Income Statement JS Investments Limited

Stocks

JSIL

PK0086001010

Investment Management & Fund Operators

End-of-day quote Pakistan S.E. 2026-08-13			5-day change	1st Jan Change
44.59 ^PKR	-4.80%		-4.07%	+3.27%

05-28	JS Investments Limited Announces Appointment of Maria Mittermair as Director	CI
05-07	JS Rental REIT has completed an IPO in the amount of PKR 573.92446 million.	CI

4203d2aff3ea42f1ba624567f4.OQZxAugFm3baGVDoE6x4Fm8KVSQhL3wz3XnU-pSBxcc.e28ea4tv8hWsf2CpXcoNITtTMEwVVghp6y-Dt63E8qp-fzt7hDXaLrlLJw

Published financial data: JS INVESTMENTS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	158M	178M	277M	534M	1.16B
Gain (Loss) on Sale of Investment, Total (Rev)	-127M	-10.49M	318M	-	11.93M
Interest And Invest. Income (Rev)	21.59M	29.3M	46.99M	33.43M	19.44M
Total Revenues	52.85M	197M	642M	568M	1.2B
Cost of Goods Sold, Total	-	-	-	-	-
Gross Profit	52.85M	197M	642M	568M	1.2B
Selling General & Admin Expenses, Total	332M	356M	384M	496M	847M
Depreciation & Amortization - (IS)	-	-	-	-	-
Amortization of Goodwill and Intangible Assets - (IS)	-	-	-	-	-
Other Operating Expenses	-	-	-	-	-
Other Operating Expenses, Total	332M	356M	384M	496M	847M
Operating Income	-279M	-159M	258M	71.99M	349M
Interest Expense, Total	-34.14M	-27.78M	-26.34M	-30.12M	-109M
Interest And Investment Income	38.34K	142K	215K	549K	549K
Net Interest Expenses	-34.11M	-27.64M	-26.13M	-29.57M	-108M
Income (Loss) On Equity Invest.	-	-	-	441M	468M
Other Non Operating Income (Expenses)	-38.63K	3.57M	21.68M	3.65M	9.18M
EBT, Excl. Unusual Items	-313M	-183M	253M	487M	717M
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Gain (Loss) On Sale Of Assets	16.31M	23.88M	374K	1.26M	-
Other Unusual Items	8.08M	17.71M	703K	-	-
EBT, Incl. Unusual Items	-289M	-142M	254M	489M	717M
Income Tax Expense	11.34M	7.54M	-55.75M	39.59M	234M
Earnings From Continuing Operations	-300M	-149M	310M	449M	483M
Net Income to Company	-300M	-149M	310M	449M	483M
Net Income - (IS)	-300M	-149M	310M	449M	483M
Net Income to Common Incl Extra Items	-300M	-149M	310M	449M	483M
Net Income to Common Excl. Extra Items	-300M	-149M	310M	449M	483M
Per Share Items
Net EPS - Basic	-4.86	-2.41	5.02	7.27	7.82
Basic EPS - Continuing Operations	-4.86	-2.41	5.02	7.27	7.82
Basic Weighted Average Shares Outstanding	61.77M	61.77M	61.77M	61.77M	61.77M
Net EPS - Diluted	-4.86	-2.41	5.02	7.27	7.82
Diluted EPS - Continuing Operations	-4.86	-2.41	5.02	7.27	7.82
Diluted Weighted Average Shares Outstanding	61.77M	61.77M	61.77M	61.77M	61.77M
Normalized Basic EPS	-3.17	-1.85	2.56	4.93	7.26
Normalized Diluted EPS	-3.17	-1.85	2.56	4.93	7.26
Dividend Per Share	-	-	-	-	-
Payout Ratio	-0.08	-0.02	0.02	0	0
Supplemental Items
EBITDA	-244M	-130M	280M	96.04M	377M
EBITA	-279M	-159M	258M	71.99M	349M
EBIT	-279M	-159M	258M	71.99M	349M
EBITDAR	-	-	-	149M	395M
Total Revenues (As Reported)	52.85M	197M	642M	568M	1.2B
Effective Tax Rate - (Ratio)	-3.93	-5.33	-21.93	8.1	32.64
Total Current Taxes	11.34M	7.54M	45.34M	102M	138M
Total Deferred Taxes	-	-	-101M	-86.71M	43.36M
Normalized Net Income	-196M	-114M	158M	305M	448M
Interest on Long-Term Debt	30.27M	27.33M	26.34M	28.5M	27.37M
Supplemental Operating Expense Items
Advertising Expense	-	-	-	-	-
Selling and Marketing Expenses	5.07M	36.91M	27.67M	36.13M	181M
General and Administrative Expenses	327M	319M	357M	460M	667M
Net Rental Expense, Total	-	-	-	52.8M	18.29M
Imputed Operating Lease Interest Expense	-	-	-	19.94M	23.46M
Imputed Operating Lease Depreciation	-	-	-	32.86M	-5.17M

