Last close · 16 Oct 2026
Rs 49.51 +0.71%
Annual · FY2016 – FY2026
Pak Leather Crafts Limited (PAKL) balance sheet
At the end of FY2026 (Jul 2025 – Jun 2026) Pak Leather Crafts Limited had total assets of Rs 67.0 mn, down 13.6% on FY2025. Current assets of Rs 47.8 mn covered current liabilities of Rs 274.3 mn 0.17 times. Total debt was Rs 157.9 mn, net debt Rs 156.8 mn. Shareholders' equity was -Rs 207.3 mn (Rs -60.97 per share), -309.3% of total assets.
| 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 | 1.1 | 0.5 | 0.9 | 8.7 | 2.5 | ||||||
| Trade receivables | 10.3 | 5.5 | 13.6 | 10.1 | 22.5 | ||||||
| Inventories | 30.8 | 35.8 | 44.5 | 48.8 | 53.6 | ||||||
| Total current assets | 47.8 | 58.6 | 65.5 | 71.4 | 85.4 | ||||||
| Property, plant & equipment | 3.3 | 17.6 | 32.7 | 34.2 | 33.9 | ||||||
| Long-term investments | 14.5 | — | — | — | — | ||||||
| Other non-current assets | 1.4 | 1.4 | 1.4 | 1.4 | 1.4 | ||||||
| Total non-current assets | 19.3 | 19.0 | 34.1 | 35.6 | 35.4 | ||||||
| Total assets | 67.0 | 77.6 | 99.6 | 106.9 | 120.8 | ||||||
| Liabilities | |||||||||||
| Trade payables | 33.4 | 33.9 | 42.8 | 41.3 | 55.5 | ||||||
| Short-term borrowings & current portion of debt | 157.9 | 261.9 | 274.9 | 294.4 | 159.4 | ||||||
| Total current liabilities | 274.3 | 379.5 | 402.6 | 426.1 | 305.7 | ||||||
| Long-term debt | 0.0 | 14.0 | 18.3 | 10.9 | 9.7 | ||||||
| Other non-current liabilities | 0.0 | 3.4 | 7.1 | 6.5 | 7.7 | ||||||
| Total non-current liabilities | 0.0 | 17.4 | 25.4 | 17.4 | 17.4 | ||||||
| Total liabilities | 274.3 | 396.9 | 427.9 | 443.5 | 323.1 | ||||||
| Equity | |||||||||||
| Share capital | 34.0 | 34.0 | 34.0 | 34.0 | 34.0 | ||||||
| Reserves & retained earnings | (241.3) | (353.4) | (362.4) | (370.5) | (236.3) | ||||||
| Equity attributable to shareholders | (207.3) | (319.4) | (328.4) | (336.5) | (202.3) | ||||||
| Non-controlling interest | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | ||||||
| Total equity | (207.3) | (319.4) | (328.4) | (336.5) | (202.3) | ||||||
| Total liabilities & equity | 67.0 | 77.6 | 99.6 | 106.9 | 120.8 | ||||||
| Key figures | |||||||||||
| Total debt | 157.9 | 276.0 | 293.1 | 305.3 | 169.1 | ||||||
| Net debt / (net cash) | 156.8 | 275.4 | 292.2 | 296.6 | 166.6 | ||||||
| Shares outstanding mn | 3.4 | 3.4 | 3.4 | 3.4 | 3.4 | ||||||
| Common equity | (207.3) | (319.4) | (328.4) | (336.5) | (202.3) | ||||||
| Book value per share (Rs) Rs | (60.97) | (93.93) | (96.58) | (98.97) | (59.49) | ||||||
| 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 | +118.8% | -44.6% | -89.1% | +241.8% | -41.6% | ||||||
| Trade receivables | +86.6% | -59.4% | +34.5% | -54.9% | +48.2% | ||||||
| Inventories | -14.1% | -19.6% | -8.7% | -9.1% | -10.8% | ||||||
| Total current assets | -18.4% | -10.5% | -8.3% | -16.5% | -2.4% | ||||||
