Skip to content
Smart Money
Create free account Log in

Sugar & Allied Industries

JDWS JDW Sugar Mills Limited

Latest results: FY2025 · Sep 2025 Q3 FY2026 · Apr – Jun 2026

Watch JDWS · free results alerts

Last close · 16 Oct 2026

Rs 869.99 0.00%

Annual · FY2006 – FY2025

JDW Sugar Mills Limited (JDWS) balance sheet

At the end of FY2025 (Oct 2024 – Sep 2025) JDW Sugar Mills Limited had total assets of Rs 85.3 bn, up 2.3% on FY2024. Current assets of Rs 37.1 bn covered current liabilities of Rs 30.9 bn 1.20 times. Total debt was Rs 35.9 bn, net debt Rs 35.1 bn. Shareholders' equity was Rs 35.6 bn (Rs 615.64 per share), 41.7% of total assets.

JDWS balance sheet (annual) (Rs bn)
Rs bn FY2025 Oct 2024 – Sep 2025 FY2024 Oct 2023 – Sep 2024 FY2023 Oct 2022 – Sep 2023 FY2022 Oct 2021 – Sep 2022 FY2021 Oct 2020 – Sep 2021
Assets
Cash & short-term investments 0.8 0.9 0.2 0.4 0.3
Trade receivables 10.4 11.6 3.7 3.9 4.5
Inventories 21.9 34.6 24.8 23.0 7.5
Other current assets 0.0 0.0 0.1 0.8 0.1
Total current assets 37.1 51.0 32.0 30.7 15.0
Property, plant & equipment 46.9 31.1 25.7 24.5 25.2
Intangible assets 0.6 0.6 0.6 0.6 0.6
Long-term investments 0.6 0.4 0.3 0.2 0.2
Other non-current assets 0.1 0.2 0.2 0.1 0.1
Total non-current assets 48.3 32.4 26.8 25.4 26.1
Total assets 85.3 83.4 58.9 56.2 41.1
Liabilities
Trade payables 2.0 0.8 1.4 1.6 1.3
Short-term borrowings & current portion of debt 20.4 32.6 13.6 19.2 8.0
Total current liabilities 30.9 41.2 36.7 27.1 12.2
Long-term debt 15.5 9.1 2.0 9.5 12.3
Other non-current liabilities 0.2 — 0.0 0.0 0.1
Total non-current liabilities 18.7 11.0 2.7 9.9 12.5
Total liabilities 49.7 52.1 39.3 37.0 24.7
Equity
Share capital 0.6 0.6 0.6 0.6 0.6
Reserves & retained earnings 34.3 29.3 17.6 17.5 14.7
Equity attributable to shareholders 35.6 30.5 18.9 18.8 16.0
Non-controlling interest 0.1 0.7 0.6 0.4 0.4
Total equity 35.7 31.3 19.5 19.2 16.3
Total liabilities & equity 85.3 83.4 58.9 56.2 41.1
Key figures
Total debt 35.9 41.7 15.6 28.7 20.4
Net debt / (net cash) 35.1 40.8 15.4 28.3 20.1
Shares outstanding mn 57.8 57.8 57.8 59.8 59.8
Common equity 35.6 30.5 18.9 18.8 16.0
Book value per share (Rs) Rs 615.64 528.19 327.14 314.47 267.16
JDWS balance sheet — year-on-year change (Rs mn)
Rs mn FY2025 Oct 2024 – Sep 2025 FY2024 Oct 2023 – Sep 2024 FY2023 Oct 2022 – Sep 2023 FY2022 Oct 2021 – Sep 2022 FY2021 Oct 2020 – Sep 2021
Assets
Cash & short-term investments -13.1% +388.9% -58.3% +55.3% -10.7%
Trade receivables -10.2% +217.1% -6.4% -12.8% -48.6%
Inventories -36.8% +39.3% +8.0% +207.4% -10.0%
Other current assets +1,266.5% -99.1% -85.2% +696.9% +130.7%
Total current assets -27.4% +59.3% +4.2% +105.3% -24.9%
Property, plant & equipment +50.7% +20.9% +4.8% -2.7% -2.3%
Intangible assets -0.0% -0.1% -0.3% -0.3% -0.3%
Long-term investments +51.4% +34.8% +71.0% 0.0% 0.0%
Other non-current assets -46.5% +28.6% +99.0% +2.4% +66.6%
Total non-current assets +49.0% +20.7% +5.5% -2.6% -2.1%
Total assets +2.3% +41.7% +4.8% +36.7% -11.9%
Liabilities
Trade payables +142.5% -42.4% -13.5% +24.7% -34.3%
Short-term borrowings & current portion of debt -37.4% +139.1% -29.0% +138.9% -29.5%
Total current liabilities -24.9% +12.3% +35.5% +121.4% -36.5%
Long-term debt +69.4% +363.6% -79.3% -22.7% -14.7%
Other non-current liabilities — — -100.0% -58.4% -54.2%
Total non-current liabilities +70.5% +309.1% -73.0% -20.6% -20.0%
Total liabilities -4.8% +32.6% +6.3% +49.6% -29.1%
Equity
Share capital 0.0% 0.0% -3.3% 0.0% 0.0%
Reserves & retained earnings +17.3% +65.8% +0.7% +19.2% +45.7%
Equity attributable to shareholders +16.6% +61.5% +0.6% +17.7% +40.6%
Non-controlling interest -88.6% +17.1% +68.8% -0.4% -1.1%
Total equity +14.1% +60.0% +1.9% +17.3% +39.2%
Total liabilities & equity +2.3% +41.7% +4.8% +36.7% -11.9%
Key figures
Total debt -14.0% +167.4% -45.7% +41.1% -21.2%
Net debt / (net cash) -14.0% +164.8% -45.5% +40.9% -21.4%
Shares outstanding — — — — —
Common equity +16.6% +61.5% +0.6% +17.7% +40.6%
Book value per share (Rs) +16.6% +61.5% +4.0% +17.7% +40.6%

