Income Statement Ideal Dynamics Limited

Stocks

IDEAL

PK0046901010

Textiles & Leather Goods

End-of-day quote Pakistan S.E. 2026-08-21			5-day change	1st Jan Change
48.75 ^PKR	-4.71%		-0.77%	+101.36%

06-11	Ideal Spinning Mills Limited has Changed its Name to Ideal Dynamics Limited	CI
04-29	Ideal Spinning Mills Limited Reports Earnings Results for the Third Quarter and Nine Months Ended March 31, 2026	CI

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Published financial data: IDEAL DYNAMICS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021	2022	2023	2024	2025
Revenues	4.79B	6.1B	6.86B	5.56B	3.58B
Total Revenues	4.79B	6.1B	6.86B	5.56B	3.58B
Cost of Goods Sold, Total	4B	5B	6.68B	5.36B	3.51B
Gross Profit	789M	1.09B	182M	200M	77.02M
Selling General & Admin Expenses, Total	374M	426M	532M	407M	314M
Provision for Bad Debts	-	-	-	42K	19K
Other Operating Expenses	21.58M	37.53M	4.19M	70.04M	50.5M
Other Operating Expenses, Total	395M	464M	536M	477M	365M
Operating Income	393M	626M	-354M	-277M	-288M
Interest Expense, Total	-68.15M	-111M	-259M	-160M	-112M
Interest And Investment Income	15K	62K	1.49M	3.23M	2.65M
Net Interest Expenses	-68.13M	-111M	-257M	-157M	-109M
Currency Exchange Gains (Loss)	-7.66M	26.85M	42.92M	-5.32M	701K
Other Non Operating Income (Expenses)	-20.31M	-27.7M	-17.22M	12.66M	74.84M
EBT, Excl. Unusual Items	297M	515M	-585M	-427M	-321M
Gain (Loss) On Sale Of Assets	2.02M	283K	75K	553K	1.76M
Other Unusual Items	-2.39M	-	-	-	-
EBT, Incl. Unusual Items	297M	515M	-585M	-426M	-320M
Income Tax Expense	94.47M	192M	-31.03M	-104M	104M
Earnings From Continuing Operations	202M	323M	-554M	-322M	-424M
Net Income to Company	202M	323M	-554M	-322M	-424M
Net Income - (IS)	202M	323M	-554M	-322M	-424M
Net Income to Common Incl Extra Items	202M	323M	-554M	-322M	-424M
Net Income to Common Excl. Extra Items	202M	323M	-554M	-322M	-424M
Per Share Items
Net EPS - Basic	20.39	32.56	-55.85	-32.48	-42.7
Basic EPS - Continuing Operations	20.39	32.56	-55.85	-32.48	-42.7
Basic Weighted Average Shares Outstanding	9.92M	9.92M	9.92M	9.92M	9.92M
Net EPS - Diluted	20.39	32.56	-55.85	-32.48	-42.7
Diluted EPS - Continuing Operations	20.39	32.56	-55.85	-32.48	-42.7
Diluted Weighted Average Shares Outstanding	9.92M	9.92M	9.92M	9.92M	9.92M
Normalized Basic EPS	18.72	32.45	-36.87	-26.9	-20.24
Normalized Diluted EPS	18.72	32.45	-36.87	-26.9	-20.24
Dividend Per Share	1.8	2	-	-	-
Payout Ratio	6.27	5.31	-3.47	-0.06	-0
Supplemental Items
EBITDA	492M	746M	-206M	-141M	-163M
EBITA	393M	626M	-354M	-277M	-288M
EBIT	393M	626M	-354M	-277M	-288M
EBITDAR	-	-	-	-134M	-156M
Effective Tax Rate - (Ratio)	31.83	37.31	5.3	24.43	-32.57
