Berger Paints Pakistan Balance Sheet

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

Millions PKR. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	267.49	296.66	66.96	47.82	224.29	46.16
Short-Term Investments	121	91	121	191	-	-
Cash & Short-Term Investments	388.49	387.66	187.96	238.82	224.29	46.16
Cash Growth	130.86%	106.24%	-21.30%	6.48%	385.91%	11.09%
Accounts Receivable	3,013	2,785	2,603	1,918	1,701	1,277
Other Receivables	338	395.24	254.92	233.02	323.94	292.83
Receivables	3,656	3,182	2,861	2,173	2,042	1,584
Inventory	1,656	1,576	1,428	1,468	1,651	1,256
Prepaid Expenses	-	19.38	13.32	13.33	15.48	13.96
Other Current Assets	38.82	308.08	285.92	315.97	321	390.26
Total Current Assets	5,739	5,473	4,776	4,209	4,254	3,290
Property, Plant & Equipment	2,347	2,293	2,247	2,307	1,629	1,636
Long-Term Investments	90.37	102.68	74.05	68.26	68.63	49.96
Other Intangible Assets	-	-	-	-	0.02	0.21
Long-Term Deferred Tax Assets	-	-	-	-	-	24.7
Other Long-Term Assets	51.71	75.67	51.3	22.22	38.14	36.42
Total Assets	8,236	7,957	7,175	6,645	6,029	5,071
Accounts Payable	2,397	1,362	1,432	1,178	954.76	910.62
Accrued Expenses	35.27	353.16	384	444.72	404.56	292.14
Short-Term Debt	1,460	1,201	669.64	425.31	1,374	847.51
Current Portion of Long-Term Debt	-	222.4	210.34	228.1	69.11	107.88
Current Unearned Revenue	139.06	70.01	137.53	80.11	50.24	47.68
Other Current Liabilities	7.98	563.95	250.25	371	453.31	375.95
Total Current Liabilities	4,038	3,773	3,083	2,727	3,306	2,582
Long-Term Debt	189.55	199.13	314.43	427.55	199.22	152.5
Long-Term Unearned Revenue	12.06	12.06	17.52	21.67	2.25	1.16
Pension & Post-Retirement Benefits	133.69	172.51	157.46	120.02	124.52	54.36
Long-Term Deferred Tax Liabilities	43.63	95.66	134.45	104.45	1.48	-
Other Long-Term Liabilities	-	-	-	24.73	19.49	21.23
Total Liabilities	4,417	4,252	3,707	3,426	3,653	2,811
Common Stock	245.52	245.52	245.52	245.52	204.6	204.6
Additional Paid-In Capital	34.09	34.09	34.09	34.09	34.09	34.09
Retained Earnings	2,170	1,997	1,729	1,413	1,275	1,155
Comprehensive Income & Other	1,362	1,422	1,451	1,518	854.2	860.27
Total Common Equity	3,812	3,699	3,460	3,211	2,368	2,254
Minority Interest	6.48	6.56	7.75	8.1	7.73	6.18
Shareholders' Equity	3,818	3,705	3,468	3,219	2,376	2,260
Total Liabilities & Equity	8,236	7,957	7,175	6,645	6,029	5,071
Total Debt	1,649	1,623	1,194	1,081	1,642	1,108
Net Cash (Debt)	-1,261	-1,235	-1,006	-842.14	-1,418	-1,062
Net Cash Per Share	-51.33	-50.32	-40.99	-34.30	-57.76	-43.24
Filing Date Shares Outstanding	24.57	24.55	24.55	24.55	24.55	24.55
Total Common Shares Outstanding	24.57	24.55	24.55	24.55	24.55	24.55
Working Capital	1,701	1,700	1,693	1,482	948.19	707.87
Book Value Per Share	155.12	150.65	140.94	130.77	96.45	91.80
Tangible Book Value	3,812	3,699	3,460	3,211	2,368	2,254
Tangible Book Value Per Share	155.12	150.65	140.94	130.77	96.45	91.79
Land	-	1,064	1,064	1,064	661.92	661.92
Buildings	-	583.05	549.16	504.16	353.82	353.82
Machinery	-	1,312	1,144	1,060	814.07	695.61
Construction In Progress	-	71.06	22.38	1.86	14.18	14.37

Source: S&P Global Market Intelligence. Standard template. Financial Sources.