Bestway Cement 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	756.2	1,188	1,561	1,186	1,186	710.42
Short-Term Investments	134.63	4.76	5.61	4,891	1,008	3,091
Cash & Short-Term Investments	890.83	1,192	1,567	6,078	2,194	3,801
Cash Growth	-40.34%	-23.89%	-74.22%	177.07%	-42.29%	993.26%
Accounts Receivable	2,576	1,308	1,971	1,211	915.97	1,052
Other Receivables	963.52	27.5	51.17	908.98	25.28	96.95
Receivables	3,539	1,336	2,022	2,120	941.25	1,149
Inventory	25,463	20,097	18,832	21,322	16,728	10,850
Prepaid Expenses	-	70.76	75.47	44.55	68.55	18.17
Other Current Assets	9,400	6,238	4,332	6,310	5,759	5,891
Total Current Assets	39,293	28,934	26,827	35,875	25,690	21,710
Property, Plant & Equipment	184,999	190,365	113,482	115,529	85,670	55,007
Long-Term Investments	43,736	44,684	20,025	16,066	14,309	14,208
Goodwill	-	7,062	7,062	7,062	7,062	7,062
Other Intangible Assets	7,102	57.87	171.01	253.45	384.44	516.31
Other Long-Term Assets	4,319	4,387	341.48	353.94	327.55	394.97
Total Assets	283,207	275,491	167,909	175,140	133,444	98,898
Accounts Payable	32,254	3,494	3,041	3,381	4,019	3,735
Accrued Expenses	-	15,215	8,023	6,434	7,583	4,503
Short-Term Debt	29,172	19,235	12,885	23,293	11,985	1,652
Current Portion of Long-Term Debt	9,523	9,037	8,771	6,452	4,528	1,187
Current Unearned Revenue	386.82	1,119	968.03	1,247	1,087	538.87
Other Current Liabilities	5,774	7,484	4,608	3,766	6,300	3,728
Total Current Liabilities	77,110	55,584	38,296	44,573	35,502	15,344
Long-Term Debt	21,888	29,794	40,683	46,338	21,982	11,872
Long-Term Unearned Revenue	1,064	1,339	1,785	2,220	1,870	135.7
Pension & Post-Retirement Benefits	21.73	51.42	26.88	23.24	19.15	16.3
Long-Term Deferred Tax Liabilities	59,451	60,488	24,058	20,139	13,313	11,408
Total Liabilities	159,535	147,257	104,849	113,294	72,686	38,776
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
Retained Earnings	55,781	52,087	46,925	47,426	46,848	46,114
Comprehensive Income & Other	61,928	64,802	4,790	3,075	2,565	2,664
Total Common Equity	123,672	128,234	63,060	61,846	60,758	60,123
Shareholders' Equity	123,672	128,234	63,060	61,846	60,758	60,123
Total Liabilities & Equity	283,207	275,491	167,909	175,140	133,444	98,898
Total Debt	60,583	58,066	62,339	76,084	38,495	14,711
Net Cash (Debt)	-59,692	-56,873	-60,772	-70,006	-36,302	-10,910
Net Cash Per Share	-100.11	-95.38	-101.92	-117.41	-60.88	-18.30
Filing Date Shares Outstanding	596.44	596.25	596.25	596.25	596.25	596.25
Total Common Shares Outstanding	596.44	596.25	596.25	596.25	596.25	596.25
Working Capital	-37,817	-26,651	-11,469	-8,698	-9,811	6,366
Book Value Per Share	207.35	215.07	105.76	103.72	101.90	100.83
Tangible Book Value	116,569	121,114	55,827	54,530	53,311	52,544
Tangible Book Value Per Share	195.44	203.12	93.63	91.45	89.41	88.12
Land	-	12,693	6,379	6,200	2,988	2,476
Buildings	-	42,413	35,450	33,602	16,119	15,949
Machinery	-	174,140	104,635	100,601	59,701	57,860
Construction In Progress	-	742.3	823.91	3,383	31,563	1,106

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