration & Progress Billings in Excess of Unbilled Revenue 0.0 — — — — — — —
Accruals - Short-Term 6.2 10.1 9.6 11.8 11.6 11.6 11.2 15.8
Cash & Short Term Investments - Net of Debt 5.7 9.6 9.2 11.3 10.5 9.6 9.8 (4.8)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments — — — — — — — —
Total Fixed Assets - Net 5.5 1.6 1.9 2.2 2.4 2.7 3.0 3.2
Working Capital 6.2 10.1 9.7 11.8 11.7 11.7 11.9 15.8
Interest Bearing Liabilities - Total — — — — — — 0.0 4.8
Working Capital - Non-Cash 0.5 0.6 0.5 0.5 1.2 2.1 2.1 15.8
Working Capital excluding Other Current Assets & Liabilities 6.2 — 9.7 11.8 11.7 11.7 11.9 16.0
Net Debt Including Preferred Equity & Minority Interest (5.7) (9.6) (9.2) (11.3) (10.5) (9.6) (9.8) 4.8
Other Short-Term & Long-Term Assets - Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Other Short-Term & Long-Term Liabilities - Total 0.0 — 0.0 0.0 0.0 0.0 0.0 0.1
Total Current Assets excluding Total Inventories 5.9 9.8 9.4 11.5 11.2 10.7 10.9 17.5
Tangible Book Value excluding Other Equity 11.7 11.8 11.5 14.0 14.1 14.4 14.8 19.1
Total Debt Excluding Islamic — — — — — — 0.0 4.8
Trade Accounts & Trade Notes Receivable - Net - Total — — — — — 0.0 0.0 15.0
Current Liabilities excluding Current Debt - Total — — — — — — 0.2 0.5
Cash in Hand & with Banks - Total 0.0 0.0 0.0 0.0 0.1 0.1 0.7 0.0
Current Assets excluding Cash & Short Term Investments - Total 0.7 0.7 0.6 0.9 1.4 2.2 2.3 21.1
Cash, Short Term Investments & Accounts Receivable - Total — — — — — 9.6 9.8 15.0

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