Honda Atlas Cars (Pakistan) Limited (PSX:HCAR)

PSX:HCAR Balance Sheet

Financials in millions PKR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	1,474	688.75	1,190	899.07	12,987	14,921
Trading Asset Securities	-	4,942	-	14,251	6,796	-
Cash & Short-Term Investments	1,474	5,631	1,190	15,150	19,782	14,921
Cash Growth	60.13%	373.28%	-92.15%	-23.41%	32.58%	167.64%
Accounts Receivable	11,262	7,643	8,548	1,184	1,059	917.83
Other Receivables	5,922	9,282	7,581	8,181	9,656	7,101
Receivables	27,681	17,045	16,315	9,583	10,883	8,147
Inventory	24,653	15,248	20,679	12,837	23,156	11,834
Prepaid Expenses	-	345.1	326.76	327.39	290.34	246.11
Other Current Assets	-	1,480	1,788	13,500	5,203	1,803
Total Current Assets	53,809	39,750	40,299	51,398	59,315	36,950
Property, Plant & Equipment	6,491	6,706	7,487	9,275	9,914	7,788
Other Intangible Assets	1,107	687.61	881.48	1,089	747.3	186.19
Long-Term Accounts Receivable	1,940	1,639	776.27	481.27	27.22	56.16
Other Long-Term Assets	151.83	123.33	168.62	101.06	4.04	4.04
Total Assets	63,742	49,121	49,830	62,688	70,263	45,155
Accounts Payable	36,248	1,045	1,385	572.68	2,606	1,461
Accrued Expenses	25.26	8,605	11,650	8,272	6,892	6,307
Short-Term Debt	-	-	5,516	-	-	-
Current Portion of Long-Term Debt	560.22	368.74	347.27	233.17	184.16	232.67
Current Unearned Revenue	-	6,799	1,356	11,066	28,552	10,944
Other Current Liabilities	72.68	5,605	3,943	18,676	7,751	4,962
Total Current Liabilities	36,906	22,422	24,196	38,820	45,985	23,906
Long-Term Debt	2,068	2,266	2,635	2,921	2,739	2,069
Long-Term Unearned Revenue	422.62	478.37	650.01	838.91	805.87	609.37
Pension & Post-Retirement Benefits	85.85	29.91	68.93	136.54	250.98	173.37
Long-Term Deferred Tax Liabilities	392.59	484.44	625.55	706.82	521.18	201.78
Total Liabilities	39,875	25,682	28,175	43,424	50,302	26,959
Common Stock	1,428	1,428	1,428	1,428	1,428	1,428
Additional Paid-In Capital	76	76	76	76	76	76
Retained Earnings	22,363	21,935	20,151	17,760	18,457	16,692
Shareholders' Equity	23,867	23,439	21,655	19,264	19,961	18,196
Total Liabilities & Equity	63,742	49,121	49,830	62,688	70,263	45,155
Total Debt	2,628	2,635	8,497	3,154	2,923	2,301
Net Cash (Debt)	-1,154	2,996	-7,308	11,996	16,859	12,619
Net Cash Growth	-	-	-	-28.84%	33.60%	289.18%
Net Cash Per Share	-8.09	20.98	-51.17	84.01	118.06	88.37
Filing Date Shares Outstanding	142.8	142.8	142.8	142.8	142.8	142.8
Total Common Shares Outstanding	142.8	142.8	142.8	142.8	142.8	142.8
Working Capital	16,903	17,327	16,102	12,578	13,330	13,045
Book Value Per Share	167.14	164.14	151.65	134.90	139.78	127.42
Tangible Book Value	22,761	22,752	20,774	18,175	19,213	18,010
Tangible Book Value Per Share	159.39	159.32	145.47	127.28	134.55	126.12
Land	-	417.32	417.32	417.32	417.32	417.32
Buildings	-	2,548	2,545	2,545	2,431	2,403
Machinery	-	14,323	14,268	14,788	11,832	9,305
Construction In Progress	-	481.19	22.89	7.02	2,365	3,788

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