| Property, plant & equipment | -81.1% | -46.3% | -4.4% | +0.7% | +5.2% | ||||||
| Long-term investments | — | — | — | — | — | ||||||
| Other non-current assets | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | ||||||
| Total non-current assets | +1.5% | -44.4% | -4.2% | +0.7% | +5.0% | ||||||
| Total assets | -13.6% | -22.1% | -6.9% | -11.5% | -0.4% | ||||||
| Liabilities | |||||||||||
| Trade payables | -1.4% | -20.8% | +3.7% | -25.6% | -7.3% | ||||||
| Short-term borrowings & current portion of debt | -39.7% | -4.7% | -6.6% | +84.7% | 0.0% | ||||||
| Total current liabilities | -27.7% | -5.7% | -5.5% | +39.4% | -1.4% | ||||||
| Long-term debt | -100.0% | -23.2% | +67.9% | +12.4% | -20.9% | ||||||
| Other non-current liabilities | -100.0% | -52.9% | +9.5% | -15.6% | +49.6% | ||||||
| Total non-current liabilities | -100.0% | -31.5% | +46.0% | +0.0% | 0.0% | ||||||
| Total liabilities | -30.9% | -7.3% | -3.5% | +37.3% | -1.3% | ||||||
| Equity | |||||||||||
| Share capital | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | ||||||
| Reserves & retained earnings | — | — | — | — | — | ||||||
| Equity attributable to shareholders | — | — | — | — | — | ||||||
| Non-controlling interest | — | — | — | — | — | ||||||
| Total equity | — | — | — | — | — | ||||||
| Total liabilities & equity | -13.6% | -22.1% | -6.9% | -11.5% | -0.4% | ||||||
| Key figures | |||||||||||
| Total debt | -42.8% | -5.9% | -4.0% | +80.5% | -1.5% | ||||||
| Net debt / (net cash) | -43.1% | -5.7% | -1.5% | +78.1% | -0.4% | ||||||
| Shares outstanding | — | — | — | — | — | ||||||
| Common equity | — | — | — | — | — | ||||||
| Book value per share (Rs) | — | — | — | — | — | ||||||
Change against the previous fiscal year; shown when the earlier figure is positive.
| 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 | 1.7% | 0.7% | 0.9% | 8.1% | 2.1% | ||||||
| Trade receivables | 15.4% | 7.1% | 13.7% | 9.5% | 18.6% | ||||||
| Inventories | 45.9% | 46.2% | 44.7% | 45.6% | 44.4% | ||||||
| Total current assets | 71.3% | 75.5% | 65.7% | 66.7% | 70.7% | ||||||
| Property, plant & equipment | 5.0% | 22.6% | 32.8% | 32.0% | 28.1% | ||||||
| Long-term investments | 21.7% | — | — | — | — | ||||||
| Other non-current assets | 2.1% | 1.8% | 1.4% | 1.3% | 1.2% | ||||||
| Total non-current assets | 28.7% | 24.5% | 34.3% | 33.3% | 29.3% | ||||||
| Total assets | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | ||||||
| Liabilities | |||||||||||
| Trade payables | 49.9% | 43.7% | 43.0% | 38.6% | 45.9% | ||||||
| Short-term borrowings & current portion of debt | 235.6% | 337.8% | 276.1% | 275.3% | 132.0% | ||||||
| Total current liabilities | 409.3% | 489.4% | 404.3% | 398.4% | 253.1% | ||||||
| Long-term debt | 0.0% | 18.1% | 18.3% | 10.2% | 8.0% | ||||||
