Dewan Cement Limited (PSX: DCL)

Dewan Cement Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar 31, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020	Jun 30, 2019
Cash & Equivalents	104.92	84.96	157.93	61.73	90.54	71.02
Trading Asset Securities	-	0.42	0.34	0.29	0.22	0.29
Cash & Short-Term Investments	105.45	85.38	158.27	62.02	90.77	71.31
Cash Growth	-40.79%	-46.05%	155.18%	-31.67%	27.29%	-34.00%
Accounts Receivable	788.06	820.17	956.52	405.22	343.6	313.95
Other Receivables	60.18	105.79	93.11	113.31	101.44	121.99
Receivables	1,468	929.15	1,051	520.51	448.06	441.32
Inventory	2,416	2,385	2,503	1,609	1,450	1,794
Prepaid Expenses	-	35.77	13.01	11.23	0.64	5.17
Other Current Assets	771.14	895.7	840.55	540.56	466.31	577.58
Total Current Assets	4,760	4,331	4,565	2,743	2,456	2,890
Property, Plant & Equipment	43,794	44,605	33,198	34,054	34,740	26,865
Other Long-Term Assets	604.31	604.31	132.88	127.88	128.26	128.26
Total Assets	49,161	49,544	37,901	36,932	37,333	29,895
Accounts Payable	5,151	861.61	679.55	548.07	737.96	896.52
Accrued Expenses	792.66	3,816	3,701	2,892	2,736	1,474
Short-Term Debt	579.16	721.05	644.55	644.55	633.45	633.45
Current Portion of Long-Term Debt	1,757	1,708	1,829	1,992	1,971	1,989
Current Portion of Leases	-	41.21	41.21	41.21	41.21	41.21
Other Current Liabilities	14.71	379.31	268.98	158.73	81.95	93.45
Total Current Liabilities	8,295	7,527	7,165	6,276	6,202	5,128
Long-Term Debt	3,004	3,033	3,026	3,146	3,190	3,232
Long-Term Deferred Tax Liabilities	10,522	10,886	6,972	5,869	5,568	3,571
Other Long-Term Liabilities	460.91	616.64	1,120	704.59	770.69	946.55
Total Liabilities	22,281	22,063	18,283	15,996	15,731	12,878
Common Stock	4,841	4,841	4,841	4,841	4,841	4,841
Retained Earnings	2,987	3,265	3,582	3,972	4,244	5,414
Comprensive Income & Other	19,052	19,376	11,195	12,122	12,517	6,762
Shareholders' Equity	26,880	27,481	19,618	20,935	21,602	17,017
Total Liabilities & Equity	49,161	49,544	37,901	36,932	37,333	29,895
Total Debt	5,340	5,504	5,542	5,824	5,836	5,896
Net Cash (Debt)	-5,235	-5,419	-5,383	-5,762	-5,745	-5,825
Net Cash Per Share	-10.81	-11.19	-11.12	-11.90	-11.87	-12.03
Filing Date Shares Outstanding	484.11	484.11	484.11	484.11	484.11	484.11
Total Common Shares Outstanding	484.11	484.11	484.11	484.11	484.11	484.11
Working Capital	-3,534	-3,196	-2,599	-3,533	-3,746	-2,238
Book Value Per Share	55.52	56.77	40.52	43.24	44.62	35.15
Tangible Book Value	26,880	27,481	19,618	20,935	21,602	17,017
Tangible Book Value Per Share	55.52	56.77	40.52	43.24	44.62	35.15
Land	-	1,376	697.42	692.89	692.89	606.15
Buildings	-	4,308	3,835	3,497	3,497	3,147
Machinery	-	49,392	37,941	36,539	36,531	28,818
Construction In Progress	-	101.59	304.71	1,796	1,796	1,596

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