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	26.15M	12.29M	67.98M	42.31M	12.7M
Short Term Investments	4.55M	-	-	-	-
Trading Asset Securities, Total	1.35B	1.16B	1.36B	127M	351M
Total Cash And Short Term Investments	1.38B	1.17B	1.43B	169M	364M
Accounts Receivable, Total	105M	125M	126M	205M	293M
Other Receivables	124M	155M	193M	167M	270M
Notes Receivable	344K	318K	280K	990K	1.64M
Total Receivables	230M	280M	319M	373M	564M
Prepaid Expenses	12.48M	14.5M	17.69M	9.64M	18.38M
Other Current Assets, Total	6.4M	21.63M	10.23M	19.09M	25.99M
Total Current Assets	1.63B	1.49B	1.78B	571M	973M
Gross Property Plant And Equipment	586M	423M	408M	445M	803M
Accumulated Depreciation	-246M	-148M	-169M	-191M	-441M
Net Property Plant And Equipment	340M	275M	239M	254M	362M
Long-term Investments	-	265K	265K	2.56B	1.88B
Other Intangibles, Total	10.99M	6.47M	3.66M	1.87M	690K
Loans Receivable Long-Term	76.28K	1.17M	1.11M	4.18M	2.04M
Deferred Tax Assets Long-Term	-	-	101M	188M	144M
Deferred Charges Long-Term	1.38M	985K	787K	-	-
Other Long-Term Assets, Total	779K	387K	-	-	-
Total Assets	1.98B	1.77B	2.12B	3.58B	3.36B
Liabilities
Accounts Payable, Total	-	-	20.51M	-	-
Accrued Expenses, Total	94.59M	61.52M	138M	235M	318M
Short-term Borrowings	-	-	-	900M	-
Current Portion of Leases	33.62M	24.25M	27.23M	37.03M	66.13M
Current Income Taxes Payable	-	-	-	-	37.6M
Other Current Liabilities	117M	117M	113M	142M	149M
Total Current Liabilities	245M	203M	300M	1.31B	570M
Long-Term Leases	235M	214M	157M	155M	196M
Unearned Revenue Non Current	-	-	-	-	-
Deferred Tax Liability Non Current	-	-	-	-	-
Other Non Current Liabilities	-	-	-	-	-
Total Liabilities	480M	416M	457M	1.47B	766M
Common Stock, Total	1B	1B	1B	1B	1B
Retained Earnings	887M	738M	1.05B	1.49B	1.98B
Treasury Stock	-382M	-382M	-382M	-384M	-384M
Comprehensive Income and Other	-	-	-	1.26M	1.26M
Total Common Equity	1.5B	1.36B	1.67B	2.11B	2.59B
Total Equity	1.5B	1.36B	1.67B	2.11B	2.59B
Total Liabilities And Equity	1.98B	1.77B	2.12B	3.58B	3.36B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	61.77M	61.77M	61.77M	61.65M	61.65M
ECS Total Common Shares Outstanding	61.77M	61.77M	61.77M	61.65M	61.65M
Book Value / Share	24.35	21.94	26.96	34.25	42.09
Tangible Book Value	1.49B	1.35B	1.66B	2.11B	2.59B
Tangible Book Value Per Share	24.18	21.84	26.9	34.22	42.08
Total Debt	269M	238M	184M	1.09B	262M
Net Debt	-1.11B	-933M	-1.25B	923M	-102M
Debt Equivalent Oper. Leases	-	-	-	422M	146M
Equity Method Investments, Total	-	-	-	2.56B	1.88B
Account Code - Inventory Valuation	3	3	3	3	3
Buildings, Total	-	-	-	-	-
Machinery, Total	259M	128M	138M	155M	171M
Full Time Employees	90	85	102	107	127

