Income Statement Hum Network Limited

Stocks

HUMNL

PK0083801016

Broadcasting

End-of-day quote Pakistan S.E. 02/10/2026			5-day change	1st Jan Change
9.680 ^PKR	-1.73%		-6.02%	-31.44%

05-18	Hum Network Limited Appoints Ayaz Dawood as Independent Director, Effective May 18, 2026	CI
04-30	Hum Network Limited Reports Earnings Results for the Third Quarter and Nine Months Ended March 31, 2026	CI

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Published financial data: HUM NETWORK LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021 (PKR)	2022 (PKR)	2023 (PKR)	2024 (PKR)	2025 (PKR)
Revenues	4.99B	6.54B	7.57B	12.35B	11.48B
Total Revenues	4.99B	6.54B	7.57B	12.35B	11.48B
Cost of Goods Sold, Total	3.23B	3.71B	4.18B	6.87B	8.24B
Gross Profit	1.76B	2.83B	3.39B	5.48B	3.23B
Selling General & Admin Expenses, Total	1.17B	1.21B	1.62B	2.38B	2.28B
Provision for Bad Debts	-	-	-	-	-
Other Operating Expenses	1.08M	4.07M	-55.59M	5.65M	134M
Other Operating Expenses, Total	1.18B	1.21B	1.56B	2.38B	2.42B
Operating Income	585M	1.62B	1.83B	3.1B	817M
Interest Expense, Total	-99.72M	-74.57M	-45.6M	-32.25M	-32.38M
Interest And Investment Income	24.38M	-	134M	223M	276M
Net Interest Expenses	-75.35M	-74.57M	88.56M	191M	243M
Income (Loss) On Equity Invest.	-	-	-	-	-
Currency Exchange Gains (Loss)	8M	-	177M	-94.81M	118M
Other Non Operating Income (Expenses)	-1.86M	-	-1.54M	-3.99M	-3.74M
EBT, Excl. Unusual Items	516M	1.55B	2.09B	3.19B	1.17B
Impairment of Goodwill	-	-	-	-	-
Gain (Loss) On Sale Of Investments	98.15M	-	20.62M	33.29M	238M
Gain (Loss) On Sale Of Assets	465M	-	2.71M	3.19M	16.14M
Asset Writedown	-28.26M	-	-	-	-83.53M
Other Unusual Items	8.4M	-	99.15M	54.74M	-
EBT, Incl. Unusual Items	1.06B	1.55B	2.21B	3.28B	1.35B
Income Tax Expense	98.03M	152M	297M	334M	110M
Earnings From Continuing Operations	961M	1.4B	1.92B	2.95B	1.24B
Net Income to Company	961M	1.4B	1.92B	2.95B	1.24B
Minority Interest	33.57M	21.07M	35M	96.46K	72K
Net Income - (IS)	995M	1.42B	1.95B	2.95B	1.24B
Preferred Dividend and Other Adjustments	-	-	-	-	-
Net Income to Common Incl Extra Items	995M	1.42B	1.95B	2.95B	1.24B
Net Income to Common Excl. Extra Items	995M	1.42B	1.95B	2.95B	1.24B
Per Share Items
Net EPS - Basic	0.88	1.25	1.72	2.6	1.09
Basic EPS - Continuing Operations	0.88	1.25	1.72	2.6	1.09
Basic Weighted Average Shares Outstanding	1.13B	1.13B	1.13B	1.13B	1.13B
Net EPS - Diluted	0.88	1.25	1.72	2.6	1.09
Diluted EPS - Continuing Operations	0.88	1.25	1.72	2.6	1.09
Diluted Weighted Average Shares Outstanding	1.13B	1.13B	1.13B	1.13B	1.13B
Normalized Basic EPS	0.31	0.87	1.18	1.76	0.65
Normalized Diluted EPS	0.31	0.87	1.18	1.76	0.65
