Nestlé Pakistan Balance Sheet

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

Millions PKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	2,288	3,908	2,322	1,100	542.51	743.92
Short-Term Investments	-	9,589	-	-	-	-
Cash & Short-Term Investments	2,288	13,497	2,322	1,100	542.51	743.92
Cash Growth	-53.20%	481.17%	111.18%	102.71%	-27.07%	-5.72%
Accounts Receivable	3,672	3,177	2,122	2,233	1,989	923.48
Other Receivables	5,039	8,097	10,554	18,932	13,139	8,131
Receivables	8,910	11,446	12,819	21,314	15,259	9,172
Inventory	40,433	29,174	30,996	37,450	30,386	21,647
Other Current Assets	7,219	1,781	1,686	3,966	5,256	2,381
Total Current Assets	58,850	55,898	47,823	63,830	51,444	33,943
Property, Plant & Equipment	31,038	32,659	32,162	31,789	31,999	31,301
Other Intangible Assets	77.48	95.54	15.78	-	-	-
Long-Term Deferred Tax Assets	5,407	4,658	3,371	2,000	-	-
Total Assets	96,002	93,893	83,629	97,890	83,652	65,404
Accounts Payable	60,310	25,756	22,551	23,716	20,292	13,770
Accrued Expenses	43.25	33,236	28,481	31,658	22,893	14,100
Short-Term Debt	3,709	-	860.55	8,538	4,276	10,227
Current Portion of Long-Term Debt	-	1,434	3,000	-	9,000	81.98
Current Portion of Leases	359.28	473.32	129.45	124.6	87.23	48.89
Current Income Taxes Payable	3,147	2,127	-	121.75	2,101	1,445
Current Unearned Revenue	993.64	850.97	1,019	708.46	766.15	682.07
Other Current Liabilities	549.56	1,889	1,118	9,802	7,198	2,914
Total Current Liabilities	69,112	65,767	57,160	74,668	66,613	43,267
Long-Term Debt	-	-	1,420	7,922	6,500	12,000
Long-Term Leases	1,324	1,326	1,435	1,602	1,378	115.48
Pension & Post-Retirement Benefits	5,929	5,532	5,030	3,109	3,388	3,376
Long-Term Deferred Tax Liabilities	-	-	-	-	2.29	1,242
Total Liabilities	76,365	72,625	65,046	87,302	77,882	60,001
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	18,934	20,565	17,880	9,885	5,065	4,703
Comprehensive Income & Other	-	-	-	-	2.29	-2.54
Shareholders' Equity	19,637	21,268	18,583	10,588	5,770	5,403
Total Liabilities & Equity	96,002	93,893	83,629	97,890	83,652	65,404
Total Debt	5,392	3,234	6,845	18,187	21,241	22,473
Net Cash (Debt)	-3,104	10,263	-4,523	-17,088	-20,699	-21,729
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-68.44	226.31	-99.73	-376.79	-456.42	-479.14
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	-10,262	-9,869	-9,337	-10,838	-15,170	-9,324
Book Value Per Share	433.02	468.98	409.77	233.48	127.24	119.15
Tangible Book Value	19,560	21,173	18,567	10,588	5,770	5,403
Tangible Book Value Per Share	431.31	466.87	409.43	233.48	127.24	119.15
Land	-	12,043	11,284	10,520	10,310	10,102
Machinery	-	62,832	59,544	56,247	54,559	53,895
Construction In Progress	-	2,527	2,755	3,092	2,612	2,026