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Refinery

NRL National Refinery Limited

Latest results: FY2026 · Jun 2026

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Last close · 16 Oct 2026

Rs 667.00 +0.86%

Annual · FY2007 – FY2026

National Refinery Limited (NRL) balance sheet

At the end of FY2026 (Jul 2025 – Jun 2026) National Refinery Limited had total assets of Rs 166.2 bn, up 11.2% on FY2025. Current assets of Rs 84.2 bn covered current liabilities of Rs 105.0 bn 0.80 times. Total debt was Rs 47.8 bn, net debt Rs 46.4 bn. Shareholders' equity was Rs 56.4 bn (Rs 705.90 per share), 34.0% of total assets.

NRL 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 1.4 0.9 0.6 0.7 0.7
Trade receivables 22.3 17.8 9.9 22.9 16.5
Inventories 50.2 31.5 51.5 50.7 47.6
Other current assets — — — — —
Total current assets 84.2 65.0 67.9 78.8 69.6
Property, plant & equipment 68.2 67.9 23.6 25.6 28.3
Intangible assets 0.0 0.0 0.0 0.0 0.0
Long-term investments 0.0 0.0 0.0 0.0 0.0
Other non-current assets 13.7 16.6 11.7 7.4 4.7
Total non-current assets 82.0 84.5 35.3 33.0 33.1
Total assets 166.2 149.5 103.2 111.8 102.7
Liabilities
Trade payables 48.5 21.6 21.6 28.4 34.9
Short-term borrowings & current portion of debt 43.9 49.5 52.8 37.5 18.5
Total current liabilities 105.0 87.1 83.3 76.4 61.9
Long-term debt 3.9 11.4 0.1 0.2 0.2
Other non-current liabilities 0.9 0.7 0.5 0.6 0.8
Total non-current liabilities 4.8 12.1 0.7 0.7 1.0
Total liabilities 109.8 99.2 84.0 77.2 62.9
Equity
Share capital 0.8 0.8 0.8 0.8 0.8
Reserves & retained earnings 55.6 49.5 18.4 33.8 39.0
Equity attributable to shareholders 56.4 50.3 19.2 34.6 39.8
Non-controlling interest 0.0 0.0 0.0 0.0 0.0
Total equity 56.4 50.3 19.2 34.6 39.8
Total liabilities & equity 166.2 149.5 103.2 111.8 102.7
Key figures
Total debt 47.8 60.9 52.9 37.7 18.7
Net debt / (net cash) 46.4 60.0 52.4 37.0 18.0
Shares outstanding mn 80.0 80.0 80.0 80.0 80.0
Common equity 56.4 50.3 19.2 34.6 39.8
Book value per share (Rs) Rs 705.90 629.22 240.31 432.66 497.95
NRL 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 +65.5% +50.1% -14.2% +3.4% +5.3%
Trade receivables +25.5% +80.2% -57.0% +38.9% +82.7%
Inventories +59.5% -38.9% +1.6% +6.6% +106.0%
Other current assets — — — — —
Total current assets +29.7% -4.3% -13.9% +13.2% +92.3%
Property, plant & equipment +0.5% +188.2% -8.0% -9.7% -9.2%
Intangible assets -49.6% -18.2% +87.0% -59.1% -37.4%
Long-term investments +9.5% -4.7% +1.8% -16.7% +78.5%
Other non-current assets -17.4% +41.9% +59.4% +56.1% -42.6%
Total non-current assets -3.0% +139.4% +7.0% -0.4% -16.1%
Total assets +11.2% +44.9% -7.7% +8.8% +35.7%
Liabilities
Trade payables +124.5% -0.2% -23.9% -18.6% +104.2%
Short-term borrowings & current portion of debt -11.3% -6.2% +40.7% +102.5% -7.4%
Total current liabilities +20.6% +4.6% +8.9% +23.6% +44.2%
Long-term debt -65.8% +7,804.4% -9.1% -6.6% -4.7%
Other non-current liabilities +24.6% +35.7% -5.2% -31.9% -14.9%
Total non-current liabilities -60.2% +1,652.2% -6.0% -27.7% -13.4%
Total liabilities +10.7% +18.1% +8.8% +22.7% +42.6%
Equity
Share capital 0.0% 0.0% 0.0% 0.0% 0.0%
Reserves & retained earnings +12.4% +168.9% -45.5% -13.4% +26.7%
Equity attributable to shareholders +12.2% +161.8% -44.5% -13.1% +26.1%
Non-controlling interest — — — — —
Total equity +12.2% +161.8% -44.5% -13.1% +26.1%
Total liabilities & equity +11.2% +44.9% -7.7% +8.8% +35.7%
Key figures
Total debt -21.5% +15.0% +40.5% +101.5% -7.4%
Net debt / (net cash) -22.7% +14.6% +41.5% +105.1% -7.8%
Shares outstanding — — — — —
Common equity +12.2% +161.8% -44.5% -13.1% +26.1%
Book value per share (Rs) +12.2% +161.8% -44.5% -13.1% +26.1%

