Bestway Cement Limited (PSX: BWCL)

Bestway Cement Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	1,458	1,561	1,186	1,186	710.42	347.69
Short-Term Investments	94.89	5.61	4,891	1,008	3,091	-
Cash & Short-Term Investments	1,553	1,567	6,078	2,194	3,801	347.69
Cash Growth	2.74%	-74.22%	177.07%	-42.29%	993.26%	-24.89%
Accounts Receivable	2,223	1,971	1,211	915.97	1,052	1,728
Other Receivables	58.39	51.17	908.98	25.28	96.95	226.55
Receivables	2,281	2,022	2,120	941.25	1,149	1,954
Inventory	18,983	18,163	21,322	16,728	10,850	9,302
Prepaid Expenses	-	75.47	44.55	68.55	18.17	14.91
Other Current Assets	5,684	5,000	6,310	5,759	5,891	5,616
Total Current Assets	28,501	26,827	35,875	25,690	21,710	17,234
Property, Plant & Equipment	112,278	113,482	115,529	85,670	55,007	55,789
Long-Term Investments	24,449	20,025	16,066	14,309	14,208	13,688
Goodwill	-	7,062	7,062	7,062	7,062	7,062
Other Intangible Assets	7,200	171.01	253.45	384.44	516.31	648.18
Other Long-Term Assets	342.22	341.48	353.94	327.55	394.97	384.49
Total Assets	172,771	167,909	175,140	133,444	98,898	94,806
Accounts Payable	21,268	3,041	3,381	4,019	3,735	1,871
Accrued Expenses	-	8,023	6,434	7,583	4,503	3,695
Short-Term Debt	12,052	12,885	23,293	11,985	1,652	10,711
Current Portion of Long-Term Debt	7,112	8,771	6,452	4,528	1,187	272.17
Current Unearned Revenue	454.73	968.03	1,247	1,087	538.87	7.03
Other Current Liabilities	1,102	4,608	3,766	6,300	3,728	2,119
Total Current Liabilities	41,988	38,296	44,573	35,502	15,344	18,675
Long-Term Debt	39,525	40,683	46,338	21,982	11,872	11,542
Long-Term Unearned Revenue	1,653	1,785	2,220	1,870	135.7	-
Long-Term Deferred Tax Liabilities	24,672	24,058	20,139	13,313	11,408	9,908
Total Liabilities	107,857	104,849	113,294	72,686	38,776	40,153
Common Stock	5,963	5,963	5,963	5,963	5,963	5,963
Additional Paid-In Capital	5,382	5,382	5,382	5,382	5,382	5,382
Retained Earnings	46,172	46,925	47,426	46,848	46,114	40,473
Comprehensive Income & Other	7,398	4,790	3,075	2,565	2,664	2,836
Total Common Equity	64,914	63,060	61,846	60,758	60,123	54,653
Shareholders' Equity	64,914	63,060	61,846	60,758	60,123	54,653
Total Liabilities & Equity	172,771	167,909	175,140	133,444	98,898	94,806
Total Debt	58,690	62,339	76,084	38,495	14,711	22,525
Net Cash (Debt)	-57,137	-60,772	-70,006	-36,302	-10,910	-22,177
Net Cash Per Share	-95.81	-101.92	-117.41	-60.88	-18.30	-37.19
Filing Date Shares Outstanding	596.28	596.25	596.25	596.25	596.25	596.25
Total Common Shares Outstanding	596.28	596.25	596.25	596.25	596.25	596.25
Working Capital	-13,487	-11,469	-8,698	-9,811	6,366	-1,441
Book Value Per Share	108.87	105.76	103.72	101.90	100.83	91.66
Tangible Book Value	57,714	55,827	54,530	53,311	52,544	46,943
Tangible Book Value Per Share	96.79	93.63	91.45	89.41	88.12	78.73
Land	-	6,379	6,200	2,988	2,476	2,344
Buildings	-	35,450	33,602	16,119	15,949	15,867
Machinery	-	104,635	100,601	59,701	57,860	55,770
Construction In Progress	-	823.91	3,383	31,563	1,106	1,544

Source: S&P Capital IQ. Standard template. Financial Sources.