UDLI UDL International Limited

UDL International Limited (UDLI) balance sheet

At the end of FY2026 (Jul 2025 – Jun 2026) UDL International Limited had total assets of Rs 750.6 mn, up 22.3% on FY2025. Current assets of Rs 457.7 mn covered current liabilities of Rs 40.1 mn 11.40 times. Shareholders' equity was Rs 326.6 mn, 43.5% of total assets.

UDLI 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
Assets
Cash & short-term investments	353.8	226.1	333.5	0.0
Inventories	9.6	—	—	—
Total current assets	457.7	320.1	398.8	0.0
Property, plant & equipment	95.5	32.0	26.7	0.0
Intangible assets	0.4	0.5	0.0	0.0
Total assets	750.6	613.9	547.7	0.0
Liabilities
Trade payables	4.3	4.4	—	—
Total current liabilities	40.1	39.7	39.6	0.2
Total liabilities	—	46.7	39.6	0.2
Equity
Share capital	351.2	351.2	351.2	0.1
Reserves & retained earnings	(24.6)	216.0	157.0	(0.2)
Equity attributable to shareholders	326.6	567.3	508.2	(0.1)
Non-controlling interest	—	0.0	0.0	0.0
Total equity	—	567.3	508.2	(0.1)
Total liabilities & equity	750.6	613.9	547.7	0.0
Key figures
Net debt / (net cash)	(353.8)	(226.1)	(333.5)	(0.0)
Shares outstanding mn	—	35.1	35.1	35.1
Common equity	—	567.3	508.2	(0.1)
Book value per share (Rs) Rs	—	16.15	14.47	(0.00)

UDLI 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
Assets
Cash & short-term investments	+56.5%	-32.2%	+1,143,846.5%	—
Inventories	—	—	—	—
Total current assets	+43.0%	-19.7%	+1,352,021.4%	—
Property, plant & equipment	+198.4%	+20.0%	—	—
Intangible assets	-25.0%	—	—	—
Total assets	+22.3%	+12.1%	+1,857,076.0%	—
Liabilities
Trade payables	-3.2%	—	—	—
Total current liabilities	+1.2%	+0.3%	+26,185.3%	—
Total liabilities	—	+18.0%	+26,185.1%	—
Equity
Share capital	0.0%	0.0%	+351,105.5%	—
Reserves & retained earnings	-111.4%	+37.6%	—	—
Equity attributable to shareholders	-42.4%	+11.6%	—	—
Non-controlling interest	—	—	—	—
Total equity	—	+11.6%	—	—
Total liabilities & equity	+22.3%	+12.1%	+1,857,076.0%	—
Key figures
Net debt / (net cash)	—	—	—	—
Shares outstanding	—	—	—	—
Common equity	—	+11.6%	—	—
Book value per share (Rs)	—	+11.6%	—	—

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

UDLI 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
Assets
Cash & short-term investments	47.1%	36.8%	60.9%	98.9%
Inventories	1.3%	—	—	—
Total current assets	61.0%	52.1%	72.8%	100.0%
Property, plant & equipment	12.7%	5.2%	4.9%	0.0%
Intangible assets	0.0%	0.1%	0.0%	0.0%
Total assets	100.0%	100.0%	100.0%	100.0%
Liabilities
Trade payables	0.6%	0.7%	—	—
Total current liabilities	5.3%	6.5%	7.2%	510.3%
Total liabilities	—	7.6%	7.2%	510.3%
Equity
Share capital	46.8%	57.2%	64.1%	339.1%
Reserves & retained earnings	(3.3%)	35.2%	28.7%	(749.4%)
Equity attributable to shareholders	43.5%	92.4%	92.8%	(410.3%)
Non-controlling interest	—	0.0%	0.0%	0.0%
Total equity	—	92.4%	92.8%	(410.3%)
Total liabilities & equity	100.0%	100.0%	100.0%	100.0%
Key figures
Net debt / (net cash)	(47.1%)	(36.8%)	(60.9%)	(98.9%)
Common equity	—	92.4%	92.8%	(410.3%)

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 15 Oct 2026.

