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Power Generation & Distribution

NPL Nishat Power Limited

Latest results: FY2026 · Jun 2026

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Last close · 16 Oct 2026

Rs 53.20 +1.47%

Annual · FY2009 – FY2026

Nishat Power Limited (NPL) balance sheet

At the end of FY2026 (Jul 2025 – Jun 2026) Nishat Power Limited had total assets of Rs 35.5 bn, up 21.8% on FY2025. Current assets of Rs 12.6 bn covered current liabilities of Rs 5.4 bn 2.32 times. Total debt was Rs 4.9 bn, net debt Rs 1.6 bn. Shareholders' equity was Rs 29.9 bn (Rs 84.43 per share), 84.2% of total assets.

NPL 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 3.3 18.2 10.6 4.8 6.2
Trade receivables 6.5 1.7 14.4 14.2 11.5
Inventories 2.5 1.6 3.4 2.7 5.6
Other current assets 0.0 0.0 0.5 0.4 0.4
Total current assets 12.6 21.5 29.6 22.8 24.9
Property, plant & equipment 7.0 7.6 8.3 8.6 8.5
Total non-current assets 22.9 7.6 8.3 8.6 8.5
Total assets 35.5 29.2 37.9 31.4 33.4
Liabilities
Trade payables 0.3 0.2 1.6 0.9 0.1
Short-term borrowings & current portion of debt 4.9 0.7 3.0 0.0 4.5
Total current liabilities 5.4 1.2 5.3 1.5 5.3
Long-term debt — 0.0 0.0 0.0 0.0
Total non-current liabilities 0.2 0.0 0.0 0.0 0.0
Total liabilities 5.6 1.2 5.3 1.5 5.3
Equity
Share capital 3.5 3.5 3.5 3.5 3.5
Reserves & retained earnings 26.4 24.4 29.1 26.3 24.6
Equity attributable to shareholders 29.9 28.0 32.6 29.9 28.1
Non-controlling interest 0.0 0.0 0.0 0.0 0.0
Total equity 29.9 28.0 32.6 29.9 28.1
Total liabilities & equity 35.5 29.2 37.9 31.4 33.4
Key figures
Total debt 4.9 0.7 3.0 0.0 4.5
Net debt / (net cash) 1.6 (17.5) (7.6) (4.8) (1.7)
Shares outstanding mn 354.1 354.1 354.1 354.1 354.1
Common equity 29.9 28.0 32.6 29.9 28.1
Book value per share (Rs) Rs 84.43 79.01 92.12 84.39 79.34
NPL 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 -81.8% +72.5% +121.8% -23.7% +1,450.2%
Trade receivables +293.6% -88.5% +1.9% +22.7% -39.2%
Inventories +53.5% -52.3% +24.4% -50.9% +249.1%
Other current assets +1,330.4% -99.3% +12.4% +7.2% -34.0%
Total current assets -41.5% -27.3% +29.9% -8.3% +13.2%
Property, plant & equipment -8.2% -8.0% -3.4% +0.8% -3.7%
Total non-current assets +200.5% -8.0% -3.4% +0.9% -3.7%
Total assets +21.8% -23.1% +20.8% -6.0% +8.4%
Liabilities
Trade payables +17.9% -84.9% +73.6% +733.9% -42.2%
Short-term borrowings & current portion of debt +582.0% -75.7% — -100.0% +21.8%
Total current liabilities +362.5% -77.7% +252.3% -71.6% +11.3%
Long-term debt — — — — -100.0%
Total non-current liabilities — — — — -100.0%
Total liabilities +378.3% -77.7% +252.3% -71.6% +10.5%
Equity
Share capital 0.0% 0.0% 0.0% 0.0% 0.0%
Reserves & retained earnings +7.9% -16.0% +10.4% +7.3% +9.3%
Equity attributable to shareholders +6.9% -14.2% +9.1% +6.4% +8.0%
Non-controlling interest — — — — —
Total equity +6.9% -14.2% +9.1% +6.4% +8.0%
Total liabilities & equity +21.8% -23.1% +20.8% -6.0% +8.4%
Key figures
Total debt +582.0% -75.7% — -100.0% +20.6%
Net debt / (net cash) — — — — -151.2%
Shares outstanding — — — — —
Common equity +6.9% -14.2% +9.1% +6.4% +8.0%
Book value per share (Rs) +6.9% -14.2% +9.1% +6.4% +8.0%