Current Domestic Taxes	65.55M	121M	78.15M	-	44.75M
Total Current Taxes	65.55M	121M	78.15M	-	44.75M
Deferred Domestic Taxes	28.92M	71.25M	-109M	-104M	104M
Total Deferred Taxes	28.92M	71.25M	-109M	-104M	104M
Normalized Net Income	186M	322M	-366M	-267M	-201M
Interest on Long-Term Debt	14.35M	6.21M	27.43M	29.9M	8.99M
Non-Cash Pension Expense	8.2M	10.44M	14.14M	5.29M	-16.48M
Supplemental Operating Expense Items
Advertising Expense	172K	161K	326K	79K	91K
Selling and Marketing Expenses	128M	122M	193M	113M	79M
General and Administrative Expenses	246M	305M	339M	294M	235M
Net Rental Expense, Total	-	-	-	6.78M	6.78M
Imputed Operating Lease Interest Expense	-	-	-	5.11M	3.41M
Imputed Operating Lease Depreciation	-	-	-	1.67M	3.37M
Maintenance & Repair Expenses, Total	10.59M	20.11M	20.41M	11.46M	6.74M

Fiscal Period: June	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	167M	45.44M	70.99M	96.36M	41.72M
Short Term Investments	40K	40K	40K	40K	517K
Total Cash And Short Term Investments	167M	45.48M	71.03M	96.4M	42.24M
Accounts Receivable, Total	239M	369M	368M	228M	188M
Other Receivables	229M	197M	471M	316M	307M
Notes Receivable	3.78M	4.37M	5.21M	4.73M	1.79M
Total Receivables	472M	570M	844M	548M	496M
Inventory	831M	961M	1.08B	788M	380M
Prepaid Expenses	749K	398K	-	303K	959K
Other Current Assets, Total	22.44M	28.89M	15.43M	36.83M	57.5M
Total Current Assets	1.49B	1.61B	2.01B	1.47B	977M
Gross Property Plant And Equipment	2.37B	2.9B	2.95B	3.12B	3.02B
Accumulated Depreciation	-1.04B	-1.14B	-1.29B	-1.42B	-1.45B
Net Property Plant And Equipment	1.33B	1.76B	1.66B	1.7B	1.57B
Other Intangibles, Total	4.81M	4.45M	2.66M	864K	0
Loans Receivable Long-Term	-	41K	47K	-	-
Deferred Tax Assets Long-Term	-	-	-	104M	-
Other Long-Term Assets, Total	1.91M	1.95M	1.91M	2.12M	8.92M
Total Assets	2.83B	3.38B	3.68B	3.28B	2.56B
Liabilities
Accounts Payable, Total	201M	291M	601M	533M	440M
Accrued Expenses, Total	203M	246M	341M	290M	108M
Short-term Borrowings	868M	729M	1.44B	1.61B	1.79B
Current Portion of Long-Term Debt	72.81M	163M	35M	91.54M	-
Current Income Taxes Payable	64.91M	122M	121M	-	-
Unearned Revenue Current, Total	41.55M	45.75M	34.2M	48.98M	7.89M
Other Current Liabilities	22.87M	40.31M	29.79M	12.9M	10.47M
Total Current Liabilities	1.47B	1.64B	2.6B	2.59B	2.35B
Long-Term Debt	201M	173M	154M	70M	-
Unearned Revenue Non Current	141K	-	-	-	-
Pension & Other Post Retirement Benefits	94.48M	101M	121M	16.55M	20.25M
Deferred Tax Liability Non Current	31.89M	105M	-	-	-
Other Non Current Liabilities	1.77M	-	-	-	-
Total Liabilities	1.8B	2.02B	2.87B	2.67B	2.37B
Common Stock, Total	99.2M	99.2M	99.2M	99.2M	99.2M