Dividend Per Share	-	0.58	-	-	-
Payout Ratio	-	-	0.05	0.02	-
Supplemental Items
EBITDA	791M	1.8B	1.93B	3.26B	1.01B
EBITA	595M	1.62B	1.84B	3.11B	834M
EBIT	585M	1.62B	1.83B	3.1B	817M
EBITDAR	-	-	-	-	-
Effective Tax Rate - (Ratio)	9.26	9.82	13.4	10.18	8.17
Total Current Taxes	72.27M	-	233M	361M	228M
Total Deferred Taxes	25.77M	-	60.35M	-15.69M	-84.76M
Normalized Net Income	356M	988M	1.34B	2B	734M
Interest on Long-Term Debt	78.82M	-	45.5M	32.25M	32.38M
Non-Cash Pension Expense	-	-	-	-	5.77M
Supplemental Operating Expense Items
Advertising Expense	116M	-	191M	261M	375M
Selling and Marketing Expenses	287M	416M	481M	1.24B	740M
General and Administrative Expenses	888M	790M	1.14B	1.14B	1.54B
Net Rental Expense, Total	-	-	-	-	-
Imputed Operating Lease Interest Expense	-	-	-	-	-
Imputed Operating Lease Depreciation	-	-	-	-	-
Maintenance & Repair Expenses, Total	106M	-	86.28M	105M	111M

Fiscal Period: June	2021 (PKR)	2022 (PKR)	2023 (PKR)	2024 (PKR)	2025 (PKR)
Assets
Cash And Equivalents	438M	-	2.1B	2.31B	2.92B
Short Term Investments	-	-	-	-	-
Trading Asset Securities, Total	502M	-	589M	1.06B	1.4B
Total Cash And Short Term Investments	940M	-	2.69B	3.38B	4.31B
Accounts Receivable, Total	2.23B	-	3.1B	5.27B	4.16B
Other Receivables	323M	-	466M	273M	623M
Total Receivables	2.55B	-	3.57B	5.55B	4.78B
Inventory	117M	-	103M	106M	1.41B
Prepaid Expenses	22.87M	-	85.63M	98.11M	125M
Other Current Assets, Total	130M	-	220M	882M	1.18B
Total Current Assets	3.76B	-	6.67B	10.01B	11.81B
Gross Property Plant And Equipment	-	-	-	-	-
Accumulated Depreciation	-	-	-	-	-
Net Property Plant And Equipment	1.27B	-	1.47B	1.51B	1.57B
Long-term Investments	-	-	49.53M	-	-
Goodwill	2.05M	-	-	-	-
Other Intangibles, Total	72.95M	-	208M	319M	230M
Deferred Tax Assets Long-Term	135M	-	153M	169M	254M
Other Long-Term Assets, Total	384M	-	429M	758M	270M
Total Assets	5.63B	-	8.97B	12.77B	14.13B
Liabilities
Accounts Payable, Total	308M	-	1.19B	177M	66.85M
Accrued Expenses, Total	341M	-	2.03M	516M	786M
Short-term Borrowings	-	-	-	-	-
Current Portion of Long-Term Debt	354M	-	66.53M	35.06M	5.96M
Current Portion of Leases	29.56M	-	15.66M	16.89M	47.55M
Current Income Taxes Payable	-	-	-	-	-
Unearned Revenue Current, Total	141M	-	137M	651M	99.87M
Other Current Liabilities	50.19M	-	7.53M	782M	1.32B
Total Current Liabilities	1.22B	-	1.42B	2.18B	2.32B
Long-Term Debt	269M	-	58.77M	1.49M	-
Long-Term Leases	92.05M	-	55.23M	149M	115M
Unearned Revenue Non Current	561K	-	-	-	-
Pension & Other Post Retirement Benefits	33.26M	-	94.2M	108M	131M
Total Liabilities	1.62B	-	1.63B	2.44B	2.57B
Common Stock, Total	945M	-	1.13B	1.13B	1.13B