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

NPL 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 9.3% 62.5% 27.9% 15.2% 18.7%
Trade receivables 18.4% 5.7% 38.1% 45.1% 34.6%
Inventories 7.0% 5.6% 9.0% 8.7% 16.7%
Other current assets 0.1% 0.0% 1.2% 1.3% 1.2%
Total current assets 35.5% 73.8% 78.1% 72.7% 74.5%
Property, plant & equipment 19.7% 26.1% 21.9% 27.3% 25.5%
Total non-current assets 64.5% 26.2% 21.9% 27.3% 25.5%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables 0.8% 0.9% 4.4% 3.0% 0.3%
Short-term borrowings & current portion of debt 13.8% 2.5% 7.8% 0.0% 13.6%
Total current liabilities 15.3% 4.0% 13.9% 4.8% 15.8%
Long-term debt — 0.0% 0.0% 0.0% 0.0%
Total non-current liabilities 0.5% 0.0% 0.0% 0.0% 0.0%
Total liabilities 15.8% 4.0% 13.9% 4.8% 15.8%
Equity
Share capital 10.0% 12.1% 9.3% 11.3% 10.6%
Reserves & retained earnings 74.2% 83.8% 76.7% 83.9% 73.6%
Equity attributable to shareholders 84.2% 96.0% 86.1% 95.2% 84.2%
Non-controlling interest 0.0% 0.0% 0.0% 0.0% 0.0%
Total equity 84.2% 96.0% 86.1% 95.2% 84.2%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt 13.8% 2.5% 7.8% 0.0% 13.6%
Net debt / (net cash) 4.5% (60.0%) (20.1%) (15.2%) (5.1%)
Common equity 84.2% 96.0% 86.1% 95.2% 84.2%

