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Textile Spinning

SNAI Sana Industries Limited

Latest results: FY2026 · Jun 2026

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Last close · 16 Oct 2026

Rs 35.01 -3.18%

Annual · FY2011 – FY2026

Sana Industries Limited (SNAI) balance sheet

At the end of FY2026 (Jul 2025 – Jun 2026) Sana Industries Limited had total assets of Rs 3.0 bn, up 4.0% on FY2025. Current assets of Rs 1.8 bn covered current liabilities of Rs 1.9 bn 0.95 times. Total debt was Rs 1.2 bn, net debt Rs 890.1 mn. Shareholders' equity was Rs 862.4 mn (Rs 43.19 per share), 28.8% of total assets.

SNAI balance sheet (annual) (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 316.5 33.0 56.6 95.5 72.9
Trade receivables 708.0 630.5 675.9 781.3 612.8
Inventories 300.6 230.8 308.9 352.8 461.6
Other current assets — 151.8 133.7 4.4 3.3
Total current assets 1,841.3 1,724.7 1,383.4 1,460.3 1,330.6
Property, plant & equipment 1,059.2 1,015.2 1,446.4 1,508.9 1,210.3
Intangible assets — — 0.5 0.7 0.8
Other non-current assets 98.3 144.7 85.7 16.7 4.7
Total non-current assets 1,157.4 1,159.8 1,532.7 1,526.4 1,215.9
Total assets 2,998.8 2,884.5 2,916.1 2,986.7 2,546.5
Liabilities
Trade payables 647.6 711.3 567.2 492.6 371.3
Short-term borrowings & current portion of debt 1,107.8 952.0 1,120.7 1,092.8 837.7
Total current liabilities 1,936.8 1,746.8 1,767.7 1,662.1 1,236.5
Long-term debt 98.8 169.0 253.5 339.9 156.5
Other non-current liabilities 29.1 94.1 152.8 177.4 117.7
Total non-current liabilities 127.9 263.1 406.3 517.3 352.9
Total liabilities 2,064.7 2,009.9 2,174.0 2,179.4 1,589.4
Equity
Share capital 199.7 199.7 199.7 199.7 121.0
Reserves & retained earnings 566.5 502.4 370.2 439.4 675.0
Equity attributable to shareholders 862.4 798.3 666.1 735.3 892.2
Non-controlling interest 71.7 76.3 75.9 72.0 64.8
Total equity 934.0 874.6 742.1 807.3 957.0
Total liabilities & equity 2,998.8 2,884.5 2,916.1 2,986.7 2,546.5
Key figures
Total debt 1,206.6 1,121.0 1,374.2 1,432.7 994.2
Net debt / (net cash) 890.1 1,088.0 1,317.6 1,337.2 921.3
Shares outstanding mn 20.0 20.0 20.0 20.0 20.0
Common equity 862.4 798.3 666.1 735.3 892.2
Book value per share (Rs) Rs 43.19 39.99 33.36 36.83 44.69
SNAI 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 +857.7% -41.6% -40.7% +31.0% -53.5%
Trade receivables +12.3% -6.7% -13.5% +27.5% -4.2%
Inventories +30.2% -25.3% -12.4% -23.6% +57.4%
Other current assets — +13.5% +2,960.0% +32.7% +17.1%
Total current assets +6.8% +24.7% -5.3% +9.7% +4.6%
Property, plant & equipment +4.3% -29.8% -4.1% +24.7% +112.7%
Intangible assets — — -26.2% -9.8% —
Other non-current assets -32.1% +68.7% +412.0% +255.8% -84.3%
Total non-current assets -0.2% -24.3% +0.4% +25.5% +102.9%
Total assets +4.0% -1.1% -2.4% +17.3% +36.1%
Liabilities
Trade payables -9.0% +25.4% +15.2% +32.7% +24.6%
Short-term borrowings & current portion of debt +16.4% -15.0% +2.6% +30.5% +7.7%
Total current liabilities +10.9% -1.2% +6.3% +34.4% +13.3%
Long-term debt -41.5% -33.3% -25.4% +117.2% +48.9%
Other non-current liabilities -69.1% -38.4% -13.9% +50.7% +11.3%
Total non-current liabilities -51.4% -35.2% -21.5% +46.6% +67.3%
Total liabilities +2.7% -7.5% -0.2% +37.1% +22.1%
Equity
Share capital 0.0% 0.0% 0.0% +65.0% +10.0%
Reserves & retained earnings +12.7% +35.7% -15.7% -34.9% +112.3%
Equity attributable to shareholders +8.0% +19.8% -9.4% -17.6% +70.2%
Non-controlling interest -6.0% +0.4% +5.5% +11.0% +42.9%
Total equity +6.8% +17.9% -8.1% -15.7% +68.0%
Total liabilities & equity +4.0% -1.1% -2.4% +17.3% +36.1%
Key figures
Total debt +7.6% -18.4% -4.1% +44.1% +12.6%
Net debt / (net cash) -18.2% -17.4% -1.5% +45.1% +26.9%
Shares outstanding — — — — —
Common equity +8.0% +19.8% -9.4% -17.6% +70.2%
Book value per share (Rs) +8.0% +19.8% -9.4% -17.6% +70.2%