Retained Earnings	290M	599M	43.84M	-278M	-702M
Comprehensive Income and Other	637M	661M	661M	786M	786M
Total Common Equity	1.03B	1.36B	804M	607M	183M
Total Equity	1.03B	1.36B	804M	607M	183M
Total Liabilities And Equity	2.83B	3.38B	3.68B	3.28B	2.56B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	9.92M	9.92M	9.92M	9.92M	9.92M
ECS Total Common Shares Outstanding	9.92M	9.92M	9.92M	9.92M	-
Book Value / Share	103.42	137.06	81.03	61.14	18.46
Tangible Book Value	1.02B	1.36B	801M	606M	183M
Tangible Book Value Per Share	102.94	136.61	80.76	61.05	18.46
Total Debt	1.14B	1.07B	1.63B	1.77B	1.79B
Net Debt	974M	1.02B	1.56B	1.68B	1.75B
Debt Equivalent of Unfunded Proj. Benefit Obligation	94.48M	101M	121M	16.55M	20.25M
Debt Equivalent Oper. Leases	-	-	-	54.24M	54.24M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	489M	322M	289M	267M	127M
Inventories - Work In Process, Total	58.44M	100M	99.76M	84.01M	14.55M
Inventories - Finished Goods, Total	202M	435M	557M	333M	141M
Inventories - Others	82.09M	104M	136M	104M	97.84M
Land - (BS)	266M	272M	272M	397M	397M
Buildings, Total	272M	463M	463M	463M	463M
Machinery, Total	1.77B	2.14B	2.2B	2.25B	2.15B
Full Time Employees	1.32K	1.44K	1.23K	637	684
Accumulated Allowance for Doubtful Accounts (Supple)	18.82M	275K	2.99M	2.99M	6.17M

Fiscal Period: June	2021	2022	2023	2024	2025
Net Income	202M	323M	-554M	-322M	-424M
Depreciation & Amortization - CF	98.63M	119M	148M	136M	124M
Depreciation & Amortization, Total	98.63M	119M	148M	136M	124M
Amortization of Deferred Charges, Total - (CF)	1.32M	1.65M	1.8M	1.8M	864K
(Gain) Loss From Sale Of Asset	-2.02M	-283K	-75K	-553K	-1.76M
Net (Increase) Decrease in Loans Originated / Sold - Operating	87K	-41K	-6K	47K	-
Provision for Credit Losses	956K	431K	754K	-	2.13M
Provision and Write-off of Bad Debts	-	-413K	2.98M	-	3.18M
Other Operating Activities, Total	64.33M	159M	-82.06M	-142M	5.48M
Change In Accounts Receivable	-79.75M	-129M	-1.94M	140M	37.73M
Change In Inventories	-190M	-130M	-120M	293M	408M
Change In Accounts Payable	81.64M	135M	388M	-170M	-236M
Change in Other Net Operating Assets	-30.88M	43.92M	-243M	5.43M	7.54M
Cash from Operations	147M	523M	-460M	-58M	-71.95M
Capital Expenditure	-244M	-566M	-47.51M	-61.8M	-32.82M
Sale of Property, Plant, and Equipment	6.06M	12.09M	500K	8.89M	42.5M
Cash from Investing	-238M	-554M	-47.01M	-52.91M	9.68M
Short Term Debt Issued, Total	293M	-	571M	171M	113M
Long-Term Debt Issued, Total	26.4M	140M	-	-	-
Total Debt Issued	320M	140M	571M	171M	113M
Short Term Debt Repaid, Total	-	-139M	-	-	-
Long-Term Debt Repaid, Total	-93.75M	-74.86M	-19.78M	-35M	-105M