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 134
NPL 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 0.1 6.3 4.8 0.5
Cash & Short Term Investments 3.3 18.2 10.6 4.8 6.2
Short-Term Investments - Total 3.2 18.1 4.3 0.0 5.7
Loans & Receivables - Net - Short-Term 6.7 1.7 15.2 14.9 12.7
Loans & Receivables - Total 6.7 1.7 15.2 14.9 12.7
Trade Accounts & Trade Notes Receivable - Net 6.5 1.7 14.4 14.2 11.5
Loans - Short-Term — — 0.0 0.0 0.0
Income Tax - Receivables - Short-Term 0.2 0.0 0.3 0.4 0.9
Receivables - Other - Total 0.0 0.0 0.4 0.4 0.2
Inventories - Total 2.5 1.6 3.4 2.7 5.6
Inventories - Raw Materials 0.7 0.8 0.8 1.0 0.9
Inventories - Other - Total 1.8 0.8 2.6 1.7 4.7
Prepaid Expenses - Short-Term 0.0 0.0 0.0 0.0 0.0
Investments - Total 3.2 18.1 4.3 0.0 5.7
Other Current Assets - Total 0.0 0.0 0.5 0.4 0.4
Property, Plant & Equipment - Net - Total 7.0 7.6 8.3 8.6 8.5
Property, Plant & Equipment - Gross - Total 18.0 18.0 18.0 18.0 17.9
Property, Plant & Equipment - Accumulated Depreciation & Impairment - Total 11.0 10.4 9.7 9.5 9.4
Other Current Assets 0.0 0.0 0.5 0.4 0.4
Other Assets - Total 0.0 0.0 0.5 0.4 0.4
Investments in Associates, Joint Ventures and Unconsolidated Subsidiaries 15.9 0.0 0.0 0.0 0.0
Total Current Assets 12.6 21.5 29.6 22.8 24.9
Receivables & Loans - Long-Term 0.0 0.0 0.0 0.0 0.0
Loans - Long-Term 0.0 0.0 0.0 0.0 0.0
Property, Plant & Equipment - excluding Assets Leased Out - Net - Total 7.0 7.6 8.3 8.6 8.5
Land & Buildings - Net 0.3 0.3 0.3 0.3 0.3
Land/Improvements - Net 0.2 0.2 0.2 0.2 0.2
Plant, Machinery & Equipment - Net 6.6 7.2 7.8 7.8 7.8
Transportation Equipment - Net 0.2 0.2 0.1 0.1 0.2
Computer Software & Equipment - Net 0.0 0.0 0.0 0.0 0.0
Construction in Progress - Net 0.0 0.0 0.1 0.1 0.0
Property, Plant & Equipment - Other - Net 0.1 0.1 0.1 0.4 0.4
Property, Plant & Equipment - excluding Assets Leased Out - Gross 18.0 18.0 18.0 18.0 17.9
Land & Buildings - Gross 0.5 0.5 0.5 0.5 0.5
Land/Improvements - Gross 0.2 0.2 0.2 0.2 0.2
Plant, Machinery & Equipment - Gross 17.4 17.4 17.3 17.0 17.0
Transportation Equipment - Gross 0.5 0.5 0.4 0.3 0.3
Computer Software & Equipment - Gross 0.1 0.0 0.0 0.0 0.0
Construction in Progress - Gross 0.0 0.0 0.1 0.1 0.0
Total Assets 35.5 29.2 37.9 31.4 33.4
Property, Plant & Equipment - Other - Gross 0.1 0.1 0.1 0.5 0.5
Debt - Total 4.9 0.7 3.0 0.0 4.5
Short-Term Debt & Current Portion of Long-Term Debt 4.9 0.7 3.0 0.0 4.5
Property, Plant & Equipment - excluding Assets Leased Out - Accumulated Depreciation & Impairment - Total 11.0 10.4 9.7 9.5 9.4
Land & Buildings - Accumulated Depreciation & Impairment 0.2 0.2 0.2 0.2 0.1
Land/Improvements - Accumulated Depreciation & Impairment 0.0 0.0 0.0 0.0 0.0
Current Portion of Long-Term Debt including Capitalized Leases — — 0.0 0.0 0.0
Plant, Machinery & Equipment - Accumulated Depreciation & Impairment 10.7 10.1 9.5 9.2 9.2
Transportation Equipment - Accumulated Depreciation & Impairment 0.3 0.3 0.2 0.2 0.1
Computer Software & Equipment - Accumulated Depreciation & Impairment 0.0 0.0 0.0 0.0 0.0
Short-Term Debt & Notes Payable 4.9 0.7 3.0 0.0 4.5
Debt - Long-Term - Total — 0.0 0.0 0.0 0.0
Property, Plant & Equipment - Other - Accumulated Depreciation & Impairment 0.1 0.1 0.1 0.1 0.1
Current Portion of Long-Term Debt excluding Capitalized Leases — — 0.0 0.0 0.0
Long-Term Debt excluding Capitalized Leases — 0.0 0.0 0.0 0.0
Debt - Non-Convertible - Long-Term — 0.0 0.0 0.0 0.0
Dividends Payable 0.0 0.0 0.0 0.0 0.0
Deferred Tax & Investment Tax Credits - Long-Term 0.2 — — — —
Deferred Tax - Liability - Long-Term 0.2 — — — —
Payables & Accrued Expenses 0.4 0.3 2.2 1.5 0.6
Trade Account Payables - Total 0.3 0.2 1.6 0.9 0.1
Accrued Expenses 0.1 0.1 0.5 0.5 0.5
Total Liabilities 5.6 1.2 5.3 1.5 5.3
Shareholders' Equity - Attributable to Parent Shareholders - Total 29.9 28.0 32.6 29.9 28.1