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

SNAI 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 10.6% 1.1% 1.9% 3.2% 2.9%
Trade receivables 23.6% 21.9% 23.2% 26.2% 24.1%
Inventories 10.0% 8.0% 10.6% 11.8% 18.1%
Other current assets — 5.3% 4.6% 0.1% 0.1%
Total current assets 61.4% 59.8% 47.4% 48.9% 52.3%
Property, plant & equipment 35.3% 35.2% 49.6% 50.5% 47.5%
Intangible assets — — 0.0% 0.0% 0.0%
Other non-current assets 3.3% 5.0% 2.9% 0.6% 0.2%
Total non-current assets 38.6% 40.2% 52.6% 51.1% 47.7%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables 21.6% 24.7% 19.5% 16.5% 14.6%
Short-term borrowings & current portion of debt 36.9% 33.0% 38.4% 36.6% 32.9%
Total current liabilities 64.6% 60.6% 60.6% 55.7% 48.6%
Long-term debt 3.3% 5.9% 8.7% 11.4% 6.1%
Other non-current liabilities 1.0% 3.3% 5.2% 5.9% 4.6%
Total non-current liabilities 4.3% 9.1% 13.9% 17.3% 13.9%
Total liabilities 68.9% 69.7% 74.6% 73.0% 62.4%
Equity
Share capital 6.7% 6.9% 6.8% 6.7% 4.8%
Reserves & retained earnings 18.9% 17.4% 12.7% 14.7% 26.5%
Equity attributable to shareholders 28.8% 27.7% 22.8% 24.6% 35.0%
Non-controlling interest 2.4% 2.6% 2.6% 2.4% 2.5%
Total equity 31.1% 30.3% 25.4% 27.0% 37.6%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt 40.2% 38.9% 47.1% 48.0% 39.0%
Net debt / (net cash) 29.7% 37.7% 45.2% 44.8% 36.2%
Common equity 28.8% 27.7% 22.8% 24.6% 35.0%

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 15 Oct 2026.