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

NRL 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 0.9% 0.6% 0.6% 0.6% 0.6%
Trade receivables 13.4% 11.9% 9.6% 20.5% 16.1%
Inventories 30.2% 21.1% 49.9% 45.4% 46.3%
Other current assets — — — — —
Total current assets 50.7% 43.4% 65.8% 70.5% 67.8%
Property, plant & equipment 41.1% 45.4% 22.8% 22.9% 27.6%
Intangible assets 0.0% 0.0% 0.0% 0.0% 0.0%
Long-term investments 0.0% 0.0% 0.0% 0.0% 0.0%
Other non-current assets 8.3% 11.1% 11.4% 6.6% 4.6%
Total non-current assets 49.3% 56.6% 34.2% 29.5% 32.2%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables 29.2% 14.4% 21.0% 25.4% 34.0%
Short-term borrowings & current portion of debt 26.4% 33.1% 51.2% 33.6% 18.0%
Total current liabilities 63.1% 58.2% 80.7% 68.4% 60.2%
Long-term debt 2.3% 7.6% 0.1% 0.1% 0.2%
Other non-current liabilities 0.6% 0.5% 0.5% 0.5% 0.8%
Total non-current liabilities 2.9% 8.1% 0.7% 0.7% 1.0%
Total liabilities 66.0% 66.3% 81.4% 69.0% 61.2%
Equity
Share capital 0.5% 0.5% 0.8% 0.7% 0.8%
Reserves & retained earnings 33.5% 33.1% 17.9% 30.2% 38.0%
Equity attributable to shareholders 34.0% 33.7% 18.6% 31.0% 38.8%
Non-controlling interest 0.0% 0.0% 0.0% 0.0% 0.0%
Total equity 34.0% 33.7% 18.6% 31.0% 38.8%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt 28.8% 40.7% 51.3% 33.7% 18.2%
Net debt / (net cash) 27.9% 40.1% 50.7% 33.1% 17.6%
Common equity 34.0% 33.7% 18.6% 31.0% 38.8%