Total Non-Current Assets 22.9 7.6 8.3 8.6 8.5
Common Equity Attributable to Parent Shareholders 29.9 28.0 32.6 29.9 28.1
Common Equity - Contributed 3.5 3.5 3.5 3.5 3.5
Common Stock - Issued & Paid 3.5 3.5 3.5 3.5 3.5
Equity - Non-Contributed - Reserves & Retained Earnings 26.4 24.4 29.1 26.3 24.6
Retained Earnings - Total 26.4 24.4 29.1 26.3 24.6
Trade Accounts Payable & Accruals - Short-Term 0.4 0.3 2.2 1.5 0.6
Trade Accounts & Trade Notes Payable - Short-Term 0.3 0.2 1.6 0.9 0.1
Accrued Expenses - Short-Term 0.1 0.1 0.5 0.5 0.5
Income Taxes - Payable - Short-Term 0.1 0.1 0.1 — —
Dividends/Distributions Payable 0.0 0.0 0.0 0.0 0.0
Other Current Liabilities - Total 0.0 0.0 0.0 0.0 0.1
Common Equity - Total 29.9 28.0 32.6 29.9 28.1
Security Deposits — — — — —
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 29.9 28.0 32.6 29.9 28.1
Total Liabilities & Equity 35.5 29.2 37.9 31.4 33.4
Other Current Liabilities 0.0 0.0 0.0 0.0 0.1
Total Current Liabilities 5.4 1.2 5.3 1.5 5.3
Total Non-Current Liabilities 0.2 0.0 0.0 0.0 0.0
Common Shares - Issued - Total mn 354.1 354.1 354.1 354.1 354.1
Common Shares - Outstanding - Total mn 354.1 354.1 354.1 354.1 354.1
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 354.1 354.1 354.1 354.1 354.1
Common Shares - Outstanding - Issue Specific mn 354.1 354.1 354.1 354.1 354.1
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 4.9 0.7 3.0 0.0 4.5
Net Debt 1.6 (17.5) (7.6) (4.8) (1.7)
Debt - Long-Term - Maturities - Total — — — — 0.0
Debt - Long-Term - Maturities - within 1 Year — — — — 0.0
Debt - Long-Term - Maturities - Year 5 — — — — 0.0
Debt - Long-Term - Maturities - Remaining — — — — 0.0
Debt - Long-Term - Maturities - 4-5 Years — — — — 0.0
Debt - Long-Term - Maturities - Year 6 & Beyond — — — — 0.0
Asset Accruals 35.4 29.0 31.6 26.6 32.9
Cash & Cash Equivalents - Total 0.1 0.1 6.3 4.8 0.5
Cash & Short Term Investments - Total 3.3 18.2 10.6 4.8 6.2
Debt - including Preferred Equity & Minority Interest - Total 4.9 0.7 3.0 0.0 4.5
Investments - Permanent 15.9 0.0 0.0 0.0 0.0
Net Book Capital 31.5 10.5 25.0 25.1 26.4
Net Operating Assets 31.5 10.5 25.0 25.1 26.4
Provisions - Total 0.2 — — — —
Shareholders Equity - Common 29.9 28.0 32.6 29.9 28.1
Tangible Total Equity 29.9 28.0 32.6 29.9 28.1
Tangible Book Value 29.9 28.0 32.6 29.9 28.1
Total Book Capital 34.8 28.7 35.6 29.9 32.6
Total Capital 34.8 28.7 35.6 29.9 32.6
Total Long Term Capital 30.1 28.0 32.6 29.9 28.1
Book Value excluding Other Equity 29.9 28.0 32.6 29.9 28.1
Income Taxes - Payable - Long-Term & Short-Term 0.1 0.1 0.1 — —
Accruals - Short-Term 7.0 20.2 18.0 16.5 19.1
Cash & Short Term Investments - Net of Debt (1.6) 17.5 7.6 4.8 1.7
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments — — 0.0 0.0 0.0
Total Fixed Assets - Net 22.9 7.6 8.3 8.6 8.5
Working Capital 7.2 20.3 24.3 21.3 19.6
Interest Bearing Liabilities - Total 4.9 0.7 3.0 0.0 4.5
Working Capital - Non-Cash 3.8 2.1 13.8 16.5 13.3
Working Capital excluding Other Current Assets & Liabilities 7.1 20.3 23.9 20.9 19.3
Net Debt Including Preferred Equity & Minority Interest 1.6 (17.5) (7.6) (4.8) (1.7)
Other Short-Term & Long-Term Assets - Total 0.0 0.0 0.5 0.4 0.4
Other Short-Term & Long-Term Liabilities - Total 0.0 0.0 0.0 0.0 0.1
Total Current Assets excluding Total Inventories 10.1 19.9 26.2 20.1 19.3
Tangible Book Value excluding Other Equity 29.9 28.0 32.6 29.9 28.1
Total Debt Excluding Islamic 4.9 0.7 3.0 0.0 4.5
Trade Accounts & Trade Notes Receivable - Net - Total 6.5 1.7 14.4 14.2 11.5
Current Liabilities excluding Current Debt - Total 0.5 0.5 2.3 1.5 0.8
Cash in Hand & with Banks - Total 0.1 0.1 6.3 4.8 0.5
Current Assets excluding Cash & Short Term Investments - Total 9.3 3.3 19.0 18.0 18.6
Cash, Short Term Investments & Accounts Receivable - Total 9.9 19.9 25.0 18.9 17.8

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