| Other non-current liabilities | 0.0% | 4.3% | 7.2% | 6.1% | 6.4% | ||||||
| Total non-current liabilities | 0.0% | 22.4% | 25.5% | 16.2% | 14.4% | ||||||
| Total liabilities | 409.3% | 511.8% | 429.8% | 414.6% | 267.5% | ||||||
| Equity | |||||||||||
| Share capital | 50.7% | 43.8% | 34.2% | 31.8% | 28.1% | ||||||
| Reserves & retained earnings | (360.0%) | (455.6%) | (364.0%) | (346.4%) | (195.6%) | ||||||
| Equity attributable to shareholders | (309.3%) | (411.8%) | (329.8%) | (314.6%) | (167.5%) | ||||||
| Non-controlling interest | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | ||||||
| Total equity | (309.3%) | (411.8%) | (329.8%) | (314.6%) | (167.5%) | ||||||
| Total liabilities & equity | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | ||||||
| Key figures | |||||||||||
| Total debt | 235.6% | 355.8% | 294.4% | 285.5% | 140.0% | ||||||
| Net debt / (net cash) | 233.9% | 355.2% | 293.5% | 277.4% | 137.9% | ||||||
| Common equity | (309.3%) | (411.8%) | (329.8%) | (314.6%) | (167.5%) | ||||||
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 96
| 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 |
|---|---|---|---|---|---|
| Cash & Cash Equivalents | 1.1 | 0.5 | 0.9 | 8.7 | 2.5 |
| Cash & Short Term Investments | 1.1 | 0.5 | 0.9 | 8.7 | 2.5 |
| Loans & Receivables - Net - Short-Term | 14.2 | 8.6 | 16.6 | 11.7 | 25.9 |
| Loans & Receivables - Total | 14.2 | 8.6 | 16.6 | 11.7 | 25.9 |
| Trade Accounts & Trade Notes Receivable - Net | 10.3 | 5.5 | 13.6 | 10.1 | 22.5 |
| Income Tax - Receivables - Short-Term | 3.9 | 3.1 | 3.0 | 1.6 | 3.4 |
| Inventories - Total | 30.8 | 35.8 | 44.5 | 48.8 | 53.6 |
| Inventories - Raw Materials | — | 0.0 | 0.5 | 0.4 | 0.3 |
| Inventories - Finished Goods | 30.8 | 35.8 | 44.0 | 48.4 | 53.3 |
| Prepaid Expenses - Short-Term | 1.7 | 13.6 | 3.4 | 2.2 | 3.4 |
| Investments - Total | 14.5 | — | — | — | — |
| Property, Plant & Equipment - Net - Total | 3.3 | 17.6 | 32.7 | 34.2 | 33.9 |
| Other Assets - Total | 1.4 | 1.4 | 1.4 | 1.4 | 1.4 |
| Total Current Assets | 47.8 | 58.6 | 65.5 | 71.4 | 85.4 |
| Investments - Long-Term | 14.5 | — | — | — | — |
| Investment Property - Net | 14.5 | — | — | — | — |
| Total Assets | 67.0 | 77.6 | 99.6 | 106.9 | 120.8 |
| Debt - Total | 157.9 | 276.0 | 293.1 | 305.3 | 169.1 |
| Short-Term Debt & Current Portion of Long-Term Debt | 157.9 | 261.9 | 274.9 | 294.4 | 159.4 |
| Current Portion of Long-Term Debt including Capitalized Leases | 46.9 | 54.9 | 54.9 | 46.9 | 46.9 |
| Short-Term Debt & Notes Payable | 111.0 | 207.0 | 220.0 | 247.5 | 112.5 |
| Debt - Long-Term - Total | 0.0 | 14.0 | 18.3 | 10.9 | 9.7 |
| Current Portion of Long-Term Debt excluding Capitalized Leases | 46.9 | 54.9 | 54.9 | 46.9 | 46.9 |
| Long-Term Debt excluding Capitalized Leases | 0.0 | 14.0 | 18.3 | 10.9 | 9.7 |