All reported line items 81

UDLI 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
Cash & Cash Equivalents	301.4	167.0	166.5	0.0
Loans & Receivables - Total	203.9	202.9	77.3	0.0
Income Tax - Receivables	13.8	23.5	18.9	0.0
Receivables - Other	190.2	179.4	58.4	0.0
Investment Securities - Available for Sale, Held to Maturity & Held for Trading - Total	138.2	209.8	275.6	0.0
Inventories - Total	9.6	—	—	—
Investments - Total	138.2	209.8	275.6	0.0
Investment Securities - Held for Trading	52.4	59.2	167.1	0.0
Investment Securities Available for Sale & Held to Maturity	85.8	150.7	108.5	0.0
Property, Plant & Equipment - Net - Total	95.5	32.0	26.7	0.0
Other Assets - Total	1.6	1.7	1.7	0.0
Other Assets	1.6	1.7	1.7	0.0
Intangible Assets - Total - Net	0.4	0.5	0.0	0.0
Total Current Assets	457.7	320.1	398.8	0.0
Intangible Assets - excluding Goodwill - Net - Total	0.4	0.5	0.0	0.0
Total Assets	750.6	613.9	547.7	0.0
Deposits - Total	6.0	6.0	—	—
Dividends Payable	29.9	29.2	29.4	0.0
Deferred Tax & Investment Tax Credits - Long-Term	4.5	7.0	—	—
Deferred Tax - Liability - Long-Term	4.5	7.0	—	—
Payables & Accrued Expenses	4.3	4.4	10.2	0.2
Trade Account Payables - Total	4.3	4.4	—	—
Accrued Expenses	—	—	9.4	0.2
Other Liabilities - Total	—	—	—	0.0
Other Payables - Total	0.0	—	0.8	0.0
Other Liabilities -	—	—	—	0.0
Total Liabilities	—	46.7	39.6	0.2
Shareholders' Equity - Attributable to Parent Shareholders - Total	326.6	567.3	508.2	(0.1)
Common Equity Attributable to Parent Shareholders	326.6	567.3	508.2	(0.1)
Common Equity - Contributed	351.2	351.2	351.2	0.1
Common Stock - Issued & Paid	351.2	351.2	351.2	0.1
Equity - Non-Contributed - Reserves & Retained Earnings	(24.6)	216.0	157.0	(0.2)
Retained Earnings - Total	(189.7)	1.5	184.9	(0.2)
Comprehensive Income - Accumulated - Total	(10.2)	21.8	(27.9)	0.0
Investments - Unrealized Gain/Loss	(10.2)	21.8	(27.9)	0.0
Other Reserves/Equity - Total	175.3	192.8	—	—
Common Equity - Total	326.6	567.3	508.2	(0.1)
Minority Interest - Equity	—	—	0.0	0.0
Total Shareholders' Equity - including Minority Interest & Hybrid Debt	—	567.3	508.2	(0.1)
Total Liabilities & Equity	750.6	613.9	547.7	0.0
Total Current Liabilities	40.1	39.7	39.6	0.2
Common Shares - Issued - Total mn	—	35.1	35.1	35.1
Common Shares - Outstanding - Total mn	—	35.1	35.1	35.1
Common Shares - Treasury - Total mn	—	0.0	0.0	0.0
Common Shares - Authorized - Issue Specific mn	—	—	50.0	50.0
Common Shares - Issued - Issue Specific mn	—	35.1	35.1	35.1
Common Shares - Outstanding - Issue Specific mn	—	35.1	35.1	35.1
Common Shares - Treasury - Issue Specific mn	—	0.0	0.0	0.0
Asset Allocation Factor - Issue Specific	—	1.00×	1.00×	1.00×
Net Debt	(353.8)	(226.1)	(333.5)	(0.0)
Minority Interest - Total	—	—	0.0	0.0
Asset Accruals	156.2	153.1	232.3	0.0
Cash & Cash Equivalents - Total	301.4	167.0	166.5	0.0
Cash & Securities	138.2	209.8	275.6	0.0
Cash & Short Term Investments - Total	353.8	226.1	333.5	0.0
Debt - including Preferred Equity & Minority Interest - Total	—	—	0.0	0.0
Earning Assets	138.2	209.8	275.6	0.0
Invested Assets - Total	138.2	209.8	275.6	0.0
Investment Securities	138.2	209.8	275.6	0.0
Net Book Capital	—	341.1	174.7	(0.2)
Net Operating Assets	—	341.1	174.7	(0.2)
Provisions - Total	4.5	7.0	—	—
Shareholders Equity - Common	—	567.3	508.2	(0.1)
Tangible Total Equity	—	566.8	508.2	(0.1)
Tangible Book Value	—	566.8	508.2	(0.1)
Total Book Capital	—	567.3	508.2	(0.1)
Total Capital	—	567.3	508.2	(0.1)
Total Long Term Capital	—	574.3	508.2	(0.1)
Trading Account	52.4	59.2	167.1	0.0
Book Value excluding Other Equity	—	374.4	508.2	(0.1)
Cash & Short Term Investments - Net of Debt	353.8	226.1	333.5	0.0
Interest Bearing Liabilities - Total	6.0	6.0	—	—
Net Debt Including Preferred Equity & Minority Interest	(353.8)	(226.1)	(333.5)	(0.0)
Other Short-Term & Long-Term Assets - Total	0.0	—	—	—
Other Short-Term & Long-Term Liabilities - Total	—	—	—	0.0
Tangible Book Value excluding Other Equity	—	373.9	508.2	(0.1)
Trade Accounts & Trade Notes Receivable - Net - Total	0.4	—	—	—
Total Available Funds	—	580.3	508.2	(0.1)
Deposits - Net	0.0	0.0	—	—
Cash in Hand & with Banks - Total	301.4	167.0	166.5	0.0
Current Assets excluding Cash & Short Term Investments - Total	103.8	93.9	65.3	0.0

Every line the company reported, in the original order and wording, without regrouping or signs changed. Latest 4 periods; the table above goes back further.