Dewan Cement Limited (PSX: DCL)

Dewan 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	88.88	159.27	84.96	157.93	61.73	90.54
Trading Asset Securities	-	0.61	0.42	0.34	0.29	0.22
Cash & Short-Term Investments	89.45	159.88	85.38	158.27	62.02	90.77
Cash Growth	3.79%	87.26%	-46.05%	155.18%	-31.67%	27.29%
Accounts Receivable	714.85	976.21	820.17	956.52	405.22	343.6
Other Receivables	44.66	44.72	105.79	93.11	113.31	101.44
Receivables	1,277	1,025	929.15	1,051	520.51	448.06
Inventory	2,735	2,751	2,385	2,503	1,609	1,450
Prepaid Expenses	-	5.06	35.77	13.01	11.23	0.64
Other Current Assets	368.16	982.03	895.7	840.55	540.56	466.31
Total Current Assets	4,470	4,922	4,331	4,565	2,743	2,456
Property, Plant & Equipment	43,642	43,715	44,605	33,198	34,054	34,740
Other Long-Term Assets	132.31	132.31	604.31	132.88	127.88	128.26
Total Assets	48,247	48,772	49,544	37,901	36,932	37,333
Accounts Payable	4,239	945.04	861.61	679.55	548.07	737.96
Accrued Expenses	792.66	4,179	3,816	3,701	2,892	2,736
Short-Term Debt	579.16	721.05	721.05	644.55	644.55	633.45
Current Portion of Long-Term Debt	1,743	1,709	1,708	1,829	1,992	1,971
Current Portion of Leases	-	41.21	41.21	41.21	41.21	41.21
Other Current Liabilities	14.71	232.27	379.31	268.98	158.73	81.95
Total Current Liabilities	7,369	7,828	7,527	7,165	6,276	6,202
Long-Term Debt	2,997	3,000	3,033	3,026	3,146	3,190
Long-Term Deferred Tax Liabilities	10,630	10,505	10,886	6,972	5,869	5,568
Other Long-Term Liabilities	531.98	467.64	616.64	1,120	704.59	770.69
Total Liabilities	21,527	21,801	22,063	18,283	15,996	15,731
Common Stock	4,841	4,841	4,841	4,841	4,841	4,841
Retained Earnings	3,043	3,197	3,265	3,582	3,972	4,244
Comprehensive Income & Other	18,835	18,933	19,376	11,195	12,122	12,517
Shareholders' Equity	26,720	26,972	27,481	19,618	20,935	21,602
Total Liabilities & Equity	48,247	48,772	49,544	37,901	36,932	37,333
Total Debt	5,319	5,472	5,504	5,542	5,824	5,836
Net Cash (Debt)	-5,230	-5,312	-5,419	-5,383	-5,762	-5,745
Net Cash Per Share	-10.80	-10.97	-11.19	-11.12	-11.90	-11.87
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	-2,899	-2,905	-3,196	-2,599	-3,533	-3,746
Book Value Per Share	55.19	55.71	56.77	40.52	43.24	44.62
Tangible Book Value	26,720	26,972	27,481	19,618	20,935	21,602
Tangible Book Value Per Share	55.19	55.71	56.77	40.52	43.24	44.62
Land	-	1,396	1,376	697.42	692.89	692.89
Buildings	-	4,422	4,308	3,835	3,497	3,497
Machinery	-	49,720	49,392	37,941	36,539	36,531
Construction In Progress	-	162.25	101.59	304.71	1,796	1,796

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