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 183
NRL 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 0.5 0.3 0.1 0.1 0.1
Cash & Short Term Investments 1.4 0.9 0.6 0.7 0.7
Short-Term Investments - Total 1.0 0.5 0.5 0.6 0.5
Loans & Receivables - Net - Short-Term 32.6 32.6 15.7 27.4 21.3
Loans & Receivables - Total 32.6 32.6 15.7 27.4 21.4
Trade Accounts & Trade Notes Receivable - Net 22.3 17.8 9.9 22.9 16.5
Trade Accounts & Trade Notes Receivable - Gross 22.3 17.8 9.9 22.9 16.5
Provision - Trade Accounts & Trade Notes Receivable 0.0 0.0 0.0 0.0 0.0
Loans - Short-Term — — — — —
Income Tax - Receivables - Short-Term 2.0 2.1 2.7 2.8 3.4
Receivables - Other - Total 8.3 12.7 3.1 1.6 1.5
Accounts & Notes Receivable - Trade - Gross - Total 22.3 17.8 9.9 22.9 16.5
Inventories - Total 50.2 31.5 51.5 50.7 47.6
Inventories - Raw Materials 23.8 15.4 20.4 25.9 21.1
Inventories - Work in Progress 8.3 8.4 9.4 10.6 11.1
Inventories - Finished Goods 18.4 7.9 21.9 14.6 15.7
Inventories - Other - Total (0.3) (0.3) (0.3) (0.3) (0.3)
Prepaid Expenses - Short-Term 0.0 0.0 0.0 0.0 0.0
Investments - Total 1.0 0.6 0.5 0.6 0.5
Other Current Assets - Total — — — — —
Property, Plant & Equipment - Net - Total 68.2 67.9 23.6 25.6 28.3
Property, Plant & Equipment - Gross - Total 105.2 103.3 55.5 54.1 53.4
Property, Plant & Equipment - Accumulated Depreciation & Impairment - Total 37.0 35.5 32.0 28.5 25.1
Other Assets - Total 13.7 16.6 11.7 7.4 4.7
Intangible Assets - Total - Net 0.0 0.0 0.0 0.0 0.0
Total Current Assets 84.2 65.0 67.9 78.8 69.6
Intangible Assets - excluding Goodwill - Net - Total 0.0 0.0 0.0 0.0 0.0
Investments - Long-Term 0.0 0.0 0.0 0.0 0.0
Intangible Assets - Gross - Total 0.4 0.4 0.4 0.4 0.4
Intangible Assets - excluding Goodwill - Gross 0.4 0.4 0.4 0.4 0.4
Receivables & Loans - Long-Term 0.0 0.0 0.0 0.0 0.0
Intangible Assets - Accumulated Amortization & Impairment - Total 0.4 0.4 0.4 0.4 0.4
Intangible Assets - excluding Goodwill - Accumulated Amortization & Impairment - Total 0.4 0.4 0.4 0.4 0.4
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
Receivables - Other - Net - Long-Term — — — — —
Intangible Assets - Other - Net 0.0 0.0 0.0 — —
Property, Plant & Equipment - excluding Assets Leased Out - Net - Total 68.2 67.9 23.6 25.6 28.3
Land & Buildings - Net 0.4 0.4 0.5 0.5 0.5
Buildings - Net 0.4 0.4 0.5 0.5 0.5
Computer Software - Intangible Assets - Gross 0.4 0.4 0.4 0.4 0.4
Plant, Machinery & Equipment - Net 16.4 17.1 19.9 22.3 25.2
Transportation Equipment - Net 0.1 0.0 0.0 0.0 0.0
Computer Software & Equipment - Net 0.0 0.0 0.0 0.0 0.0
Intangible Assets - Other - Gross - Total 0.0 0.0 0.0 — —
Construction in Progress - Net 3.0 2.1 1.8 1.5 1.4
Property, Plant & Equipment - Under Capital Lease - Net 46.2 46.2 0.0 0.0 0.0
Right of Use Tangible Assets - Total - Net 0.1 0.1 0.1 0.1 0.1
