Heidelberg Materials Bangladesh PLC. (DSE:HEIDELBCEM)

DSE:HEIDELBCEM Balance Sheet

Financials in millions BDT. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,516	2,979	4,296	230.11	465.3	315.79
Cash & Short-Term Investments	1,516	2,979	4,296	230.11	465.3	315.79
Cash Growth	-47.41%	-30.64%	1766.81%	-50.55%	47.34%	-23.65%
Accounts Receivable	362.79	209	400.62	471.11	367.89	487.16
Other Receivables	19.96	50.01	48.64	30.62	42.68	451.91
Receivables	382.75	259.01	449.26	501.73	410.57	939.06
Inventory	2,468	2,068	1,591	2,005	2,022	1,404
Prepaid Expenses	33.01	13.77	7.78	14.14	4.41	24.28
Other Current Assets	728.9	299.16	663.13	150.6	393.45	354.74
Total Current Assets	5,129	5,619	7,007	2,902	3,296	3,037
Property, Plant & Equipment	5,231	5,328	5,529	5,800	5,859	6,101
Goodwill	-	-	-	-	-	217.3
Other Intangible Assets	43.28	53.26	66.57	78.04	79.28	0.72
Long-Term Deferred Tax Assets	-	-	-	-	-	95.63
Other Long-Term Assets	-0	-	-0	-0	0	-
Total Assets	10,403	11,001	12,602	8,780	9,235	9,452
Accounts Payable	4,900	2,530	1,094	1,435	1,754	1,326
Accrued Expenses	19.8	2,084	2,627	2,036	1,772	1,546
Short-Term Debt	673.3	1,190	4,093	313.56	78.59	60
Current Portion of Long-Term Debt	0	-	-	313.2	313.2	313.2
Current Portion of Leases	34.84	29.77	53.27	85.75	48.9	36.62
Current Income Taxes Payable	40.87	131.53	200.94	59.57	-	50.94
Other Current Liabilities	-	386.62	206.15	228.78	280.37	698.54
Total Current Liabilities	5,668	6,352	8,274	4,471	4,247	4,031
Long-Term Debt	135.34	135.34	135.34	308.54	621.74	934.94
Long-Term Leases	142.17	140.47	170.24	193.93	43.2	34.77
Pension & Post-Retirement Benefits	-	-	-	-	10.74	18.41
Long-Term Deferred Tax Liabilities	109.3	125.26	107.08	298.74	515.5	581.58
Other Long-Term Liabilities	139.79	130.57	118.26	113.32	32.57	2.56
Total Liabilities	6,195	6,883	8,805	5,386	5,471	5,604
Common Stock	565.04	565.04	565.04	565.04	565.04	565.04
Additional Paid-In Capital	-	-	-	-	-	193.5
Retained Earnings	3,502	3,411	3,090	2,687	3,057	2,620
Comprehensive Income & Other	141.61	141.61	141.61	141.61	141.61	469.66
Shareholders' Equity	4,208	4,117	3,797	3,394	3,763	3,848
Total Liabilities & Equity	10,403	11,001	12,602	8,780	9,235	9,452
Total Debt	985.64	1,495	4,452	1,215	1,106	1,380
Net Cash (Debt)	530.13	1,484	-156.28	-984.87	-640.32	-1,064
Net Cash Growth	214.55%	-	-	-	-	-
Net Cash Per Share	9.38	26.27	-2.77	-17.43	-11.33	-18.83
Filing Date Shares Outstanding	56.5	56.5	56.5	56.5	56.5	56.5
Total Common Shares Outstanding	56.5	56.5	56.5	56.5	56.5	56.5
Working Capital	-539.43	-732.73	-1,268	-1,570	-951.45	-993.96
Book Value Per Share	74.48	72.87	67.20	60.07	66.60	68.10
Tangible Book Value	4,165	4,064	3,730	3,316	3,684	3,630
Tangible Book Value Per Share	73.71	71.93	66.02	58.69	65.20	64.24
Land	-	4,081	3,995	3,982	3,966	3,677
Machinery	-	7,839	7,524	7,364	7,234	6,994
Construction In Progress	202.74	51.99	201.62	207.18	194.53	545.82

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.