Retained Earnings	2.93B	-	5.78B	8.73B	9.94B
Comprehensive Income and Other	167M	-	517M	555M	576M
Total Common Equity	4.04B	-	7.43B	10.42B	11.65B
Minority Interest	-32.51M	-	-88.58M	-88.68M	-88.75M
Total Equity	4.01B	-	7.34B	10.33B	11.56B
Total Liabilities And Equity	5.63B	-	8.97B	12.77B	14.13B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	1.13B	1.13B	1.13B	1.13B	1.13B
ECS Total Common Shares Outstanding	1.13B	1.13B	1.13B	1.13B	1.13B
Book Value / Share	3.57	-	6.55	9.19	10.27
Tangible Book Value	3.97B	-	7.22B	10.1B	11.42B
Tangible Book Value Per Share	3.5	-	6.37	8.91	10.07
Total Debt	744M	-	196M	203M	168M
Net Debt	-196M	-	-2.49B	-3.17B	-4.14B
Debt Equivalent of Unfunded Proj. Benefit Obligation	-	-	-	-	131M
Debt Equivalent Oper. Leases	-	-	-	-	-
Minority Interest, Total (Incl. Fin. Div)	-32.51M	-	-88.58M	-88.68M	-88.75M
Equity Method Investments, Total	-	-	49.53M	-	-
Account Code - Inventory Valuation	6	-	6	3	3
Land - (BS)	-	-	-	-	-
Buildings, Total	-	-	-	-	-
Machinery, Total	-	-	-	-	-
Full Time Employees	735	-	745	756	780
Assets under Capital Lease - Gross	-	-	-	-	-
Assets under Capital Lease - Accumulated Depreciation	-	-	-	-	-
Accumulated Allowance for Doubtful Accounts (Supple)	78.39M	-	47.59M	82.44M	252M

Fiscal Period: June	2021 (PKR)	2022 (PKR)	2023 (PKR)	2024 (PKR)	2025 (PKR)
Net Income	995M	-	1.95B	2.95B	1.24B
Depreciation & Amortization - CF	228M	-	118M	168M	194M
Amortization of Goodwill and Intangible Assets - (CF)	10.02M	-	7.12M	6.71M	17.26M
Depreciation & Amortization, Total	238M	-	125M	175M	211M
Amortization of Deferred Charges, Total - (CF)	7.76M	-	5.06M	1.35M	606K
(Gain) Loss From Sale Of Asset	-465M	-	-2.71M	-3.19M	-16.14M
(Gain) Loss on Sale of Investments - (CF)	-98.15M	-	-20.62M	-33.29M	-238M
Asset Writedown & Restructuring Costs	28.26M	-	-	-	83.53M
(Income) Loss On Equity Investments - (CF)	-	-	-	-	-
Provision and Write-off of Bad Debts	22.87M	-	-30.3M	-	184M
Other Operating Activities, Total	56M	-	-330M	-228M	-727M
Change In Accounts Receivable	-166M	-	-335M	-2.15B	881M
Change In Inventories	32.47M	-	4.43M	-3.5M	-88.89M
Change In Accounts Payable	25.55M	-	-16.18M	328M	739M
Change in Unearned Revenues	-101M	-	50.65M	514M	-
Change in Other Net Operating Assets	-36.59M	-	-143M	-784M	-1.33B
Cash from Operations	538M	-	1.26B	763M	939M
Capital Expenditure	-111M	-	-378M	-111M	-406M
Sale of Property, Plant, and Equipment	20.9M	-	4.92M	11.84M	8.9M
Cash Acquisitions	-	-	-30.43M	-116M	-
Sale (Purchase) of Real Estate properties	493M	-	-	-	-
Sale (Purchase) of Intangible assets	3.79M	-	-	-	-25.25M