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	-300M	-149M	310M	449M	483M
Depreciation & Amortization - CF	68.85M	61.55M	52.07M	59.51M	85.51M
Depreciation & Amortization, Total	68.85M	61.55M	52.07M	59.51M	85.51M
Amortization of Deferred Charges, Total - (CF)	5.44M	5.03M	3.23M	1.79M	1.18M
(Gain) Loss From Sale Of Asset	-16.31M	-23.88M	-376K	-1.85M	-
(Gain) Loss on Sale of Investments - (CF)	127M	10.49M	-318M	-	-11.93M
Asset Writedown & Restructuring Costs	-	-	387K	-	-
(Income) Loss On Equity Investments - (CF)	-8.2M	-	-15.12M	-441M	-468M
Other Operating Activities, Total	26.88M	-24.5M	-82.26M	-97.79M	105M
Change In Accounts Payable	-	-	-	78.8M	60M
Change in Other Net Operating Assets	-35.03M	-73.64M	44.17M	-23.15M	-138M
Cash from Operations	-132M	-194M	-5.98M	25.04M	117M
Capital Expenditure	-23.02M	-3.64M	-21.62M	-33.57M	-76.83M
Sale of Property, Plant, and Equipment	25.64M	30.99M	400K	1.65M	-
Cash Acquisitions	37.5M	-	-	-	-
Sale (Purchase) of Intangible assets	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	107M	183M	116M	-901M	898M
Other Investing Activities, Total	21.59M	29.01M	46.9M	48.24M	60.32M
Cash from Investing	168M	239M	142M	-885M	882M
Short Term Debt Issued, Total	341M	-	-	900M	-
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	341M	-	-	900M	-
Short Term Debt Repaid, Total	-341M	-	-	-	-900M
Long-Term Debt Repaid, Total	-17.78M	-30.82M	-53.22M	-61.48M	-80.69M
Total Debt Repaid	-359M	-30.82M	-53.22M	-61.48M	-981M
Repurchase of Common Stock	-	-	-	-2.76M	-
Common Dividends Paid	-237K	-23.24K	-49.52K	-2.88K	-2.27K
Common & Preferred Stock Dividends Paid	-237K	-23.24K	-49.52K	-2.88K	-2.27K
Other Financing Activities, Total	-31.26M	-27.9M	-26.68M	-1.61M	-47.33M
Cash from Financing	-49.27M	-58.75M	-79.95M	834M	-1.03B
Miscellaneous Cash Flow Adjustments	29.54M	-	-	-	-
Net Change in Cash	16.71M	-13.86M	55.69M	-25.67M	-29.61M
Supplemental Items
Cash Interest Paid	-	-	26.34M	28.5M	27.37M
Cash Income Tax Paid (Refund)	9.82M	11.19M	20.4M	55.78M	132M
Levered Free Cash Flow	-98.51M	-150M	241M	104M	79.49M
Unlevered Free Cash Flow	-77.17M	-133M	258M	123M	147M
Change In Net Working Capital	-45.92M	96.07M	-62.96M	-50.4M	80.43M
Net Debt Issued / Repaid	-17.78M	-30.82M	-53.22M	839M	-981M

