Nestlé Pakistan Balance Sheet

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

Millions PKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	8,985	2,322	1,100	542.51	743.92	789.06
Cash & Short-Term Investments	8,985	2,322	1,100	542.51	743.92	789.06
Cash Growth	340.95%	111.18%	102.71%	-27.07%	-5.72%	147.54%
Accounts Receivable	3,493	2,122	2,233	1,989	923.48	1,930
Other Receivables	6,692	10,554	18,932	13,139	8,131	5,046
Receivables	10,511	12,819	21,314	15,259	9,172	7,110
Inventory	33,284	30,996	37,450	30,386	21,647	18,922
Other Current Assets	3,506	1,686	3,966	5,256	2,381	1,129
Total Current Assets	56,285	47,823	63,830	51,444	33,943	27,950
Property, Plant & Equipment	31,519	32,162	31,789	31,999	31,301	32,777
Other Intangible Assets	49.26	15.78	-	-	-	-
Long-Term Deferred Tax Assets	4,553	3,371	2,000	-	-	-
Total Assets	92,675	83,629	97,890	83,652	65,404	60,906
Accounts Payable	56,999	22,551	23,716	20,292	13,770	13,480
Accrued Expenses	39.45	28,481	31,658	22,893	14,100	12,995
Short-Term Debt	121.7	860.55	8,538	4,276	10,227	7,248
Current Portion of Long-Term Debt	1,445	3,000	-	9,000	81.98	3,698
Current Portion of Leases	-	129.45	124.6	87.23	48.89	35.99
Current Income Taxes Payable	5,085	-	121.75	2,101	1,445	1,443
Current Unearned Revenue	226.49	1,019	708.46	766.15	682.07	562.26
Other Current Liabilities	473.57	1,118	9,802	7,198	2,914	686.15
Total Current Liabilities	64,391	57,160	74,668	66,613	43,267	40,149
Long-Term Debt	-	1,420	7,922	6,500	12,000	12,082
Long-Term Leases	1,462	1,435	1,602	1,378	115.48	34.68
Pension & Post-Retirement Benefits	5,618	5,030	3,109	3,388	3,376	3,118
Long-Term Deferred Tax Liabilities	-	-	-	2.29	1,242	1,333
Total Liabilities	71,471	65,046	87,302	77,882	60,001	56,716
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	20,502	17,880	9,885	5,065	4,703	3,487
Comprehensive Income & Other	-	-	-	2.29	-2.54	-
Shareholders' Equity	21,205	18,583	10,588	5,770	5,403	4,190
Total Liabilities & Equity	92,675	83,629	97,890	83,652	65,404	60,906
Total Debt	3,028	6,845	18,187	21,241	22,473	23,099
Net Cash (Debt)	5,956	-4,523	-17,088	-20,699	-21,729	-22,310
Net Cash Per Share	131.34	-99.73	-376.79	-456.42	-479.14	-491.94
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	-8,106	-9,337	-10,838	-15,170	-9,324	-12,199
Book Value Per Share	467.58	409.77	233.48	127.24	119.15	92.40
Tangible Book Value	21,155	18,567	10,588	5,770	5,403	4,190
Tangible Book Value Per Share	466.50	409.43	233.48	127.24	119.15	92.40
Land	-	11,284	10,520	10,310	10,102	9,820
Machinery	-	59,544	56,247	54,559	53,895	50,585
Construction In Progress	-	2,755	3,092	2,612	2,026	4,097

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