Waves Home Appliances Limited (PSX:WAVESAPP)

Waves Home Appliances Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2021
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Jun 30, 2021
Cash & Equivalents	18.52	0.34	5.45	5.63	0.73	0.06
Short-Term Investments	3	3	3	3	3	-
Cash & Short-Term Investments	21.52	3.34	8.45	8.63	3.73	0.06
Cash Growth	155.38%	-60.51%	-2.04%	131.22%	6316.89%	-97.66%
Accounts Receivable	4,491	4,213	2,988	4,218	6,362	-
Other Receivables	-	9.75	541.94	290.21	5.89	35.18
Receivables	4,491	4,222	3,530	4,508	6,368	35.18
Inventory	2,079	2,116	2,623	2,905	3,672	-
Prepaid Expenses	-	0.85	2.36	4.86	4.91	-
Other Current Assets	939.49	972.48	604.54	587.14	89.95	48.17
Total Current Assets	7,530	7,315	6,768	8,014	10,139	83.41
Property, Plant & Equipment	8,421	8,345	7,532	5,500	3,219	-
Goodwill	1,070	1,070	1,070	1,070	1,070	-
Other Intangible Assets	1,668	1,685	1,718	1,756	1,795	-
Other Long-Term Assets	330.28	114.97	163.1	36.62	8.55	-
Total Assets	19,020	18,530	17,252	16,376	16,232	83.41
Accounts Payable	2,631	632.43	675.97	694.3	893.87	7.11
Accrued Expenses	616.72	1,819	1,259	762.99	324.75	20.24
Short-Term Debt	671.95	941.54	3,041	3,411	3,914	-
Current Portion of Long-Term Debt	2,333	413.63	697.69	479.53	173.73	-
Current Portion of Leases	-	10.19	8.42	42.52	52.19	-
Current Income Taxes Payable	-	-	-	3.44	5.97	-
Current Unearned Revenue	-	1.16	1.16	1.16	16.36	-
Other Current Liabilities	0	693.92	820.16	601.75	716.2	13.39
Total Current Liabilities	6,253	4,512	6,503	5,996	6,097	40.74
Long-Term Debt	4,232	5,637	2,693	2,535	748.15	-
Long-Term Leases	5.6	8.66	20.5	81.93	56.29	-
Long-Term Unearned Revenue	3.72	4.07	5.23	6.48	7.64	-
Long-Term Deferred Tax Liabilities	402.45	391.94	407.69	407.6	463.39	-
Other Long-Term Liabilities	-	-	0	0	1,779	-
Total Liabilities	10,904	10,561	9,638	9,038	9,165	40.74
Common Stock	2,679	2,679	2,679	2,679	118.79	267.28
Additional Paid-In Capital	-	3,614	3,614	-	3,642	-
Retained Earnings	986.32	822.36	643.27	501.27	375.92	-420.35
Comprehensive Income & Other	4,450	853.44	678.17	4,158	2,930	195.74
Shareholders' Equity	8,115	7,969	7,615	7,338	7,066	42.67
Total Liabilities & Equity	19,020	18,530	17,252	16,376	16,232	83.41
Total Debt	7,243	7,011	6,461	6,550	4,944	-
Net Cash (Debt)	-7,222	-7,007	-6,452	-6,541	-4,940	0.06
Net Cash Per Share	-26.79	-26.16	-24.09	-24.42	-27.20	0.00
Filing Date Shares Outstanding	266.09	267.89	267.89	267.89	181.62	11.88
Total Common Shares Outstanding	266.09	267.89	267.89	267.89	181.62	11.88
Working Capital	1,278	2,803	265.25	2,018	4,042	42.67
Book Value Per Share	30.50	29.75	28.43	27.39	38.91	3.59
Tangible Book Value	5,377	5,214	4,826	4,512	4,201	42.67
Tangible Book Value Per Share	20.21	19.46	18.02	16.84	23.13	3.59
Land	-	-	-	-	528.17	-
Buildings	-	-	359.95	429.91	429.91	-
Machinery	-	-	3,654	2,154	2,114	-
Construction In Progress	-	-	4,173	3,256	265.58	-

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.