Change against the previous fiscal year; shown when the earlier figure is positive.

JDWS balance sheet — common size (Rs mn)
Rs mn FY2025 Oct 2024 – Sep 2025 FY2024 Oct 2023 – Sep 2024 FY2023 Oct 2022 – Sep 2023 FY2022 Oct 2021 – Sep 2022 FY2021 Oct 2020 – Sep 2021
Assets
Cash & short-term investments 0.9% 1.1% 0.3% 0.8% 0.7%
Trade receivables 12.2% 14.0% 6.2% 7.0% 10.9%
Inventories 25.6% 41.5% 42.2% 40.9% 18.2%
Other current assets 0.0% 0.0% 0.2% 1.4% 0.2%
Total current assets 43.4% 61.2% 54.4% 54.7% 36.4%
Property, plant & equipment 54.9% 37.3% 43.7% 43.7% 61.4%
Intangible assets 0.7% 0.7% 1.0% 1.1% 1.5%
Long-term investments 0.8% 0.5% 0.5% 0.3% 0.5%
Other non-current assets 0.2% 0.3% 0.3% 0.2% 0.2%
Total non-current assets 56.6% 38.8% 45.6% 45.3% 63.6%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables 2.3% 1.0% 2.4% 2.9% 3.2%
Short-term borrowings & current portion of debt 23.9% 39.1% 23.2% 34.2% 19.6%
Total current liabilities 36.2% 49.3% 62.3% 48.2% 29.8%
Long-term debt 18.2% 11.0% 3.3% 17.0% 30.0%
Other non-current liabilities 0.2% — 0.0% 0.0% 0.1%
Total non-current liabilities 22.0% 13.2% 4.6% 17.7% 30.5%
Total liabilities 58.2% 62.5% 66.8% 65.9% 60.2%
Equity
Share capital 0.7% 0.7% 1.0% 1.1% 1.5%
Reserves & retained earnings 40.2% 35.1% 30.0% 31.2% 35.8%
Equity attributable to shareholders 41.7% 36.6% 32.1% 33.5% 38.9%
Non-controlling interest 0.1% 0.9% 1.1% 0.7% 0.9%
Total equity 41.8% 37.5% 33.2% 34.1% 39.8%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt 42.1% 50.0% 26.5% 51.2% 49.6%
Net debt / (net cash) 41.1% 49.0% 26.2% 50.4% 48.9%
Common equity 41.7% 36.6% 32.1% 33.5% 38.9%

Each line as a percentage of total assets.

Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets; "—" = not reported. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.

