Baluchistan Wheels Limited (PSX:BWHL)

Baluchistan Wheels Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	38.52	15.82	33.02	18.77	66.03	19.32
Short-Term Investments	753.03	663.31	696.59	512.33	520	524.19
Trading Asset Securities	-	33.79	-	2.61	3.77	26.38
Cash & Short-Term Investments	791.55	712.91	729.6	533.71	589.8	569.89
Cash Growth	19.36%	-2.29%	36.70%	-9.51%	3.49%	44.55%
Accounts Receivable	309.46	223.64	212.53	110.41	258.32	264.63
Other Receivables	9.06	9.13	6.79	25.97	0.79	40.23
Receivables	368	235.06	220.37	138.12	260.87	306.24
Inventory	708.09	687.93	588.37	685.64	579.49	381.48
Prepaid Expenses	-	0.45	0.41	0.31	0.41	-
Other Current Assets	2.29	102.51	60.92	37.13	40.33	54.22
Total Current Assets	1,870	1,739	1,600	1,395	1,471	1,312
Property, Plant & Equipment	919.88	912.07	909.67	946.4	963.14	950.05
Other Long-Term Assets	4.01	5.99	7.03	11.7	9.5	10.26
Total Assets	2,803	2,663	2,519	2,358	2,448	2,276
Accounts Payable	315.47	21.01	16.97	16.09	23.49	145.22
Accrued Expenses	10.18	226.65	281.38	145.06	161.87	85.76
Current Portion of Long-Term Debt	-	-	-	-	8.79	19.77
Current Portion of Leases	7.9	5.3	8.73	20.2	12.37	13.97
Current Income Taxes Payable	8.75	10.64	18.92	37.4	130.78	-
Current Unearned Revenue	-	43.6	27.39	25.72	6.83	9.06
Other Current Liabilities	14.31	14.73	12.91	10.84	12.13	10.69
Total Current Liabilities	356.6	321.92	366.29	255.29	356.25	284.47
Long-Term Debt	-	-	-	-	-	10.42
Long-Term Leases	7.9	-	5.18	13.77	13.95	23.48
Long-Term Unearned Revenue	-	-	-	-	-	0.09
Long-Term Deferred Tax Liabilities	26.63	26.63	29.72	31.49	34.97	33.69
Other Long-Term Liabilities	1.87	2.24	0.98	1.12	0.9	2.72
Total Liabilities	393	350.79	402.17	301.66	406.06	354.86
Common Stock	133.34	133.34	133.34	133.34	133.34	133.34
Retained Earnings	1,697	1,600	1,404	1,344	1,331	1,252
Comprehensive Income & Other	579.08	579.08	579.08	578.85	577.71	535.06
Shareholders' Equity	2,410	2,312	2,117	2,056	2,042	1,921
Total Liabilities & Equity	2,803	2,663	2,519	2,358	2,448	2,276
Total Debt	15.8	5.3	13.91	33.97	35.1	67.64
Net Cash (Debt)	775.75	707.61	715.69	499.74	554.7	502.26
Net Cash Growth	19.18%	-1.13%	43.21%	-9.91%	10.44%	46.40%
Net Cash Per Share	58.18	53.07	53.67	37.48	41.60	37.67
Filing Date Shares Outstanding	13.33	13.33	13.33	13.33	13.33	13.33
Total Common Shares Outstanding	13.33	13.33	13.33	13.33	13.33	13.33
Working Capital	1,513	1,417	1,233	1,140	1,115	1,027
Book Value Per Share	180.71	173.42	158.75	154.19	153.12	144.06
Tangible Book Value	2,410	2,312	2,117	2,056	2,042	1,921
Tangible Book Value Per Share	180.71	173.42	158.75	154.19	153.12	144.06
Land	-	581.63	581.63	581.63	581.63	541.08
Buildings	-	105.81	105.81	105.81	105.81	105.81
Machinery	-	1,214	1,172	1,157	1,148	1,140
Construction In Progress	-	16.81	-	3.59	-	4.1

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.