| Other Non-Current Assets - Total | 1.4 | 1.4 | 1.4 | 1.4 | 1.4 |
| Debt - Non-Convertible - Long-Term | 0.0 | 14.0 | 18.3 | 10.9 | 9.7 |
| Dividends Payable | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Payables & Accrued Expenses | 33.4 | 33.9 | 42.8 | 41.3 | 55.5 |
| Trade Account Payables - Total | 33.4 | 33.9 | 42.8 | 41.3 | 55.5 |
| Other Non-Current Assets | 1.4 | 1.4 | 1.4 | 1.4 | 1.4 |
| Total Liabilities | 274.3 | 396.9 | 427.9 | 443.5 | 323.1 |
| Shareholders' Equity - Attributable to Parent Shareholders - Total | (207.3) | (319.4) | (328.4) | (336.5) | (202.3) |
| Total Non-Current Assets | 19.3 | 19.0 | 34.1 | 35.6 | 35.4 |
| Common Equity Attributable to Parent Shareholders | (207.3) | (319.4) | (328.4) | (336.5) | (202.3) |
| Common Equity - Contributed | 34.0 | 34.0 | 34.0 | 34.0 | 34.0 |
| Common Stock - Issued & Paid | 34.0 | 34.0 | 34.0 | 34.0 | 34.0 |
| Equity - Non-Contributed - Reserves & Retained Earnings | (241.3) | (353.4) | (362.4) | (370.5) | (236.3) |
| Retained Earnings - Total | (358.7) | (353.4) | (362.4) | (370.5) | (359.3) |
| Trade Accounts Payable & Accruals - Short-Term | 33.4 | 33.9 | 42.8 | 41.3 | 55.5 |
| Trade Accounts & Trade Notes Payable - Short-Term | 33.4 | 33.9 | 42.8 | 41.3 | 55.5 |
| Other Reserves/Equity - Total | 117.4 | — | — | 0.0 | 123.0 |
| Income Taxes - Payable - Short-Term | 0.9 | 1.6 | 2.7 | 1.0 | 1.4 |
| Dividends/Distributions Payable | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Other Current Liabilities - Total | 82.0 | 82.0 | 82.0 | 89.2 | 89.2 |
| Common Equity - Total | (207.3) | (319.4) | (328.4) | (336.5) | (202.3) |
| Total Shareholders' Equity - including Minority Interest & Hybrid Debt | (207.3) | (319.4) | (328.4) | (336.5) | (202.3) |
| Total Liabilities & Equity | 67.0 | 77.6 | 99.6 | 106.9 | 120.8 |
| Other Current Liabilities | 82.0 | 82.0 | 82.0 | 89.2 | 89.2 |
| Total Current Liabilities | 274.3 | 379.5 | 402.6 | 426.1 | 305.7 |
| Other Non-Current Liabilities - Total | 0.0 | 3.4 | 7.1 | 6.5 | 7.7 |
| Other Non-Current Liabilities | 0.0 | 3.4 | 7.1 | 6.5 | 7.7 |
| Total Non-Current Liabilities | 0.0 | 17.4 | 25.4 | 17.4 | 17.4 |
| Common Shares - Issued - Total mn | 3.4 | 3.4 | 3.4 | 3.4 | 3.4 |
| Common Shares - Outstanding - Total mn | 3.4 | 3.4 | 3.4 | 3.4 | 3.4 |
| Common Shares - Treasury - Total mn | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Common Shares - Authorized - Issue Specific mn | 5.0 | 5.0 | 5.0 | 5.0 | 5.0 |
| Common Shares - Issued - Issue Specific mn | 3.4 | 3.4 | 3.4 | 3.4 | 3.4 |
| Common Shares - Outstanding - Issue Specific mn | 3.4 | 3.4 | 3.4 | 3.4 | 3.4 |
| 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 | 157.9 | 276.0 | 293.1 | 305.3 | 169.1 |
| Net Debt | 156.8 | 275.4 | 292.2 | 296.6 | 166.6 |
| Asset Accruals | 65.9 | 77.0 | 98.6 | 98.3 | 118.3 |
