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SPCL Saudi Pak Consultancy Company Limited

Latest results: FY2026 · Jun 2026

Last close · 22 Mar 2022

Rs 0.90 +4.65%

Annual · FY2007 – FY2026

Saudi Pak Consultancy Company Limited (SPCL) balance sheet

At the end of FY2026 (Jul 2025 – Jun 2026) Saudi Pak Consultancy Company Limited had total assets of Rs 624.0 mn, down 9.0% on FY2025. Shareholders' equity was -Rs 399.6 mn (Rs -8.85 per share), -64.0% of total assets.

SPCL 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 93.2 125.5 148.0 77.5 54.5
Investments 102.8 91.0 75.8 88.0 93.7
Loans, leases & receivables 83.1 83.0 83.2 151.1 137.9
Total assets 624.0 686.0 734.6 811.6 783.4
Liabilities
Borrowings 555.8 580.3 638.9 813.4 875.4
Total liabilities 1,023.6 1,085.2 1,194.3 1,380.0 1,394.9
Equity
Equity attributable to shareholders (399.6) (399.2) (459.7) (568.4) (611.5)
Total equity (399.6) (399.2) (459.7) (568.4) (611.5)
Total liabilities & equity 624.0 686.0 734.6 811.6 783.4
Key figures
Shares outstanding mn 45.2 45.2 45.2 45.2 45.2
Common equity (399.6) (399.2) (459.7) (1,096.6) (1,139.8)
Book value per share (Rs) Rs (8.85) (8.84) (10.18) (24.28) (25.24)
SPCL 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 -25.7% -15.2% +90.9% +42.3% -2.4%
Investments +13.0% +20.0% -13.8% -6.1% -1.5%
Loans, leases & receivables +0.1% -0.2% -45.0% +9.6% +6.8%
Total assets -9.0% -6.6% -9.5% +3.6% -5.9%
Liabilities
Borrowings -4.2% -9.2% -21.5% -7.1% -2.6%
Total liabilities -5.7% -9.1% -13.5% -1.1% +1.1%
Equity
Equity attributable to shareholders — — — — —
Total equity — — — — —
Total liabilities & equity -9.0% -6.6% -9.5% +3.6% -5.9%
Key figures
Shares outstanding — — — — —
Common equity — — — — —
Book value per share (Rs) — — — — —

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

SPCL 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 14.9% 18.3% 20.1% 9.6% 7.0%
Investments 16.5% 13.3% 10.3% 10.8% 12.0%
Loans, leases & receivables 13.3% 12.1% 11.3% 18.6% 17.6%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Borrowings 89.1% 84.6% 87.0% 100.2% 111.8%
Total liabilities 164.0% 158.2% 162.6% 170.0% 178.1%
Equity
Equity attributable to shareholders (64.0%) (58.2%) (62.6%) (70.0%) (78.1%)
Total equity (64.0%) (58.2%) (62.6%) (70.0%) (78.1%)
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Common equity (64.0%) (58.2%) (62.6%) (135.1%) (145.5%)

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. Updated 15 Oct 2026.