All reported line items 126
SNAI balance sheet — all reported line items (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
Cash & Cash Equivalents 271.1 21.4 36.8 76.2 70.2
Cash & Short Term Investments 316.5 33.0 56.6 95.5 72.9
Short-Term Investments - Total 45.4 11.7 19.8 19.3 2.7
Loans & Receivables - Net - Short-Term 1,077.0 1,309.1 884.1 1,007.7 792.9
Loans & Receivables - Total 1,077.0 1,309.1 884.1 1,007.7 792.9
Trade Accounts & Trade Notes Receivable - Net 708.0 630.5 675.9 781.3 612.8
Loans - Short-Term 19.7 53.8 44.5 20.3 20.5
Income Tax - Receivables - Short-Term 154.6 159.3 125.9 140.8 139.3
Receivables - Other - Total 194.8 465.4 37.8 65.3 20.2
Inventories - Total 300.6 230.8 308.9 352.8 461.6
Inventories - Raw Materials 300.6 230.8 308.9 352.8 461.6
Prepaid Expenses - Short-Term 147.2 — — — —
Investments - Total 45.4 11.7 19.8 19.3 2.7
Other Current Assets - Total — 151.8 133.7 4.4 3.3
Property, Plant & Equipment - Net - Total 1,059.2 1,015.2 1,446.4 1,508.9 1,210.3
Other Current Assets — 151.8 133.7 4.4 3.3
Other Assets - Total 98.3 296.4 219.5 21.1 8.0
Intangible Assets - Total - Net — — 0.5 0.7 0.8
Total Current Assets 1,841.3 1,724.7 1,383.4 1,460.3 1,330.6
Intangible Assets - excluding Goodwill - Net - Total — — 0.5 0.7 0.8
Intangible Assets - Other - Net — — 0.5 0.7 0.8
Property, Plant & Equipment - excluding Assets Leased Out - Net - Total 1,059.2 1,015.2 1,446.4 1,508.9 1,210.3
Right of Use Tangible Assets - Total - Net 1.3 2.6 42.1 61.1 42.6
Right of Use Tangible Assets - Capital/Finance Lease - Net 1.3 2.6 42.1 61.1 42.6
Property, Plant & Equipment - Other - Net 1,057.9 1,012.5 1,404.3 1,447.8 1,167.8
Total Assets 2,998.8 2,884.5 2,916.1 2,986.7 2,546.5
Debt - Total 1,206.6 1,121.0 1,374.2 1,432.7 994.2
Short-Term Debt & Current Portion of Long-Term Debt 1,107.8 952.0 1,120.7 1,092.8 837.7
Current Portion of Long-Term Debt including Capitalized Leases 67.0 92.1 117.5 103.3 107.8
Capitalized Leases - Current Portion 36.0 19.8 36.8 24.4 33.9
Short-Term Debt & Notes Payable 1,040.8 859.9 1,003.1 989.5 729.9
Debt - Long-Term - Total 98.8 169.0 253.5 339.9 156.5
Current Portion of Long-Term Debt excluding Capitalized Leases 31.1 72.3 80.8 78.9 74.0
Capitalized Lease Obligations - Long-Term 0.0 11.0 33.6 56.8 40.3
Long-Term Debt excluding Capitalized Leases 98.8 158.0 219.9 283.1 116.2
Other Non-Current Assets - Total 98.3 144.7 85.7 16.7 4.7
Debt - Non-Convertible - Long-Term 98.8 158.0 219.9 283.1 116.2
Dividends Payable 2.0 2.0 2.0 2.0 2.0
Deferred Tax - Asset - Long-Term 13.8 15.5 70.6 1.9 0.0
Deferred Tax & Investment Tax Credits - Long-Term — — — — 78.7
Deferred Tax - Liability - Long-Term — — — — 78.7
Prepaid Expenses - Long-Term 0.1 34.4 1.3 1.0 2.0
Payables & Accrued Expenses 665.9 734.3 610.7 550.4 389.3
Trade Account Payables - Total 647.6 711.3 567.2 492.6 371.3
Other Non-Current Assets 84.4 94.8 13.9 13.9 2.8
Accrued Expenses 18.3 23.0 43.5 57.8 18.0
Total Liabilities 2,064.7 2,009.9 2,174.0 2,179.4 1,589.4
Shareholders' Equity - Attributable to Parent Shareholders - Total 862.4 798.3 666.1 735.3 892.2
Total Non-Current Assets 1,157.4 1,159.8 1,532.7 1,526.4 1,215.9
Common Equity Attributable to Parent Shareholders 862.4 798.3 666.1 735.3 892.2
Common Equity - Contributed 295.9 295.9 295.9 295.9 217.3
Common Stock - Issued & Paid 199.7 199.7 199.7 199.7 121.0
Equity - Non-Contributed - Reserves & Retained Earnings 566.5 502.4 370.2 439.4 675.0
Retained Earnings - Total 566.5 369.9 237.7 306.9 542.5
Trade Accounts Payable & Accruals - Short-Term 665.9 734.3 610.7 550.4 389.3
Trade Accounts & Trade Notes Payable - Short-Term 647.6 711.3 567.2 492.6 371.3
Accrued Expenses - Short-Term 18.3 23.0 43.5 57.8 18.0
Other Reserves/Equity - Total 0.0 132.5 132.5 132.5 132.5
Income Taxes - Payable - Short-Term 1.7 3.2 0.2 0.0 1.2
Dividends/Distributions Payable 2.0 2.0 2.0 2.0 2.0
Other Current Liabilities - Total 159.5 55.3 34.0 16.9 6.3
Common Equity - Total 862.4 798.3 666.1 735.3 892.2
Deferred Income - Short-Term — 11.8 14.3 16.9 6.3
Common Stock - Additional Paid in Capital including Option Reserve 96.3 96.3 96.3 96.3 96.3