Total Debt Repaid	-93.75M	-213M	-19.78M	-35M	-105M
Common Dividends Paid	-12.68M	-17.16M	-19.22M	-202K	-3K
Common & Preferred Stock Dividends Paid	-12.68M	-17.16M	-19.22M	-202K	-3K
Cash from Financing	213M	-90.59M	532M	136M	7.64M
Foreign Exchange Rate Adjustments	-	-	-	-	-5K
Net Change in Cash	123M	-122M	25.54M	25.37M	-54.64M
Supplemental Items
Cash Interest Paid	78.35M	113M	239M	189M	135M
Cash Income Tax Paid (Refund)	65.64M	83.39M	97.85M	61.3M	64.34M
Levered Free Cash Flow	-158M	-146M	-280M	130M	-38.28M
Unlevered Free Cash Flow	-115M	-76.91M	-118M	230M	31.65M
Change In Net Working Capital	217M	23.46M	-1.22M	-327M	-119M
Net Debt Issued / Repaid	226M	-73.44M	552M	136M	7.64M

Fiscal Period: June	2021	2022	2023	2024	2025
Profitability
Return on Assets	9.94	12.62	-6.27	-5.07	-6.16
Return on Total Capital	13.09	17.05	-9.1	-7.2	-8.26
Return On Equity %	23.57	27.08	-51.22	-45.69	-107.28
Return on Common Equity	23.57	27.08	-51.22	-45.69	-107.28
Margin Analysis
Gross Profit Margin %	16.45	17.89	2.66	3.59	2.15
SG&A Margin	7.8	7	7.76	7.32	8.76
EBITDA Margin %	10.26	12.24	-3	-2.54	-4.55
EBITA Margin %	8.2	10.28	-5.16	-4.99	-8.02
EBIT Margin %	8.2	10.28	-5.16	-4.99	-8.02
Income From Continuing Operations Margin %	4.22	5.3	-8.08	-5.8	-11.82
Net Income Margin %	4.22	5.3	-8.08	-5.8	-11.82
Net Avail. For Common Margin %	4.22	5.3	-8.08	-5.8	-11.82
Normalized Net Income Margin	3.87	5.28	-5.33	-4.8	-5.6
Levered Free Cash Flow Margin	-3.29	-2.4	-4.08	2.33	-1.07
Unlevered Free Cash Flow Margin	-2.41	-1.26	-1.72	4.14	0.88
Asset Turnover
Asset Turnover	1.94	1.96	1.94	1.63	1.23
Fixed Assets Turnover	4.02	3.94	4.01	3.3	2.19
Receivables Turnover (Average Receivables)	23.99	20.05	18.63	18.68	17.26
Inventory Turnover (Average Inventory)	5.44	5.58	6.54	5.73	6
Short Term Liquidity
Current Ratio	1.01	0.98	0.77	0.57	0.41
Quick Ratio	0.43	0.37	0.35	0.25	0.23
Operating Cash Flow to Current Liabilities	0.1	0.32	-0.18	-0.02	-0.03
Days Sales Outstanding (Average Receivables)	15.21	18.2	19.59	19.59	21.14
Days Outstanding Inventory (Average Inventory)	67.1	65.36	55.83	63.82	60.8
Average Days Payable Outstanding	15.27	17.49	23.93	41.49	57.31
Cash Conversion Cycle (Average Days)	67.05	66.07	51.48	41.93	24.63
Long Term Solvency
Total Debt/Equity	111.24	78.33	202.47	292.21	976.66
Total Debt / Total Capital	52.66	43.93	66.94	74.5	90.71
LT Debt/Equity	19.54	12.72	19.09	11.54	-
Long-Term Debt / Total Capital	9.25	7.13	6.31	2.94	-
Total Liabilities / Total Assets	63.73	59.72	78.15	81.51	92.84
EBIT / Interest Expense	5.77	5.66	-1.37	-1.73	-2.57
EBITDA / Interest Expense	7.22	6.74	-0.8	-0.88	-1.46
(EBITDA - Capex) / Interest Expense	3.64	1.62	-0.98	-1.27	-1.75