Right of Use Tangible Assets - Capital/Finance Lease - Net 0.1 0.1 0.1 0.1 0.1
Property, Plant & Equipment - Other - Net 2.2 2.0 1.2 1.1 1.0
Computer Software - Intangible Assets - Accumulated Amortization & Impairment 0.4 0.4 0.4 0.4 0.4
Property, Plant & Equipment - excluding Assets Leased Out - Gross 105.2 103.3 55.5 54.1 53.4
Land & Buildings - Gross 1.1 1.1 1.1 1.0 1.0
Buildings - Gross 1.1 1.1 1.1 1.0 1.0
Plant, Machinery & Equipment - Gross 51.1 50.4 49.9 49.0 48.7
Transportation Equipment - Gross 0.2 0.2 0.2 0.2 0.2
Computer Software & Equipment - Gross 0.1 0.1 0.1 0.1 0.1
Construction in Progress - Gross 3.0 2.1 1.8 1.5 1.4
Property, Plant & Equipment - Under Capital Lease - Gross 46.2 46.2 0.1 0.1 0.1
Right of Use Tangible Assets - Total - Gross 0.2 0.2 0.2 0.2 0.2
Total Assets 166.2 149.5 103.2 111.8 102.7
Right of Use Tangible Assets - Capital/Finance Lease - Gross 0.2 0.2 0.2 0.2 0.2
Property, Plant & Equipment - Other - Gross 3.6 3.4 2.5 2.2 2.1
Debt - Total 47.8 60.9 52.9 37.7 18.7
Short-Term Debt & Current Portion of Long-Term Debt 43.9 49.5 52.8 37.5 18.5
Property, Plant & Equipment - excluding Assets Leased Out - Accumulated Depreciation & Impairment - Total 37.0 35.5 32.0 28.5 25.1
Land & Buildings - Accumulated Depreciation & Impairment 0.7 0.7 0.6 0.6 0.5
Buildings - Accumulated Depreciation & Impairment 0.7 0.7 0.6 0.6 0.5
Current Portion of Long-Term Debt including Capitalized Leases 7.5 3.8 0.0 0.0 0.0
Plant, Machinery & Equipment - Accumulated Depreciation & Impairment 34.7 33.3 30.0 26.7 23.4
Transportation Equipment - Accumulated Depreciation & Impairment 0.1 0.2 0.2 0.2 0.1
Capitalized Leases - Current Portion 0.0 0.0 0.0 0.0 0.0
Computer Software & Equipment - Accumulated Depreciation & Impairment 0.1 0.1 0.1 0.1 0.1
Short-Term Debt & Notes Payable 36.4 45.7 52.8 37.5 18.5
Debt - Long-Term - Total 3.9 11.4 0.1 0.2 0.2
Property, Plant & Equipment - Under Capital Lease - Accumulated Depreciation & Impairment 0.0 0.0 0.0 0.0 0.0
Right of Use Tangible Assets - Total/Unspecified - Accumulated Depreciation 0.1 0.1 0.1 0.1 0.1
Right of Use Tangible Assets - Capital/Finance Lease - Accumulated Depreciation 0.1 0.1 0.1 0.1 0.1
Property, Plant & Equipment - Other - Accumulated Depreciation & Impairment 1.5 1.4 1.3 1.2 1.1
Current Portion of Long-Term Debt excluding Capitalized Leases 7.5 3.8 — — —
Capitalized Lease Obligations - Long-Term 0.1 0.1 0.1 0.2 0.2
Long-Term Debt excluding Capitalized Leases 3.8 11.3 — — —
Other Non-Current Assets - Total 13.7 16.6 11.7 7.4 4.7
Debt - Non-Convertible - Long-Term 3.8 11.3 — — —
Dividends Payable 0.1 0.1 0.1 0.1 0.1
Deferred Tax - Asset - Long-Term 12.9 15.9 10.9 6.9 4.7
Deferred Tax & Investment Tax Credits - Long-Term — — — — —
Deferred Tax - Liability - Long-Term — — — — —
Payables & Accrued Expenses 59.1 34.8 26.8 34.2 38.3
Trade Account Payables - Total 48.5 21.6 21.6 28.4 34.9