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	-8.06	-5.29	8.27	1.58	6.28
Return on Total Capital	-9.03	-5.9	9.35	1.78	7.19
Return On Equity %	-18.12	-10.42	20.53	23.77	20.54
Return on Common Equity	-18.12	-10.42	20.53	23.77	20.54
Margin Analysis
Gross Profit Margin %	100	100	100	100	100
SG&A Margin	627.87	180.81	59.87	87.32	70.85
EBITDA Margin %	-461.65	-65.81	43.64	16.91	31.51
EBITA Margin %	-527.87	-80.81	40.13	12.68	29.15
EBIT Margin %	-527.87	-80.81	40.13	12.68	29.15
Income From Continuing Operations Margin %	-567.79	-75.74	48.29	79.06	40.41
Net Income Margin %	-567.79	-75.74	48.29	79.06	40.41
Net Avail. For Common Margin %	-567.79	-75.74	48.29	79.06	40.41
Normalized Net Income Margin	-370.3	-58.15	24.65	53.63	37.5
Levered Free Cash Flow Margin	-186.4	-76.16	37.58	18.37	6.65
Unlevered Free Cash Flow Margin	-146.02	-67.34	40.14	21.68	12.32
Asset Turnover
Asset Turnover	0.02	0.1	0.33	0.2	0.34
Fixed Assets Turnover	0.14	0.64	2.5	2.3	3.88
Receivables Turnover (Average Receivables)	1.47	1.55	2.21	3.23	4.68
Short Term Liquidity
Current Ratio	6.65	7.34	5.93	0.43	1.71
Quick Ratio	6.57	7.16	5.83	0.41	1.62
Operating Cash Flow to Current Liabilities	-0.54	-0.96	-0.02	0.02	0.2
Days Sales Outstanding (Average Receivables)	248.22	235.59	164.9	113.35	78.07
Long Term Solvency
Total Debt/Equity	17.87	17.56	11.07	51.71	10.09
Total Debt / Total Capital	15.16	14.94	9.96	34.09	9.16
LT Debt/Equity	15.63	15.77	9.43	7.34	7.54
Long-Term Debt / Total Capital	13.26	13.41	8.49	4.84	6.85
Total Liabilities / Total Assets	24.2	23.5	21.52	41.04	22.79
EBIT / Interest Expense	-8.17	-5.72	9.78	2.39	3.21
EBITDA / Interest Expense	-6.15	-3.51	11.76	4.37	4
(EBITDA - Capex) / Interest Expense	-6.83	-3.64	10.94	3.25	3.29
Total Debt / EBITDA	-1.28	-2.44	0.6	8.3	0.6
Net Debt / EBITDA	5.3	9.57	-4.02	7.02	-0.24
Total Debt / (EBITDA - Capex)	-1.15	-2.35	0.64	11.15	0.73
Net Debt / (EBITDA - Capex)	4.78	9.23	-4.32	9.43	-0.29
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-84.43	272.37	226.2	82.95	110.61
Gross Profit, 1 Yr. Growth %	-84.43	272.37	226.2	82.95	110.61
EBITDA, 1 Yr. Growth %	-735.18	-46.91	-316.28	-286.75	292.43
EBITA, 1 Yr. Growth %	-12.33K	-42.99	-262	-197.39	384.27
EBIT, 1 Yr. Growth %	-12.33K	-42.99	-262	-197.39	384.27
Earnings From Cont. Operations, 1 Yr. Growth %	742.23	-50.33	-308	44.8	7.65
Net Income, 1 Yr. Growth %	742.23	-50.33	-308	44.8	7.65
Normalized Net Income, 1 Yr. Growth %	856.08	-41.52	-238.28	92.45	47.25
Diluted EPS Before Extra, 1 Yr. Growth %	742.23	-50.33	-308	44.81	7.65
Accounts Receivable, 1 Yr. Growth %	-3.97	18.5	0.74	63.69	42.45
Net Property, Plant and Equip., 1 Yr. Growth %	-14.73	-19.13	-13.19	6.23	42.61
Total Assets, 1 Yr. Growth %	-15.14	-10.74	19.78	68.75	-6.15
Tangible Book Value, 1 Yr. Growth %	-16.78	-9.68	23.19	26.96	22.96
Common Equity, 1 Yr. Growth %	-16.74	-9.91	22.87	26.79	22.89
Cash From Operations, 1 Yr. Growth %	36.43	47.1	-96.92	-518.63	366.88
Capital Expenditures, 1 Yr. Growth %	372.35	-84.19	493.94	55.31	128.85
Levered Free Cash Flow, 1 Yr. Growth %	-50.84	45.43	-260.93	206.8	-23.79
Unlevered Free Cash Flow, 1 Yr. Growth %	-56.78	62.16	-294.44	144	19.64
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-60.74	-23.85	248.52	69.87	96.29
Gross Profit, 2 Yr. CAGR %	-60.74	-23.85	248.52	69.87	96.29