| Cash & Cash Equivalents - Total | 1.1 | 0.5 | 0.9 | 8.7 | 2.5 |
| Cash & Short Term Investments - Total | 1.1 | 0.5 | 0.9 | 8.7 | 2.5 |
| Debt - including Preferred Equity & Minority Interest - Total | 157.9 | 276.0 | 293.1 | 305.3 | 169.1 |
| Investments - Permanent | 14.5 | — | — | — | — |
| Net Book Capital | (50.5) | (43.9) | (36.2) | (39.9) | (35.7) |
| Net Operating Assets | (50.5) | (43.9) | (36.2) | (39.9) | (35.7) |
| Shareholders Equity - Common | (207.3) | (319.4) | (328.4) | (336.5) | (202.3) |
| Tangible Total Equity | (207.3) | (319.4) | (328.4) | (336.5) | (202.3) |
| Tangible Book Value | (207.3) | (319.4) | (328.4) | (336.5) | (202.3) |
| Total Book Capital | (49.4) | (43.4) | (35.2) | (31.2) | (33.2) |
| Total Capital | (49.4) | (43.4) | (35.2) | (31.2) | (33.2) |
| Total Long Term Capital | (207.3) | (302.0) | (303.0) | (319.1) | (184.9) |
| Book Value excluding Other Equity | (324.7) | (319.4) | (328.4) | (336.5) | (325.3) |
| Income Taxes - Payable - Long-Term & Short-Term | 0.9 | 1.6 | 2.7 | 1.0 | 1.4 |
| Accruals - Short-Term | (227.7) | (321.5) | (338.0) | (363.4) | (222.8) |
| Cash & Short Term Investments - Net of Debt | (156.8) | (275.4) | (292.2) | (296.6) | (166.6) |
| Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments | 46.9 | 54.9 | 54.9 | 46.9 | 46.9 |
| Total Fixed Assets - Net | 19.3 | 19.0 | 34.1 | 35.6 | 35.4 |
| Working Capital | (226.6) | (321.0) | (337.1) | (354.7) | (220.3) |
| Interest Bearing Liabilities - Total | 157.9 | 276.0 | 293.1 | 305.3 | 169.1 |
| Working Capital - Non-Cash | (227.7) | (321.5) | (338.0) | (363.4) | (222.8) |
| Working Capital excluding Other Current Assets & Liabilities | (144.6) | (239.0) | (255.1) | (265.5) | (131.1) |
| Net Debt Including Preferred Equity & Minority Interest | 156.8 | 275.4 | 292.2 | 296.6 | 166.6 |
| Other Short-Term & Long-Term Assets - Total | 1.4 | 1.4 | 1.4 | 1.4 | 1.4 |
| Other Short-Term & Long-Term Liabilities - Total | 82.0 | 85.3 | 89.1 | 95.7 | 96.9 |
| Total Current Assets excluding Total Inventories | 17.0 | 22.8 | 20.9 | 22.6 | 31.8 |
| Tangible Book Value excluding Other Equity | (324.7) | (319.4) | (328.4) | (336.5) | (325.3) |
| Total Debt Excluding Islamic | 157.9 | 276.0 | 293.1 | 305.3 | 169.1 |
| Trade Accounts & Trade Notes Receivable - Net - Total | 10.3 | 5.5 | 13.6 | 10.1 | 22.5 |
| Current Liabilities excluding Current Debt - Total | 116.4 | 117.6 | 127.7 | 131.7 | 146.3 |
| Cash in Hand & with Banks - Total | 1.1 | 0.5 | 0.9 | 8.7 | 2.5 |
| Current Assets excluding Cash & Short Term Investments - Total | 46.6 | 58.1 | 64.5 | 62.7 | 82.9 |
| Cash, Short Term Investments & Accounts Receivable - Total | 11.5 | 6.0 | 14.6 | 18.8 | 25.0 |
Every line the company reported, in the original order and wording, without regrouping or signs changed.