Pension Assets - Long-Term 0.8 0.7 0.8 0.4 0.0
Other Non-Current Assets 0.0 0.0 0.0 0.0 0.0
Accrued Expenses 10.6 13.2 5.2 5.8 3.3
Total Liabilities 109.8 99.2 84.0 77.2 62.9
Shareholders' Equity - Attributable to Parent Shareholders - Total 56.4 50.3 19.2 34.6 39.8
Total Non-Current Assets 82.0 84.5 35.3 33.0 33.1
Common Equity Attributable to Parent Shareholders 56.4 50.3 19.2 34.6 39.8
Common Equity - Contributed 0.8 0.8 0.8 0.8 0.8
Common Stock - Issued & Paid 0.8 0.8 0.8 0.8 0.8
Equity - Non-Contributed - Reserves & Retained Earnings 55.6 49.5 18.4 33.8 39.0
Retained Earnings - Total (22.5) (28.6) (13.6) 1.8 7.0
Trade Accounts Payable & Accruals - Short-Term 59.1 34.8 26.8 34.2 38.3
Comprehensive Income - Accumulated - Total 46.2 46.2 0.0 0.0 0.0
Trade Accounts & Trade Notes Payable - Short-Term 48.5 21.6 21.6 28.4 34.9
Investments - Unrealized Gain/Loss 0.0 0.0 0.0 0.0 0.0
Accrued Expenses - Short-Term 10.6 13.2 5.2 5.8 3.3
Foreign Currency Translation Adjustment - Accumulated 0.0 0.0 0.0 0.0 0.0
Other Reserves/Equity - Total 32.0 32.0 32.0 32.0 32.0
Income Taxes - Payable - Short-Term 0.0 0.0 0.0 0.0 0.0
Dividends/Distributions Payable 0.1 0.1 0.1 0.1 0.1
Other Current Liabilities - Total 1.8 2.7 3.5 4.6 4.9
Common Equity - Total 56.4 50.3 19.2 34.6 39.8
Deferred Income - Short-Term — — — — —
Security Deposits 0.2 0.1 0.1 0.1 0.1
Customer Advances - Short-Term — — 0.0 0.9 1.2
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 56.4 50.3 19.2 34.6 39.8
Total Liabilities & Equity 166.2 149.5 103.2 111.8 102.7
Provisions - Short-Term 0.1 0.1 0.1 1.0 0.6
Other Current Liabilities 1.5 2.5 3.4 2.6 3.0
Revaluation Reserves 46.1 46.1 — — —
Total Current Liabilities 105.0 87.1 83.3 76.4 61.9
Other Non-Current Liabilities - Total 0.9 0.7 0.5 0.6 0.8
Provisions - Long-Term 0.9 0.7 0.5 0.6 0.8
Post Employment Benefits - Pension & Other - Long-Term 0.9 0.7 0.5 0.5 0.5
Provisions - Other - Long-Term — — 0.0 0.1 0.4
Total Non-Current Liabilities 4.8 12.1 0.7 0.7 1.0
Common Shares - Issued - Total mn 80.0 80.0 80.0 80.0 80.0
Common Shares - Outstanding - Total mn 80.0 80.0 80.0 80.0 80.0
Common Shares - Treasury - Total mn 0.0 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn 100.0 100.0 100.0 100.0 100.0
Common Shares - Issued - Issue Specific mn 80.0 80.0 80.0 80.0 80.0
Common Shares - Outstanding - Issue Specific mn 80.0 80.0 80.0 80.0 80.0
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 0.1 0.1 0.1 0.1 0.1
Right of Use Tangible Assets - Capital/Finance Lease - Net - Supplemental 0.1 0.1 0.1 0.1 0.1
Right of Use Tangible Assets - Total - Gross - Supplemental 0.2 0.2 0.2 0.2 0.2
Right of Use Tangible Assets - Capital/Finance Lease - Gross - Supplemental 0.2 0.2 0.2 0.2 0.2
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Net - Supplemental 22.0 21.6 23.4 25.4 28.2
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Gross - Supplemental 58.8 57.0 55.3 53.9 53.2