Minority Interest - Equity 71.7 76.3 75.9 72.0 64.8
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 934.0 874.6 742.1 807.3 957.0
Total Liabilities & Equity 2,998.8 2,884.5 2,916.1 2,986.7 2,546.5
Other Current Liabilities 159.5 43.5 19.8 0.0 —
Total Current Liabilities 1,936.8 1,746.8 1,767.7 1,662.1 1,236.5
Other Non-Current Liabilities - Total 29.1 94.1 152.8 177.4 117.7
Provisions - Long-Term — — — — —
Post Employment Benefits - Pension & Other - Long-Term — — — — —
Deferred Revenue - Long-Term 29.1 — — — —
Other Non-Current Liabilities — 94.1 152.8 177.4 117.7
Total Non-Current Liabilities 127.9 263.1 406.3 517.3 352.9
Common Shares - Issued - Total mn 20.0 20.0 20.0 20.0 20.0
Common Shares - Outstanding - Total mn 20.0 20.0 20.0 20.0 20.0
Common Shares - Treasury - Total mn 0.0 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn 200.0 200.0 200.0 200.0 330.0
Common Shares - Issued - Issue Specific mn 20.0 20.0 20.0 20.0 20.0
Common Shares - Outstanding - Issue Specific mn 20.0 20.0 20.0 20.0 20.0
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 1.3 2.6 42.1 61.1 42.6
Right of Use Tangible Assets - Capital/Finance Lease - Net - Supplemental 1.3 2.6 42.1 61.1 42.6
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Net - Supplemental 1,057.9 1,012.5 1,404.3 1,447.8 1,167.8
Finance and Operating Lease Liabilities - Total - Supplemental 36.0 30.8 70.4 81.2 74.1
Debt including Finance and Operating Lease Liabilities - Supplemental 1,206.6 1,121.0 1,374.2 1,432.7 994.2
Net Debt 890.1 1,088.0 1,317.6 1,337.2 921.3
Islamic Debt - Long-Term & Short-Term — — — — —
Minority Interest - Total 71.7 76.3 75.9 72.0 64.8
Asset Accruals 2,727.6 2,863.1 2,879.3 2,910.5 2,476.2
Cash & Cash Equivalents - Total 271.1 21.4 36.8 76.2 70.2
Cash & Short Term Investments - Total 316.5 33.0 56.6 95.5 72.9
Debt - including Preferred Equity & Minority Interest - Total 1,278.3 1,197.3 1,450.2 1,504.6 1,059.0
Net Book Capital 1,824.2 1,962.6 2,059.7 2,144.4 1,878.3
Net Operating Assets 1,824.2 1,962.6 2,059.7 2,144.4 1,878.3
Provisions - Total — — — — 78.7
Shareholders Equity - Common 862.4 798.3 666.1 735.3 892.2
Tangible Total Equity 934.0 874.6 741.5 806.5 956.2
Tangible Book Value 862.4 798.3 665.6 734.6 891.4
Total Book Capital 2,069.0 1,919.3 2,040.3 2,167.9 1,886.4
Total Capital 2,140.7 1,995.6 2,116.3 2,239.9 1,951.2
Total Long Term Capital 1,061.9 1,137.7 1,148.4 1,324.5 1,309.9
Unearned Revenue - Total 29.1 11.8 14.3 16.9 6.3
Book Value excluding Other Equity 862.4 665.8 533.6 602.8 759.7
Income Taxes - Payable - Long-Term & Short-Term 1.7 3.2 0.2 0.0 1.2
Accruals - Short-Term (366.7) (43.5) (421.1) (278.0) 23.8
Cash & Short Term Investments - Net of Debt (890.1) (1,088.0) (1,317.6) (1,337.2) (921.3)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments 67.0 92.1 117.5 103.3 107.8
Total Fixed Assets - Net 1,157.4 1,159.8 1,532.7 1,526.4 1,215.9
Working Capital (95.5) (22.1) (384.3) (201.8) 94.1
Interest Bearing Liabilities - Total 1,206.6 1,121.0 1,374.2 1,432.7 994.2
Working Capital - Non-Cash (412.0) (55.2) (440.9) (297.3) 21.2
Working Capital excluding Other Current Assets & Liabilities 64.0 (118.6) (483.9) (189.3) 97.1
Net Debt Including Preferred Equity & Minority Interest 961.8 1,164.2 1,393.5 1,409.1 986.1
Other Short-Term & Long-Term Assets - Total 98.3 296.4 219.5 21.1 8.0
Other Short-Term & Long-Term Liabilities - Total 159.5 149.4 186.8 194.3 124.1
Total Current Assets excluding Total Inventories 1,540.7 1,493.9 1,074.5 1,107.5 869.1
Tangible Book Value excluding Other Equity 862.4 665.8 533.1 602.1 758.9
Total Debt Excluding Islamic 1,206.6 1,121.0 1,374.2 1,432.7 994.2
Trade Accounts & Trade Notes Receivable - Net - Total 708.0 630.5 675.9 781.3 612.8
Current Liabilities excluding Current Debt - Total 829.0 794.8 647.0 569.3 398.8
Cash in Hand & with Banks - Total 271.1 21.4 36.8 76.2 70.2
Current Assets excluding Cash & Short Term Investments - Total 1,524.8 1,691.7 1,326.8 1,364.8 1,257.7
Cash, Short Term Investments & Accounts Receivable - Total 1,024.5 663.6 732.6 876.9 685.7

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