All reported line items 120
SPCL 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 24.3 69.7 108.8 27.6 0.3
Loans & Receivables - Total 83.1 83.0 83.2 151.1 137.9
Income Tax - Receivables 7.3 7.2 7.4 3.4 1.3
Receivables - Other 75.8 75.8 75.8 147.7 136.6
Investment Securities - Available for Sale, Held to Maturity & Held for Trading - Total 69.0 55.8 39.2 49.9 54.2
Investment Property 33.8 35.2 36.6 38.0 39.5
Investments - Total 102.8 91.0 75.8 88.0 93.7
Investment Securities - Held for Trading 69.0 55.8 39.2 49.9 54.2
Investment Securities Available for Sale & Held to Maturity 0.0 — — 0.0 0.0
Property, Plant & Equipment - Net - Total 72.1 76.4 80.4 79.6 61.2
Property, Plant & Equipment - Gross - Total — — — — —
Property, Plant & Equipment - Accumulated Depreciation & Impairment - Total — — — — —
Other Assets - Total 341.8 365.9 386.4 465.3 490.4
Deferred Tax - Asset - Long-Term & Short-Term — — — — —
Prepaid Expenses - Total 0.6 1.2 1.5 1.1 1.0
Other Assets 341.2 364.7 384.9 464.3 489.4
Intangible Assets - Total - Net — — — — —
Total Current Assets 518.1 574.4 617.5 693.9 682.7
Intangible Assets - Gross - Total — — — — —
Intangible Assets - Accumulated Amortization & Impairment - Total — — — — —
Total Assets 624.0 686.0 734.6 811.6 783.4
Debt - Total 555.8 580.3 638.9 813.4 875.4
Short-Term Debt & Current Portion of Long-Term Debt 555.8 580.3 638.9 813.4 875.4
Current Portion of Long-Term Debt including Capitalized Leases 375.3 399.8 458.4 607.6 669.6
Capitalized Leases - Current Portion — — — — —
Short-Term Debt & Notes Payable 180.5 180.5 180.5 205.8 205.8
Debt - Long-Term - Total 0.0 0.0 0.0 0.0 0.0
Short-Term Banking Borrowings excluding Collateralized Financing 180.5 180.5 180.5 205.8 205.8
Current Portion of Long-Term Debt excluding Capitalized Leases — — — — —
Capitalized Lease Obligations - Long-Term — — — — —
Long-Term Debt excluding Capitalized Leases 0.0 0.0 0.0 0.0 0.0
Debt - Non-Convertible - Long-Term 0.0 0.0 0.0 0.0 0.0
Dividends Payable 1.7 1.7 1.7 1.7 1.7
Deferred Tax & Investment Tax Credits - Long-Term — — — — —
Deferred Tax - Liability - Long-Term — — — — —
Payables & Accrued Expenses 465.5 494.1 532.0 564.9 517.8
Accrued Expenses 5.0 6.1 6.0 7.5 5.8
Other Liabilities - Total 0.0 0.0 0.0 0.0 0.0
Other Payables - Total — — — — —
Other Liabilities - 0.0 0.0 0.0 0.0 0.0
Interest Payable 460.5 488.1 526.0 557.5 512.0
Total Liabilities 1,023.6 1,085.2 1,194.3 1,380.0 1,394.9
Shareholders' Equity - Attributable to Parent Shareholders - Total (399.6) (399.2) (459.7) (568.4) (611.5)
Common Equity Attributable to Parent Shareholders (399.6) (399.2) (459.7) (1,096.6) (1,139.8)
Common Equity - Contributed 979.8 979.8 979.8 451.6 451.6
Common Stock - Issued & Paid 979.8 979.8 979.8 451.6 451.6
Equity - Non-Contributed - Reserves & Retained Earnings (1,379.4) (1,379.0) (1,439.6) (1,548.2) (1,591.4)
Retained Earnings - Total (1,438.1) (1,443.6) (1,489.9) (1,625.1) (1,641.6)
Comprehensive Income - Accumulated - Total 58.7 64.6 50.3 76.9 50.2
Investments - Unrealized Gain/Loss 21.1 24.9 8.5 32.9 20.0
Preferred Stock - Redeemable - Total — — — 528.2 528.2
Other Reserves/Equity - Total — — — — —
Common Equity - Total (399.6) (399.2) (459.7) (1,096.6) (1,139.8)
Common Stock - Additional Paid in Capital including Option Reserve — — — — —
Total Shareholders' Equity - including Minority Interest & Hybrid Debt (399.6) (399.2) (459.7) (568.4) (611.5)
Total Liabilities & Equity 624.0 686.0 734.6 811.6 783.4
Revaluation Reserves 38.6 40.7 42.9 45.0 31.2
Total Current Liabilities 1,023.6 1,085.2 1,194.3 1,380.0 1,394.9
Preferred Shareholders Equity — — — 528.2 528.2
Comprehensive Income - Pension Liabilities (1.0) (1.0) (1.0) (1.0) (1.0)