Total Debt / EBITDA	2.32	1.43	-7.9	-12.56	-10.96
Net Debt / EBITDA	1.98	1.37	-7.55	-11.87	-10.7
Total Debt / (EBITDA - Capex)	4.6	5.92	-6.42	-8.73	-9.12
Net Debt / (EBITDA - Capex)	3.93	5.67	-6.14	-8.26	-8.91
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	22.16	27.17	12.54	-18.96	-35.54
Gross Profit, 1 Yr. Growth %	43.62	38.28	-83.15	9.44	-61.44
EBITDA, 1 Yr. Growth %	38.96	51.62	-127.63	-50.34	15.63
EBITA, 1 Yr. Growth %	51.61	59.3	-156.47	-35.8	3.71
EBIT, 1 Yr. Growth %	51.61	59.3	-156.47	-35.8	3.71
Earnings From Cont. Operations, 1 Yr. Growth %	89.16	59.68	-271.52	-41.84	31.44
Net Income, 1 Yr. Growth %	89.16	59.68	-271.52	-41.84	31.44
Normalized Net Income, 1 Yr. Growth %	102.6	73.31	-213.63	-35.64	-24.75
Diluted EPS Before Extra, 1 Yr. Growth %	89.16	59.68	-271.52	-41.84	31.44
Accounts Receivable, 1 Yr. Growth %	49.27	54.08	-0.28	-38.1	-17.54
Inventory, 1 Yr. Growth %	29.55	15.7	12.48	-27.13	-51.73
Net Property, Plant and Equip., 1 Yr. Growth %	26.13	32.61	-5.7	2.53	-7.76
Total Assets, 1 Yr. Growth %	33.79	19.33	8.98	-7.79	-22.03
Tangible Book Value, 1 Yr. Growth %	49.06	32.71	-40.87	-24.42	-69.77
Common Equity, 1 Yr. Growth %	48.63	32.52	-40.87	-24.56	-69.81
Cash From Operations, 1 Yr. Growth %	-40.04	255.96	-187.94	-87.39	24.05
Capital Expenditures, 1 Yr. Growth %	309.51	132.25	-91.61	30.08	-46.89
Levered Free Cash Flow, 1 Yr. Growth %	-208.06	-7.49	91.39	-139.51	-129.5
Unlevered Free Cash Flow, 1 Yr. Growth %	-156.42	-33.3	53.35	-237.84	-86.23
Dividend Per Share, 1 Yr. Growth %	38.46	11.11	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	16.81	24.64	19.63	-4.5	-27.72
Gross Profit, 2 Yr. CAGR %	39.63	40.91	-51.89	-57.06	-35.04
EBITDA, 2 Yr. CAGR %	31.87	45.16	-35.27	-56.49	-24.22
EBITA, 2 Yr. CAGR %	45.27	55.41	-5.16	-33.47	-18.4
EBIT, 2 Yr. CAGR %	45.27	55.41	-5.16	-33.47	-18.4
Earnings From Cont. Operations, 2 Yr. CAGR %	84.99	73.8	65.49	-0.12	-12.57
Net Income, 2 Yr. CAGR %	84.99	73.8	65.49	-0.12	-12.57
Normalized Net Income, 2 Yr. CAGR %	77.41	87.38	40.33	-8.95	-30.41
Diluted EPS Before Extra, 2 Yr. CAGR %	84.99	73.8	65.49	-0.12	-12.57
Accounts Receivable, 2 Yr. CAGR %	15.62	51.66	23.95	-21.44	-28.56
Inventory, 2 Yr. CAGR %	31.37	22.43	14.08	-9.47	-40.7
Net Property, Plant and Equip., 2 Yr. CAGR %	10.16	29.33	11.82	-1.67	-2.75
Total Assets, 2 Yr. CAGR %	17.11	26.35	14.04	-1.41	-15.21
Tangible Book Value, 2 Yr. CAGR %	36.36	40.65	-11.42	-33.15	-52.2
Common Equity, 2 Yr. CAGR %	36.68	40.34	-11.48	-33.21	-52.28
Cash From Operations, 2 Yr. CAGR %	83.31	46.1	76.92	-66.7	-60.44
Capital Expenditures, 2 Yr. CAGR %	42.79	208.4	-55.84	-66.95	-16.88