EBITDA, 2 Yr. CAGR %	137.25	83.63	7.15	-13.89	170.71
EBITA, 2 Yr. CAGR %	79.31	735.1	-3.9	-32.72	117.17
EBIT, 2 Yr. CAGR %	79.31	735.1	-3.9	-32.72	117.17
Earnings From Cont. Operations, 2 Yr. CAGR %	90.82	104.53	1.64	73.55	24.85
Net Income, 2 Yr. CAGR %	90.82	104.53	1.64	73.55	24.85
Normalized Net Income, 2 Yr. CAGR %	127.21	136.45	-10.08	63.13	68.34
Diluted EPS Before Extra, 2 Yr. CAGR %	109.31	104.53	1.64	73.55	24.86
Accounts Receivable, 2 Yr. CAGR %	-7.56	6.68	9.26	28.41	52.7
Net Property, Plant and Equip., 2 Yr. CAGR %	-15.45	-16.96	-16.21	-3.97	23.08
Total Assets, 2 Yr. CAGR %	-12.48	-12.97	3.4	42.17	25.84
Tangible Book Value, 2 Yr. CAGR %	-9.59	-13.3	5.48	25.06	24.94
Common Equity, 2 Yr. CAGR %	-9.64	-13.39	5.21	24.82	24.82
Cash From Operations, 2 Yr. CAGR %	-13.58	41.67	-78.7	-64.07	342.1
Capital Expenditures, 2 Yr. CAGR %	-36.3	-13.59	-3.11	203.72	88.53
Levered Free Cash Flow, 2 Yr. CAGR %	-13.63	-13.51	52.99	-16.58	52.91
Unlevered Free Cash Flow, 2 Yr. CAGR %	-29.67	-13.85	77.57	-3.61	70.86
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-48.78	-16.9	23.67	120.66	82.49
Gross Profit, 3 Yr. CAGR %	-48.78	-16.9	23.67	120.66	82.49
EBITDA, 3 Yr. CAGR %	63.06	44.04	93.92	-26.71	42.76
EBITA, 3 Yr. CAGR %	134.68	22.38	383.42	-36.34	29.9
EBIT, 3 Yr. CAGR %	134.68	22.38	383.42	-36.34	29.9
Earnings From Cont. Operations, 3 Yr. CAGR %	89.09	21.84	105.68	14.37	48.01
Net Income, 3 Yr. CAGR %	89.09	21.84	105.68	14.37	48.01
Normalized Net Income, 3 Yr. CAGR %	97.58	44.53	97.73	15.88	57.65
Diluted EPS Before Extra, 3 Yr. CAGR %	106.25	29.59	105.68	14.37	48.01
Accounts Receivable, 3 Yr. CAGR %	-2.32	0.41	4.66	25.02	32.93
Net Property, Plant and Equip., 3 Yr. CAGR %	-11.15	-16.69	-15.72	-9.31	9.56
Total Assets, 3 Yr. CAGR %	-6.9	-11.9	-3.19	21.74	23.79
Tangible Book Value, 3 Yr. CAGR %	-11.54	-9.62	-2.53	12.2	24.36
Common Equity, 3 Yr. CAGR %	-11.55	-9.73	-2.68	11.96	24.17
Cash From Operations, 3 Yr. CAGR %	35.73	3.19	-60.45	-42.52	-15.53
Capital Expenditures, 3 Yr. CAGR %	-45.39	-59.97	64.29	13.4	176.38
Levered Free Cash Flow, 3 Yr. CAGR %	4.4	4.31	6.38	0.4	-19.06
Unlevered Free Cash Flow, 3 Yr. CAGR %	-2.98	-5.3	13	14.64	3.59
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-35.24	-11.09	10.3	10.61	28.65
Gross Profit, 5 Yr. CAGR %	-34.95	-11.09	10.3	10.61	28.65
EBITDA, 5 Yr. CAGR %	1.93	13.43	37.85	17.25	57.89
EBITA, 5 Yr. CAGR %	7.35	34.23	64.2	-3.67	173.44
EBIT, 5 Yr. CAGR %	7.35	34.23	64.2	-3.67	173.44
Earnings From Cont. Operations, 5 Yr. CAGR %	8.19	34.13	47.51	40.36	68.45
Net Income, 5 Yr. CAGR %	8.19	34.13	47.51	40.36	68.45
Normalized Net Income, 5 Yr. CAGR %	8.6	22.49	44.21	51.7	85.4
Diluted EPS Before Extra, 5 Yr. CAGR %	13.98	41.31	55.41	45.65	68.46
Accounts Receivable, 5 Yr. CAGR %	-1.81	2.48	2.16	10.8	21.73
Net Property, Plant and Equip., 5 Yr. CAGR %	-1.85	-6.31	-13.21	-11.82	-1.94
Total Assets, 5 Yr. CAGR %	-8.49	-7.53	-2.91	6.69	7.52
Tangible Book Value, 5 Yr. CAGR %	-11.7	-10.56	-5.09	2.92	7.65
Common Equity, 5 Yr. CAGR %	-11.58	-10.54	-5.19	2.76	7.51
Cash From Operations, 5 Yr. CAGR %	4.53	14.36	-35.3	-32.34	3.88
Capital Expenditures, 5 Yr. CAGR %	-10.41	-38.46	-31.31	-9.97	73.59
Levered Free Cash Flow, 5 Yr. CAGR %	-1.63	184.4	22.75	-4.61	-16.88
Unlevered Free Cash Flow, 5 Yr. CAGR %	-6.32	191.83	24.98	-4.63	-3.78