All reported line items 204
JDWS balance sheet — all reported line items (Rs bn)
Rs bn FY2025 Oct 2024 – Sep 2025 FY2024 Oct 2023 – Sep 2024 FY2023 Oct 2022 – Sep 2023 FY2022 Oct 2021 – Sep 2022 FY2021 Oct 2020 – Sep 2021
Cash & Cash Equivalents 0.8 0.9 0.2 0.4 0.3
Cash & Short Term Investments 0.8 0.9 0.2 0.4 0.3
Short-Term Investments - Total — — 0.0 0.0 0.0
Loans & Receivables - Net - Short-Term 12.4 11.7 3.7 3.9 4.6
Loans & Receivables - Total 12.4 11.7 3.7 3.9 4.6
Trade Accounts & Trade Notes Receivable - Net 10.4 11.6 3.7 3.9 4.5
Trade Accounts & Trade Notes Receivable - Gross 10.5 11.7 3.8 4.0 4.5
Provision - Trade Accounts & Trade Notes Receivable 0.1 0.1 0.1 0.1 0.1
Loans - Short-Term — — — 0.0 0.1
Income Tax - Receivables - Short-Term 1.9 — — — —
Receivables - Other - Total 0.1 0.1 0.0 0.0 0.0
Accounts & Notes Receivable - Trade - Gross - Total 10.5 11.7 3.8 4.0 4.5
Inventories - Total 21.9 34.6 24.8 23.0 7.5
Inventories - Raw Materials 5.7 4.1 3.6 2.6 2.2
Inventories - Finished Goods 12.1 28.1 18.3 17.9 3.5
Inventories - Other - Total 4.1 2.4 2.9 2.4 1.8
Biological Assets - Short-Term 3.2 3.6 3.6 2.9 2.3
Prepaid Expenses - Short-Term 1.8 1.9 1.4 1.6 1.6
Investments - Total 0.6 0.4 0.3 0.2 0.2
Assets Held for Sale/Discontinued Operations - Short-Term 0.3 1.9 1.8 0.9 1.0
Other Current Assets - Total 0.0 0.0 0.1 0.8 0.1
Property, Plant & Equipment - Net - Total 46.9 31.1 25.7 24.5 25.2
Property, Plant & Equipment - Gross - Total 66.3 49.2 42.5 39.9 39.4
Property, Plant & Equipment - Accumulated Depreciation & Impairment - Total 19.4 18.1 16.8 15.4 14.2
Other Current Assets 0.0 0.0 0.1 0.8 0.1
Other Assets - Total 0.1 0.3 0.3 0.9 0.2
Investments in Associates, Joint Ventures and Unconsolidated Subsidiaries — — — 0.0 0.0
Intangible Assets - Total - Net 0.6 0.6 0.6 0.6 0.6
Total Current Assets 37.1 51.0 32.0 30.7 15.0
Intangible Assets - excluding Goodwill - Net - Total 0.0 0.0 0.0 0.0 0.0
Investments - Long-Term 0.6 0.4 0.3 0.2 0.2
Investment Property - Net 0.6 0.4 0.3 0.2 0.2
Intangible Assets - excluding Goodwill - Gross 0.0 0.0 0.0 0.0 0.0
Goodwill/Cost in Excess of Assets Purchased - Net 0.6 0.6 0.6 0.6 0.6
Receivables & Loans - Long-Term — — — — —
Intangible Assets - excluding Goodwill - Accumulated Amortization & Impairment - Total 0.0 0.0 0.0 0.0 0.0
Loans - Long-Term — — — — —
Computer Software - Intangible Assets - Net 0.0 0.0 0.0 0.0 0.0
Goodwill/Cost in Excess of Assets Purchased - Gross — — — — —
Property, Plant & Equipment - excluding Assets Leased Out - Net - Total 46.9 31.1 25.7 24.5 25.2
Land & Buildings - Net 8.2 4.8 4.3 4.1 4.3
Land/Improvements - Net 3.6 3.2 2.6 2.4 2.4
Buildings - Net 4.6 1.6 1.7 1.7 1.9
Computer Software - Intangible Assets - Gross 0.0 0.0 0.0 0.0 0.0
Plant, Machinery & Equipment - Net 28.3 17.0 17.1 17.4 18.1
Transportation Equipment - Net 3.4 1.5 1.0 0.9 0.8
Computer Software & Equipment - Net 0.0 0.0 0.0 0.0 0.0
Construction in Progress - Net 6.1 4.7 0.5 0.3 0.2
Property, Plant & Equipment - Under Capital Lease - Net — — — — —
Goodwill - Accumulated Amortization & Impairment — — — — —
Right of Use Tangible Assets - Total - Net 2.3 2.9 2.5 1.6 1.8
Right of Use Tangible Assets - Capital/Finance Lease - Net 2.3 2.9 2.5 1.6 1.8
Property, Plant & Equipment - Other - Net 1.9 1.7 1.3 1.0 0.8
Computer Software - Intangible Assets - Accumulated Amortization & Impairment 0.0 0.0 0.0 0.0 0.0
