Bestway Cement Limited (PSX:BWCL)

Bestway Cement Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Cash & Equivalents	947.34	1,815	1,188	1,561	1,186	1,186
Short-Term Investments	6,240	128.71	4.76	5.61	4,891	1,008
Cash & Short-Term Investments	7,187	1,944	1,192	1,567	6,078	2,194
Cash Growth	607.39%	63.05%	-23.89%	-74.22%	177.07%	-42.29%
Accounts Receivable	2,693	1,558	1,308	1,971	1,211	915.97
Other Receivables	45.61	53.73	27.5	51.17	908.98	25.28
Receivables	2,738	1,612	1,336	2,022	2,120	941.25
Inventory	19,929	20,822	20,097	18,832	21,322	16,728
Prepaid Expenses	-	73.85	70.76	75.47	44.55	68.55
Other Current Assets	10,264	11,195	6,238	4,332	6,310	5,759
Total Current Assets	40,118	35,647	28,934	26,827	35,875	25,690
Property, Plant & Equipment	184,858	199,522	190,365	113,482	115,529	85,670
Long-Term Investments	53,910	53,749	44,684	20,025	16,066	14,309
Goodwill	-	7,062	7,062	7,062	7,062	7,062
Other Intangible Assets	7,091	33.95	57.87	171.01	253.45	384.44
Other Long-Term Assets	4,229	4,356	4,387	341.48	353.94	327.55
Total Assets	290,328	300,370	275,491	167,909	175,140	133,444

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Accounts Payable	41,570	7,733	3,494	3,041	3,381	4,019
Accrued Expenses	-	23,994	15,215	8,023	6,434	7,583
Short-Term Debt	6,224	20,474	19,235	12,885	23,293	11,985
Current Portion of Long-Term Debt	9,284	9,740	9,037	8,771	6,452	4,528
Current Unearned Revenue	360.84	1,112	1,119	968.03	1,247	1,087
Other Current Liabilities	7,502	16,084	7,484	4,608	3,766	6,300
Total Current Liabilities	64,941	79,137	55,584	38,296	44,573	35,502
Long-Term Debt	31,188	25,290	29,794	40,683	46,338	21,982
Long-Term Unearned Revenue	890.74	977.57	1,339	1,785	2,220	1,870
Pension & Post-Retirement Benefits	18.83	20.99	51.42	26.88	23.24	19.15
Long-Term Deferred Tax Liabilities	59,204	59,989	60,488	24,058	20,139	13,313
Total Liabilities	156,243	165,414	147,257	104,849	113,294	72,686

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
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	59,359	57,664	52,087	46,925	47,426	46,848
Comprehensive Income & Other	63,381	65,947	64,802	4,790	3,075	2,565
Shareholders' Equity	134,085	134,956	128,234	63,060	61,846	60,758
Total Liabilities & Equity	290,328	300,370	275,491	167,909	175,140	133,444

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Jun 30, 2026	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022
Total Debt	46,696	55,504	58,066	62,339	76,084	38,495
Net Cash (Debt)	-39,508	-53,560	-56,873	-60,772	-70,006	-36,302
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-66.25	-89.83	-95.38	-101.92	-117.41	-60.88
Filing Date Shares Outstanding	596.37	596.25	596.25	596.25	596.25	596.25
Total Common Shares Outstanding	596.37	596.25	596.25	596.25	596.25	596.25
Working Capital	-24,823	-43,490	-26,651	-11,469	-8,698	-9,811
Book Value Per Share	224.83	226.34	215.07	105.76	103.72	101.90
Tangible Book Value	126,993	127,860	121,114	55,827	54,530	53,311
Tangible Book Value Per Share	212.94	214.44	203.12	93.63	91.45	89.41
Land	-	17,555	12,693	6,379	6,200	2,988
Buildings	-	42,642	42,413	35,450	33,602	16,119
Machinery	-	175,784	174,140	104,635	100,601	59,701
Construction In Progress	-	11,064	742.3	823.91	3,383	31,563

Data Source: S&P Global Market Intelligence Last updated: Oct 26, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 31, 2026

Data Sources Report a data error