Nestlé Pakistan Limited (PSX:NESTLE)

Nestlé Pakistan Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	3,339	3,908	2,322	1,100	542.51	743.92
Short-Term Investments	-	9,589	-	-	-	-
Cash & Short-Term Investments	3,339	13,497	2,322	1,100	542.51	743.92
Cash Growth	-62.84%	481.17%	111.18%	102.71%	-27.07%	-5.72%
Accounts Receivable	3,172	3,177	2,122	2,233	1,989	923.48
Other Receivables	1,226	8,097	10,554	18,932	13,139	8,131
Receivables	4,609	11,446	12,819	21,314	15,259	9,172
Inventory	35,307	29,174	30,996	37,450	30,386	21,647
Other Current Assets	6,781	1,781	1,686	3,966	5,256	2,381
Total Current Assets	50,036	55,898	47,823	63,830	51,444	33,943
Property, Plant & Equipment	30,463	32,659	32,162	31,789	31,999	31,301
Other Intangible Assets	116.41	95.54	15.78	-	-	-
Long-Term Deferred Tax Assets	4,655	4,658	3,371	2,000	-	-
Total Assets	85,868	93,893	83,629	97,890	83,652	65,404

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	58,278	25,756	22,551	23,716	20,292	13,770
Accrued Expenses	120.45	33,236	28,481	31,658	22,893	14,100
Short-Term Debt	353.34	-	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	370.55	473.32	129.45	124.6	87.23	48.89
Current Income Taxes Payable	3,314	2,127	-	121.75	2,101	1,445
Current Unearned Revenue	951.7	850.97	1,019	708.46	766.15	682.07
Other Current Liabilities	624.69	1,889	1,118	9,802	7,198	2,914
Total Current Liabilities	64,012	65,767	57,160	74,668	66,613	43,267
Long-Term Debt	-	-	1,420	7,922	6,500	12,000
Long-Term Leases	1,214	1,326	1,435	1,602	1,378	115.48
Pension & Post-Retirement Benefits	6,116	5,532	5,030	3,109	3,388	3,376
Long-Term Deferred Tax Liabilities	-	-	-	-	2.29	1,242
Total Liabilities	71,343	72,625	65,046	87,302	77,882	60,001

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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	13,822	20,565	17,880	9,885	5,065	4,703
Comprehensive Income & Other	-	-	-	-	2.29	-2.54
Shareholders' Equity	14,525	21,268	18,583	10,588	5,770	5,403
Total Liabilities & Equity	85,868	93,893	83,629	97,890	83,652	65,404

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	1,938	3,234	6,845	18,187	21,241	22,473
Net Cash (Debt)	1,400	10,263	-4,523	-17,088	-20,699	-21,729
Net Cash Growth	-76.49%	-	-	-	-	-
Net Cash Per Share	30.88	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	-13,977	-9,869	-9,337	-10,838	-15,170	-9,324
Book Value Per Share	320.29	468.98	409.77	233.48	127.24	119.15
Tangible Book Value	14,409	21,173	18,567	10,588	5,770	5,403
Tangible Book Value Per Share	317.73	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

Data Source: S&P Global Market Intelligence Last updated: Oct 27, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 2, 2026

Data Sources Report a data error