Natural Resources/Biological Assets - Net — — — — —
Property, Plant & Equipment - excluding Assets Leased Out - Gross 66.3 49.2 42.5 39.9 39.4
Land & Buildings - Gross 11.0 7.3 6.7 6.4 6.4
Land/Improvements - Gross 3.6 3.2 2.6 2.4 2.4
Buildings - Gross 7.3 4.1 4.1 4.0 4.0
Plant, Machinery & Equipment - Gross 43.8 31.2 30.4 29.8 29.5
Transportation Equipment - Gross 6.3 4.0 3.4 3.1 2.9
Computer Software & Equipment - Gross 0.1 0.1 0.1 0.1 0.1
Construction in Progress - Gross 6.1 4.7 0.5 0.3 0.2
Property, Plant & Equipment - Under Capital Lease - Gross — — — — —
Right of Use Tangible Assets - Total - Gross 2.3 2.9 2.5 1.6 1.8
Total Assets 85.3 83.4 58.9 56.2 41.1
Right of Use Tangible Assets - Capital/Finance Lease - Gross 2.3 2.9 2.5 1.6 1.8
Property, Plant & Equipment - Other - Gross 3.1 3.0 2.4 1.9 1.5
Natural Resources/Biological Assets - Gross — — — — —
Debt - Total 35.9 41.7 15.6 28.7 20.4
Short-Term Debt & Current Portion of Long-Term Debt 20.4 32.6 13.6 19.2 8.0
Property, Plant & Equipment - excluding Assets Leased Out - Accumulated Depreciation & Impairment - Total 19.4 18.1 16.8 15.4 14.2
Land & Buildings - Accumulated Depreciation & Impairment 2.7 2.5 2.4 2.2 2.1
Land/Improvements - Accumulated Depreciation & Impairment 0.0 0.0 0.0 0.0 0.0
Buildings - Accumulated Depreciation & Impairment 2.7 2.5 2.4 2.2 2.1
Current Portion of Long-Term Debt including Capitalized Leases 4.2 1.2 7.3 4.4 4.6
Plant, Machinery & Equipment - Accumulated Depreciation & Impairment 15.5 14.3 13.3 12.3 11.4
Transportation Equipment - Accumulated Depreciation & Impairment 2.9 2.6 2.4 2.2 2.2
Capitalized Leases - Current Portion 1.4 1.1 0.9 0.8 0.8
Computer Software & Equipment - Accumulated Depreciation & Impairment 0.1 0.1 0.1 0.1 0.1
Short-Term Debt & Notes Payable 16.2 31.4 6.3 14.8 3.4
Debt - Long-Term - Total 15.5 9.1 2.0 9.5 12.3
Property, Plant & Equipment - Under Capital Lease - Accumulated Depreciation & Impairment — — — — —
Right of Use Tangible Assets - Total/Unspecified - Accumulated Depreciation — — — — —
Right of Use Tangible Assets - Capital/Finance Lease - Accumulated Depreciation — — — — —
Property, Plant & Equipment - Other - Accumulated Depreciation & Impairment 1.2 1.2 1.0 0.9 0.7
Current Portion of Long-Term Debt excluding Capitalized Leases 2.8 0.1 6.4 3.6 3.8
Capitalized Lease Obligations - Long-Term 1.4 2.2 2.0 1.8 1.3
Long-Term Debt excluding Capitalized Leases 14.1 6.9 0.0 7.7 11.0
Other Non-Current Assets - Total 0.1 0.2 0.2 0.1 0.1
Debt - Non-Convertible - Long-Term 14.1 6.9 0.0 7.7 11.0
Dividends Payable 0.1 0.1 0.1 0.0 0.0
Deferred Tax & Investment Tax Credits - Long-Term 3.1 1.9 0.7 0.4 0.1
Deferred Tax - Liability - Long-Term 3.1 1.9 0.7 0.4 0.1
Payables & Accrued Expenses 4.2 3.6 3.0 3.1 2.1
Trade Account Payables - Total 2.0 0.8 1.4 1.6 1.3
Other Non-Current Assets 0.1 0.2 0.2 0.1 0.1
Accrued Expenses 2.2 2.8 1.6 1.5 0.8
Liabilities Held for Sale/Discontinued Operations - Long-term & Short-Term 0.0 0.1 0.2 0.0 0.0
Total Liabilities 49.7 52.1 39.3 37.0 24.7
Shareholders' Equity - Attributable to Parent Shareholders - Total 35.6 30.5 18.9 18.8 16.0
Total Non-Current Assets 48.3 32.4 26.8 25.4 26.1
Common Equity Attributable to Parent Shareholders 35.6 30.5 18.9 18.8 16.0
Common Equity - Contributed 1.3 1.3 1.3 1.3 1.3
Common Stock - Issued & Paid 0.6 0.6 0.6 0.6 0.6
