Bowler Metcalf Balance Sheet

Financials in millions ZAR. Fiscal year is July - June.

Millions ZAR. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	259.2	236.44	225.64	207.88	180.88	248.19
Cash & Short-Term Investments	259.2	236.44	225.64	207.88	180.88	248.19
Cash Growth	119.85%	4.79%	8.54%	14.93%	-27.12%	-36.79%
Accounts Receivable	179.3	150.5	146.83	136.27	137.06	96.78
Other Receivables	-	4.79	4.81	8.49	7.6	3.38
Receivables	179.3	155.29	151.63	144.76	144.66	100.16
Inventory	110.7	129.12	130.09	138.07	148.05	105.38
Other Current Assets	19.8	18.28	6.9	4.09	5.32	6.06
Total Current Assets	569	539.13	514.26	494.8	478.91	459.79
Property, Plant & Equipment	423.6	415.99	353.03	276.32	259.87	222.3
Long-Term Investments	77.1	74.49	49.62	68.62	63.85	139.33
Goodwill	-	-	-	1.97	3.39	3.39
Long-Term Deferred Tax Assets	1	1.03	1.03	1.82	1.94	2.75
Total Assets	1,071	1,031	917.94	843.53	807.95	827.56
Accounts Payable	89.3	33.71	26.22	46.91	35.39	35.35
Accrued Expenses	-	58.35	48.99	34.76	34.7	35.17
Current Portion of Leases	6.7	7.13	-	2.96	3.44	1.6
Current Income Taxes Payable	3.3	0.85	1.8	0.14	0.06	0.52
Other Current Liabilities	-	-	-	-	1.73	-
Total Current Liabilities	99.3	100.04	77	84.77	75.32	72.64
Long-Term Leases	0.2	3.16	-	-	1.08	-
Long-Term Deferred Tax Liabilities	56.2	51.63	39.02	30.58	27.21	22.16
Total Liabilities	155.7	154.84	116.01	115.35	103.6	94.8
Retained Earnings	948.9	910.47	831.64	757.74	732.24	770.13
Treasury Stock	-33.9	-34.68	-29.72	-29.56	-27.89	-37.37
Shareholders' Equity	915	875.8	801.93	728.18	704.35	732.77
Total Liabilities & Equity	1,071	1,031	917.94	843.53	807.95	827.56
Total Debt	6.9	10.29	-	2.96	4.52	1.6
Net Cash (Debt)	252.3	226.15	225.64	204.92	176.36	246.59
Net Cash Growth	114.00%	0.23%	10.11%	16.19%	-28.48%	-36.62%
Net Cash Per Share	3.69	3.30	3.28	2.95	2.48	3.43
Filing Date Shares Outstanding	68.4	68.38	68.76	68.78	70.35	71.68
Total Common Shares Outstanding	68.4	68.38	68.76	68.78	70.35	71.68
Working Capital	469.7	439.09	437.26	410.03	403.59	387.15
Book Value Per Share	13.38	12.81	11.66	10.59	10.01	10.22
Tangible Book Value	915	875.8	801.93	726.21	700.96	729.37
Tangible Book Value Per Share	13.38	12.81	11.66	10.56	9.96	10.18
Land	-	121.63	120.87	119.97	119.97	69.7
Machinery	-	624.22	582.51	519.89	493.91	444.95
Construction In Progress	-	53.17	35.01	13.21	4.07	53.47

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.