Investment in Marketable and Equity Securities, Total	-149M	-	559M	-390M	-19.26M
Other Investing Activities, Total	178K	-	58.93M	177M	175M
Cash from Investing	258M	-	214M	-428M	-267M
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	-	-	-	-	-
Long-Term Debt Repaid, Total	-438M	-	-296M	-122M	-44.57M
Total Debt Repaid	-438M	-	-296M	-122M	-44.57M
Common Dividends Paid	-	-	-925K	-721K	-
Common & Preferred Stock Dividends Paid	-	-	-925K	-721K	-
Other Financing Activities, Total	-	-	-	-	-29.71M
Cash from Financing	-438M	-	-297M	-123M	-74.28M
Foreign Exchange Rate Adjustments	-	-	-	-	5.99M
Net Change in Cash	358M	-	1.18B	211M	604M
Supplemental Items
Cash Interest Paid	94.89M	-	40.22M	20.48M	36.12M
Cash Income Tax Paid (Refund)	40.08M	-	250M	196M	508M
Levered Free Cash Flow	229M	-	43.36M	114M	178M
Unlevered Free Cash Flow	292M	-	71.86M	134M	198M
Change In Net Working Capital	212M	-	822M	1.87B	93.34M
Net Debt Issued / Repaid	-438M	-	-296M	-122M	-44.57M

Fiscal Period: June	2021 (PKR)	2022 (PKR)	2023 (PKR)	2024 (PKR)	2025 (PKR)
Profitability
Return on Assets	6.67	-	14.19	17.83	3.8
Return on Total Capital	7.98	19.29	17.3	21.45	4.59
Return On Equity %	27.26	30.6	30.61	33.38	11.3
Return on Common Equity	28.08	30.8	30.82	33.05	11.21
Margin Analysis
Gross Profit Margin %	35.27	43.27	44.8	44.4	28.17
SG&A Margin	23.53	18.43	21.37	19.24	19.89
EBITDA Margin %	15.84	27.54	25.54	26.36	8.76
EBITA Margin %	11.92	24.78	24.25	25.17	7.27
EBIT Margin %	11.72	24.78	24.16	25.11	7.12
Income From Continuing Operations Margin %	19.25	21.32	25.34	23.89	10.76
Net Income Margin %	19.92	21.64	25.8	23.89	10.77
Net Avail. For Common Margin %	19.92	21.64	25.8	23.89	10.77
Normalized Net Income Margin	7.13	15.09	17.74	16.16	6.4
Levered Free Cash Flow Margin	4.59	-	0.57	0.92	1.55
Unlevered Free Cash Flow Margin	5.84	-	0.95	1.09	1.73
Asset Turnover
Asset Turnover	0.91	-	0.94	1.14	0.86
Fixed Assets Turnover	3.74	-	5.64	8.28	7.84
Receivables Turnover (Average Receivables)	2.31	-	2.7	2.95	2.45
Inventory Turnover (Average Inventory)	24.25	-	39.88	65.83	6.04
Short Term Liquidity
Current Ratio	3.08	-	4.69	4.59	5.09
Quick Ratio	2.86	-	4.4	4.1	3.92
Operating Cash Flow to Current Liabilities	0.44	-	0.89	0.35	0.4
Days Sales Outstanding (Average Receivables)	157.92	-	135.04	124.09	148.86
Days Outstanding Inventory (Average Inventory)	15.05	-	9.15	5.56	60.44
Average Days Payable Outstanding	41.24	-	109.34	13.04	5.34
Cash Conversion Cycle (Average Days)	131.73	-	34.86	116.61	203.95
Long Term Solvency
Total Debt/Equity	18.56	12.63	2.67	1.96	1.46
Total Debt / Total Capital	15.66	11.22	2.6	1.93	1.43
LT Debt/Equity	9.01	-	1.55	1.46	0.99