Levered Free Cash Flow, 2 Yr. CAGR %	25.42	-0.02	33.07	-5.75	-65.86
Unlevered Free Cash Flow, 2 Yr. CAGR %	64.68	-38.65	1.14	72.89	-56.44
Dividend Per Share, 2 Yr. CAGR %	22.47	24.03	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	20.8	20.16	20.47	5.07	-16.23
Gross Profit, 3 Yr. CAGR %	43.34	39.17	-30.73	-36.73	-58.57
EBITDA, 3 Yr. CAGR %	32.08	38.15	-16.5	-34.04	-39.74
EBITA, 3 Yr. CAGR %	47.78	49.8	10.9	-10.99	-22.86
EBIT, 3 Yr. CAGR %	47.78	49.8	10.9	-10.99	-22.86
Earnings From Cont. Operations, 3 Yr. CAGR %	238.43	76.14	73.03	16.79	9.45
Net Income, 3 Yr. CAGR %	238.43	76.14	73.03	16.79	9.45
Normalized Net Income, 3 Yr. CAGR %	131.25	76.03	58.61	12.84	-14.55
Diluted EPS Before Extra, 3 Yr. CAGR %	238.43	76.14	73.03	16.79	9.45
Accounts Receivable, 3 Yr. CAGR %	29.56	27.23	31.88	-1.66	-20.16
Inventory, 3 Yr. CAGR %	31.62	25.92	19.02	-1.76	-26.59
Net Property, Plant and Equip., 3 Yr. CAGR %	6.75	17.19	16.4	8.64	-3.75
Total Assets, 3 Yr. CAGR %	16.25	17.84	20.28	5.06	-8.83
Tangible Book Value, 3 Yr. CAGR %	26.44	35.13	5.36	-15.98	-48.68
Common Equity, 3 Yr. CAGR %	26.64	35.28	5.21	-16.07	-48.74
Cash From Operations, 3 Yr. CAGR %	39.56	128.7	23.35	-26.64	-48.37
Capital Expenditures, 3 Yr. CAGR %	37.01	67.93	-7.23	-36.7	-61.29
Levered Free Cash Flow, 3 Yr. CAGR %	40.15	13.32	24.14	-6.34	-36.01
Unlevered Free Cash Flow, 3 Yr. CAGR %	81.48	21.84	-16.74	25.86	-25.62
Dividend Per Share, 3 Yr. CAGR %	33.89	18.56	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	15.04	22.58	20.33	9.62	-1.8
Gross Profit, 5 Yr. CAGR %	64.38	64.5	-7.39	-13.17	-32.49
EBITDA, 5 Yr. CAGR %	133.36	94.09	-0.7	-12.98	-14.34
EBITA, 5 Yr. CAGR %	48.07	74.79	23.76	8.27	2.08
EBIT, 5 Yr. CAGR %	48.07	74.79	23.76	8.27	2.08
Earnings From Cont. Operations, 5 Yr. CAGR %	25.18	22.45	154.21	40.38	31.69
Net Income, 5 Yr. CAGR %	25.18	22.45	154.21	40.38	31.69
Normalized Net Income, 5 Yr. CAGR %	21.81	35	89.37	35.23	16.98
Diluted EPS Before Extra, 5 Yr. CAGR %	25.18	22.45	154.21	40.38	31.69
Accounts Receivable, 5 Yr. CAGR %	14.36	44.17	27.29	4.92	3.2
Inventory, 5 Yr. CAGR %	24.09	23.27	24.3	10.35	-9.93
Net Property, Plant and Equip., 5 Yr. CAGR %	12.48	10.28	8.75	9.24	8.33
Total Assets, 5 Yr. CAGR %	17.62	15.38	15.36	9.73	3.88
Tangible Book Value, 5 Yr. CAGR %	27.31	27.25	9.67	1.98	-23.19
Common Equity, 5 Yr. CAGR %	27.43	27.33	9.74	2.01	-23.31
Cash From Operations, 5 Yr. CAGR %	9.52	49.35	53.45	5.82	-21.73
Capital Expenditures, 5 Yr. CAGR %	20.47	6.41	-12.89	-12.36	-11.22
Levered Free Cash Flow, 5 Yr. CAGR %	1.22	-20.12	37.27	5.27	-23.5
Unlevered Free Cash Flow, 5 Yr. CAGR %	-1.4	-28.72	43.64	40.15	-31.14