Common Shares - Issued - Total mn 45.2 45.2 45.2 45.2 45.2
Common Shares - Outstanding - Total mn 45.2 45.2 45.2 45.2 45.2
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 —
Common Shares - Issued - Issue Specific mn 45.2 45.2 45.2 45.2 45.2
Common Shares - Outstanding - Issue Specific mn 45.2 45.2 45.2 45.2 45.2
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×
Finance and Operating Lease Liabilities - Total - Supplemental — — — — —
Debt including Finance and Operating Lease Liabilities - Supplemental 555.8 580.3 638.9 813.4 875.4
Net Debt 462.5 454.8 490.9 735.9 821.0
Debt - Long-Term - Maturities - Total — — — — —
Debt - Long-Term - Maturities - within 1 Year — — — — —
Debt - Long-Term - Maturities - Year 5 — — — — —
Debt - Long-Term - Maturities - Remaining — — — — —
Capital Lease Maturities - Total — — — — —
Debt - Long-Term - Maturities - 4-5 Years — — — — —
Capital Lease Maturities - Due within 1 Year — — — — —
Debt - Long-Term - Maturities - Year 6 & Beyond — — — — —
Capital Lease Maturities - Remaining Maturities — — — — —
Capital Lease Maturities - Due in Year 6 & Beyond — — — — —
Preferred Shares - Authorized - Issue Specific mn 100.0 100.0 100.0 100.0 —
Preferred Shares - Issued - Issue Specific mn 52.8 52.8 52.8 52.8 52.8
Preferred Shares - Outstanding - Issue Specific mn 52.8 52.8 52.8 52.8 52.8
Preferred Shares - Treasury - Issue Specific mn 0.0 0.0 0.0 0.0 0.0
Asset Accruals 493.8 504.7 508.7 666.4 682.5
Cash & Cash Equivalents - Total 24.3 69.7 108.8 27.6 0.3
Cash & Securities 102.8 91.0 75.8 88.0 93.7
Cash & Short Term Investments - Total 93.2 125.5 148.0 77.5 54.5
Debt - including Preferred Equity & Minority Interest - Total 555.8 580.3 638.9 1,341.6 1,403.6
Earning Assets 102.8 91.0 75.8 88.0 93.7
Equity Securities & Real Estate 33.8 35.2 36.6 38.0 39.5
Invested Assets - Total 102.8 91.0 75.8 88.0 93.7
Investment Securities 69.0 55.8 39.2 49.9 54.2
Investments - Permanent 33.8 35.2 36.6 38.0 39.5
Net Book Capital 62.9 55.6 31.2 167.5 209.4
Net Operating Assets 62.9 55.6 31.2 167.5 209.4
Provisions - Total — — — — —
Shareholders Equity - Common (399.6) (399.2) (459.7) (1,096.6) (1,139.8)
Tangible Total Equity (399.6) (399.2) (459.7) (568.4) (611.5)
Tangible Book Value (399.6) (399.2) (459.7) (1,096.6) (1,139.8)
Total Book Capital 156.2 181.1 179.2 (283.2) (264.3)
Total Capital 156.2 181.1 179.2 245.0 263.9
Total Long Term Capital (399.6) (399.2) (459.7) (568.4) (611.5)
Trading Account 69.0 55.8 39.2 49.9 54.2
Book Value excluding Other Equity (399.6) (399.2) (459.7) (1,096.6) (1,139.8)
Assets Held for Sale/Discontinued Operations - Long-Term & Short-Term — — — — —
Income Taxes - Payable - Long-Term & Short-Term 0.7 9.1 21.8 0.0 0.0
Cash & Short Term Investments - Net of Debt (462.5) (454.8) (490.9) (735.9) (821.0)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments 375.3 399.8 458.4 607.6 669.6
Interest Bearing Liabilities - Total 555.8 580.3 638.9 813.4 875.4
Net Debt Including Preferred Equity & Minority Interest 462.5 454.8 490.9 1,264.1 1,349.2
Other Short-Term & Long-Term Assets - Total 341.2 364.7 384.9 464.3 489.4
Other Short-Term & Long-Term Liabilities - Total 0.0 0.0 0.0 0.0 0.0
Tangible Book Value excluding Other Equity (399.6) (399.2) (459.7) (1,096.6) (1,139.8)
Total Debt Excluding Islamic 555.8 580.3 638.9 813.4 875.4
Total Available Funds (399.6) (399.2) (459.7) (568.4) (611.5)
Current Liabilities excluding Current Debt - Total 467.8 504.9 555.4 566.6 519.5
Cash in Hand & with Banks - Total 24.3 69.7 108.8 27.6 0.3
Current Assets excluding Cash & Short Term Investments - Total 424.8 448.9 469.5 616.4 628.3

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