Nestlé Pakistan Limited (PSX: NESTLE)

Nestlé Pakistan Balance Sheet

Financials in millions PKR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2,038	1,100	542.51	743.92	789.06	318.75
Cash & Short-Term Investments	2,038	1,100	542.51	743.92	789.06	318.75
Cash Growth	74.06%	102.71%	-27.07%	-5.72%	147.54%	-57.25%
Accounts Receivable	3,379	2,233	1,989	923.48	1,930	2,165
Other Receivables	11,550	18,932	13,139	8,131	5,046	5,584
Receivables	15,071	21,314	15,259	9,172	7,110	7,881
Inventory	33,560	37,450	30,386	21,647	18,922	21,252
Other Current Assets	2,827	3,966	5,256	2,381	1,129	1,640
Total Current Assets	53,495	63,830	51,444	33,943	27,950	31,092
Property, Plant & Equipment	31,700	31,789	31,999	31,301	32,777	33,774
Other Intangible Assets	-	-	-	-	-	7.4
Long-Term Deferred Tax Assets	3,310	2,000	-	-	-	-
Total Assets	88,739	97,890	83,652	65,404	60,906	65,113
Accounts Payable	48,224	23,716	20,292	13,770	13,480	15,150
Accrued Expenses	240.73	31,658	22,893	14,100	12,995	10,110
Short-Term Debt	5,537	8,538	4,276	10,227	7,248	23,359
Current Portion of Long-Term Debt	-	-	9,000	81.98	3,698	3,198
Current Portion of Leases	6,500	124.6	87.23	48.89	35.99	196.77
Current Income Taxes Payable	1,833	121.75	2,101	1,445	1,443	262.44
Current Unearned Revenue	494.57	708.46	766.15	682.07	562.26	382.15
Other Current Liabilities	404.85	9,802	7,198	2,914	686.15	536.38
Total Current Liabilities	63,235	74,668	66,613	43,267	40,149	53,195
Long-Term Debt	1,416	7,922	6,500	12,000	12,082	3,780
Long-Term Leases	1,618	1,602	1,378	115.48	34.68	143
Long-Term Deferred Tax Liabilities	-	-	2.29	1,242	1,333	1,961
Total Liabilities	71,760	87,302	77,882	60,001	56,716	61,857
Common Stock	453.5	453.5	453.5	453.5	453.5	453.5
Additional Paid-In Capital	249.53	249.53	249.53	249.53	249.53	249.53
Retained Earnings	16,275	9,885	5,065	4,703	3,487	2,553
Comprehensive Income & Other	-	-	2.29	-2.54	-	-
Shareholders' Equity	16,978	10,588	5,770	5,403	4,190	3,256
Total Liabilities & Equity	88,739	97,890	83,652	65,404	60,906	65,113
Total Debt	15,071	18,187	21,241	22,473	23,099	30,677
Net Cash (Debt)	-13,034	-17,088	-20,699	-21,729	-22,310	-30,358
Net Cash Per Share	-287.40	-376.79	-456.42	-479.14	-491.94	-669.43
Filing Date Shares Outstanding	45.35	45.35	45.35	45.35	45.35	45.35
Total Common Shares Outstanding	45.35	45.35	45.35	45.35	45.35	45.35
Working Capital	-9,740	-10,838	-15,170	-9,324	-12,199	-22,103
Book Value Per Share	374.39	233.48	127.24	119.15	92.40	71.80
Tangible Book Value	16,978	10,588	5,770	5,403	4,190	3,249
Tangible Book Value Per Share	374.39	233.48	127.24	119.15	92.40	71.63
Land	-	10,520	10,310	10,102	9,820	9,581
Machinery	-	56,247	54,559	53,895	50,585	49,122
Construction In Progress	-	3,092	2,612	2,026	4,097	3,441

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