Finance and Operating Lease Liabilities - Total - Supplemental 0.2 0.1 0.2 0.2 0.2
Debt including Finance and Operating Lease Liabilities - Supplemental 47.8 60.9 52.9 37.7 18.7
Net Debt 46.4 60.0 52.4 37.0 18.0
Asset Accruals 165.8 149.2 103.1 111.6 102.5
Cash & Cash Equivalents - Total 0.5 0.3 0.1 0.1 0.1
Cash & Short Term Investments - Total 1.4 0.9 0.6 0.7 0.7
Debt - including Preferred Equity & Minority Interest - Total 47.8 60.9 52.9 37.7 18.7
Right of Use Tangible Assets - Total - Accumulated Depreciation - Supplemental 0.1 0.1 0.1 0.1 0.1
Investments - Permanent 0.0 0.0 0.0 0.0 0.0
Net Book Capital 102.8 110.3 71.6 71.6 57.9
Right of Use Tangible Assets - Capital/Finance Lease - Accumulated Depreciation - Supplemental 0.1 0.1 0.1 0.1 0.1
Net Operating Assets 102.8 110.3 71.6 71.6 57.9
Provisions - Total 1.0 0.9 0.7 1.6 1.5
Shareholders Equity - Common 56.4 50.3 19.2 34.6 39.8
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Accumulated Depreciation - Supplemental 36.8 35.3 31.9 28.4 25.0
Tangible Total Equity 56.4 50.3 19.2 34.6 39.8
Tangible Book Value 56.4 50.3 19.2 34.6 39.8
Total Book Capital 104.3 111.2 72.2 72.3 58.5
Total Capital 104.3 111.2 72.2 72.3 58.5
Total Long Term Capital 61.3 62.4 19.9 35.3 40.8
Unearned Revenue - Total — — 0.0 0.9 1.2
Book Value excluding Other Equity 24.5 18.4 (12.7) 2.6 7.9
Income Taxes - Payable - Long-Term & Short-Term 0.0 0.0 0.0 0.0 0.0
Accruals - Short-Term (21.2) (22.4) (15.5) 2.2 7.6
Cash & Short Term Investments - Net of Debt (46.4) (60.0) (52.4) (37.0) (18.0)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments 7.5 3.8 0.0 0.0 0.0
Total Fixed Assets - Net 82.0 84.5 35.3 33.0 33.1
Working Capital (20.7) (22.1) (15.4) 2.3 7.7
Interest Bearing Liabilities - Total 47.8 60.9 52.9 37.7 18.7
Working Capital - Non-Cash (22.2) (23.0) (16.0) 1.7 7.1
Working Capital excluding Other Current Assets & Liabilities (18.9) (19.5) (11.9) 6.9 12.7
Net Debt Including Preferred Equity & Minority Interest 46.4 60.0 52.4 37.0 18.0
Other Short-Term & Long-Term Assets - Total 13.7 16.6 11.7 7.4 4.7
Other Short-Term & Long-Term Liabilities - Total 1.8 2.7 3.5 4.6 4.9
Total Current Assets excluding Total Inventories 34.0 33.5 16.3 28.1 22.0
Tangible Book Value excluding Other Equity 24.5 18.4 (12.7) 2.6 7.9
Total Debt Excluding Islamic 47.8 60.9 52.9 37.7 18.7
Trade Accounts & Trade Notes Receivable - Net - Total 22.3 17.8 9.9 22.9 16.5
Provision for Doubtful Accounts & Notes Receivable - Total 0.0 0.0 0.0 0.0 0.0
Current Liabilities excluding Current Debt - Total 61.0 37.6 30.5 38.9 43.3
Cash in Hand & with Banks - Total 0.5 0.3 0.1 0.1 0.1
Current Assets excluding Cash & Short Term Investments - Total 82.8 64.1 67.3 78.1 68.9
Cash, Short Term Investments & Accounts Receivable - Total 23.7 18.6 10.4 23.6 17.2

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