Long-Term Debt / Total Capital	7.6	-	1.51	1.43	0.98
Total Liabilities / Total Assets	28.75	-	18.16	19.09	18.16
EBIT / Interest Expense	5.87	21.75	40.1	96.15	25.22
EBITDA / Interest Expense	8.25	24.17	42.83	101.58	31.75
(EBITDA - Capex) / Interest Expense	7.13	24.17	34.53	98.15	19.22
Total Debt / EBITDA	0.9	0.36	0.1	0.06	0.16
Net Debt / EBITDA	-0.24	-0.38	-1.28	-0.97	-4.03
Total Debt / (EBITDA - Capex)	1.05	0.36	0.12	0.06	0.27
Net Debt / (EBITDA - Capex)	-0.28	-0.38	-1.58	-1	-6.66
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	7.5	31.06	15.63	63.17	-6.62
Gross Profit, 1 Yr. Growth %	79.54	71.1	21.78	61.73	-40.14
EBITDA, 1 Yr. Growth %	548.08	102.6	8.43	71.76	-69.62
EBITA, 1 Yr. Growth %	-696.78	133.65	11.66	72.84	-73.62
EBIT, 1 Yr. Growth %	-652.74	137.07	11.75	73.15	-73.91
Earnings From Cont. Operations, 1 Yr. Growth %	-488.88	45.14	37.46	53.83	-57.75
Net Income, 1 Yr. Growth %	-615.18	42.36	37.89	51.07	-57.75
Normalized Net Income, 1 Yr. Growth %	-440.64	148.49	31.66	51.29	-63.54
Diluted EPS Before Extra, 1 Yr. Growth %	-615.18	42.86	37.89	51.07	-57.75
Accounts Receivable, 1 Yr. Growth %	6.78	-	24.06	70.06	-20.18
Inventory, 1 Yr. Growth %	-21.72	-	-4.14	3.41	6.73
Net Property, Plant and Equip., 1 Yr. Growth %	-9.12	-	20.97	3.17	15.11
Total Assets, 1 Yr. Growth %	5.44	-	25.83	42.31	11.1
Tangible Book Value, 1 Yr. Growth %	35.41	29.81	39.64	39.84	13.07
Common Equity, 1 Yr. Growth %	32.94	27.41	41.79	40.22	12.08
Cash From Operations, 1 Yr. Growth %	-340.45	-	-31.04	-36.04	28.3
Capital Expenditures, 1 Yr. Growth %	150.23	-	337.72	-70.79	264.21
Levered Free Cash Flow, 1 Yr. Growth %	-402.7	-	-96.5	467.67	-137.59
Unlevered Free Cash Flow, 1 Yr. Growth %	283.31	-	-94.41	175.98	-143.74
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	2.14	18.7	23.1	37.36	23.16
Gross Profit, 2 Yr. CAGR %	79.46	69.9	43.13	40.34	-2.33
EBITDA, 2 Yr. CAGR %	73.18	284.33	47.39	35.14	-27.16
EBITA, 2 Yr. CAGR %	8.39	303.22	62.63	37.5	-31.9
EBIT, 2 Yr. CAGR %	6.38	291.36	63.5	37.67	-32.47
Earnings From Cont. Operations, 2 Yr. CAGR %	21.63	137.58	41.25	45.42	-19.73
Net Income, 2 Yr. CAGR %	24.2	170.82	40.11	44.33	-20.45
Normalized Net Income, 2 Yr. CAGR %	6.37	207.44	83.76	39.9	-25.4
Diluted EPS Before Extra, 2 Yr. CAGR %	24.2	170.95	40.29	44.33	-20.45
Accounts Receivable, 2 Yr. CAGR %	8.7	-	17.88	45.25	15.78
Inventory, 2 Yr. CAGR %	-34.79	-	-6.4	-0.44	270.76
Net Property, Plant and Equip., 2 Yr. CAGR %	-8.84	-	7.44	11.72	3.32
Total Assets, 2 Yr. CAGR %	-3.13	-	26.25	33.81	25.48
Tangible Book Value, 2 Yr. CAGR %	13.25	32.58	34.92	39.74	25.74
Common Equity, 2 Yr. CAGR %	12.03	30.14	35.57	41	25.21
Cash From Operations, 2 Yr. CAGR %	206.59	-	53.04	-35.39	-11.27
Capital Expenditures, 2 Yr. CAGR %	-26.08	-	84.44	13.07	3.56
Levered Free Cash Flow, 2 Yr. CAGR %	-7.28	-	-61.33	-69.69	197.8
Unlevered Free Cash Flow, 2 Yr. CAGR %	27.36	-	-54.91	-67.7	101.98
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-1.29	10.99	17.67	35.23	20.6
Gross Profit, 3 Yr. CAGR %	-3.16	73	51.19	49.08	5.12
EBITDA, 3 Yr. CAGR %	-8.47	89.78	151.13	54.1	-17.37
EBITA, 3 Yr. CAGR %	-12.48	47.37	164.02	64.83	-20.24
EBIT, 3 Yr. CAGR %	-12.8	46.37	158.48	65.51	-20.67
Earnings From Cont. Operations, 3 Yr. CAGR %	4.43	29.01	97.97	45.32	-3.96
Net Income, 3 Yr. CAGR %	5.63	29.98	116.25	43.67	-4.44
Normalized Net Income, 3 Yr. CAGR %	-15	46.43	134.19	71.23	-10.37
Diluted EPS Before Extra, 3 Yr. CAGR %	5.63	30.03	116.25	43.79	-4.44
Accounts Receivable, 3 Yr. CAGR %	7.64	-	14.05	33.19	18.47
Inventory, 3 Yr. CAGR %	-22.25	-	-11.81	-3.24	136.2
Net Property, Plant and Equip., 3 Yr. CAGR %	-6.83	-	1.61	6	8.9
Total Assets, 3 Yr. CAGR %	-0.04	-	18.89	31.39	25.6
Tangible Book Value, 3 Yr. CAGR %	2.9	18.52	35.08	36.54	30.22
Common Equity, 3 Yr. CAGR %	2.41	16.94	34.69	37.1	30.51
Cash From Operations, 3 Yr. CAGR %	-18.43	-	77.92	12.34	-19.9
Capital Expenditures, 3 Yr. CAGR %	-57.47	-	104.18	-0.22	67.44
Levered Free Cash Flow, 3 Yr. CAGR %	-35.89	-	-16.97	-26.77	-47.65
Unlevered Free Cash Flow, 3 Yr. CAGR %	-30.04	-	-1.89	-27.62	-46.38
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	3.38	5.09	7.83	20.87	19.83
Gross Profit, 5 Yr. CAGR %	2.58	5.47	11.82	58.57	26.95
EBITDA, 5 Yr. CAGR %	1.6	9.5	13.38	65.31	52.47
EBITA, 5 Yr. CAGR %	-2.01	8.76	15.64	43.73	52.92
EBIT, 5 Yr. CAGR %	-2.22	8.84	15.68	43.09	50.48
Earnings From Cont. Operations, 5 Yr. CAGR %	14.58	6.4	17.84	35.34	37.97
Net Income, 5 Yr. CAGR %	15.37	6.72	18.27	35.54	44.96
Normalized Net Income, 5 Yr. CAGR %	-3.38	8.68	18.29	44.69	47.68
Diluted EPS Before Extra, 5 Yr. CAGR %	15.37	6.74	18.27	35.54	44.96
Accounts Receivable, 5 Yr. CAGR %	7.83	-	11.63	22.8	14.74
Inventory, 5 Yr. CAGR %	-24.84	-	-16.26	-17.37	56.63
Net Property, Plant and Equip., 5 Yr. CAGR %	36.43	-	-1.37	-0.21	2.29
Total Assets, 5 Yr. CAGR %	11.5	-	9.75	16.31	21.49
Tangible Book Value, 5 Yr. CAGR %	16.12	12.39	14.68	26.7	31.27
Common Equity, 5 Yr. CAGR %	15.84	11.74	14.57	26.46	30.82
Cash From Operations, 5 Yr. CAGR %	36.09	-	4.92	67.86	33.22
Capital Expenditures, 5 Yr. CAGR %	7.29	-	-23.52	-11.5	55.63
Levered Free Cash Flow, 5 Yr. CAGR %	52.6	-	-45.11	-15.66	18.61
Unlevered Free Cash Flow, 5 Yr. CAGR %	41.41	-	-39.01	-5.71	21.09
Dividend Per Share, 5 Yr. CAGR %	-	47.59	-	-	-