Equity - Non-Contributed - Reserves & Retained Earnings 34.3 29.3 17.6 17.5 14.7
Retained Earnings - Total 34.3 29.3 17.6 17.5 14.7
Trade Accounts Payable & Accruals - Short-Term 4.2 3.6 3.0 3.1 2.1
Trade Accounts & Trade Notes Payable - Short-Term 2.0 0.8 1.4 1.6 1.3
Accrued Expenses - Short-Term 2.2 2.8 1.6 1.5 0.8
Other Reserves/Equity - Total — — — — —
Liabilities Held for Sale/Discontinued Operations - Short-Term 0.0 0.1 0.2 0.0 0.0
Income Taxes - Payable - Short-Term 0.2 0.8 0.1 0.1 0.0
Dividends/Distributions Payable 0.1 0.1 0.1 0.0 0.0
Other Current Liabilities - Total 6.1 4.1 19.7 4.5 1.9
Common Equity - Total 35.6 30.5 18.9 18.8 16.0
Deferred Income - Short-Term — — — 0.0 0.0
Common Stock - Additional Paid in Capital including Option Reserve 0.7 0.7 0.7 0.7 0.7
Minority Interest - Equity 0.1 0.7 0.6 0.4 0.4
Customer Advances - Short-Term 4.7 1.4 18.7 3.3 1.4
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 35.7 31.3 19.5 19.2 16.3
Total Liabilities & Equity 85.3 83.4 58.9 56.2 41.1
Other Current Liabilities 1.4 2.7 1.0 1.2 0.5
Total Current Liabilities 30.9 41.2 36.7 27.1 12.2
Hybrid Financial Instrument - Liability - Long-Term — — — — —
Other Mandatorily Redeemable Equity Instruments - Long-Term — — — — —
Other Non-Current Liabilities - Total 0.2 — 0.0 0.0 0.1
Provisions - Long-Term 0.2 — 0.0 0.0 0.1
Post Employment Benefits - Pension & Other - Long-Term 0.2 — 0.0 0.0 0.1
Deferred Revenue - Long-Term — — — 0.0 0.0
Other Non-Current Liabilities — — — — —
Total Non-Current Liabilities 18.7 11.0 2.7 9.9 12.5
Common Shares - Issued - Total mn 57.8 57.8 57.8 59.8 59.8
Common Shares - Outstanding - Total mn 57.8 57.8 57.8 59.8 59.8
Common Shares - Treasury - Total mn 0.0 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn 75.0 75.0 75.0 75.0 75.0
Common Shares - Issued - Issue Specific mn 57.8 57.8 57.8 59.8 59.8
Common Shares - Outstanding - Issue Specific mn 57.8 57.8 57.8 59.8 59.8
Common Shares - Treasury - Issue Specific mn 0.0 0.0 0.0 0.0 0.0
Asset Allocation Factor - Issue Specific 1.00× 1.00× 1.00× 1.00× 1.00×
Right of Use Tangible Assets - Total - Net - Supplemental 2.3 2.9 2.5 1.6 1.8
Right of Use Tangible Assets - Capital/Finance Lease - Net - Supplemental 2.3 2.9 2.5 1.6 1.8
Right of Use Tangible Assets - Total - Gross - Supplemental — — — — —
Right of Use Tangible Assets - Capital/Finance Lease - Gross - Supplemental — — — — —
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Net - Supplemental 44.6 28.2 23.2 22.9 23.4
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Gross - Supplemental — — — — —
Finance and Operating Lease Liabilities - Total - Supplemental 2.7 3.3 2.9 2.6 2.1
Debt including Finance and Operating Lease Liabilities - Supplemental 35.9 41.7 15.6 28.7 20.4
Net Debt 35.1 40.8 15.4 28.3 20.1
Debt - Long-Term - Maturities - Total 25.0 12.3 6.6 14.6 17.8
Debt - Long-Term - Maturities - within 1 Year 4.8 1.2 6.6 5.1 5.3
Debt - Long-Term - Maturities - Year 5 13.3 8.8 0.0 9.6 11.7
Debt - Long-Term - Maturities - Year 10 — — — — —
Debt - Long-Term - Maturities - Remaining 6.9 2.3 0.0 0.0 0.8
Capital Lease Maturities - Total 3.2 4.2 3.6 2.7 2.2
Debt - Long-Term - Maturities - 4-5 Years 13.3 8.8 0.0 9.6 11.7
Capital Lease Maturities - Due within 1 Year 1.7 1.7 1.3 0.8 0.8
Debt - Long-Term - Maturities - Year 6 & Beyond 6.9 2.3 0.0 0.0 0.8
Capital Lease Maturities - Due in Year 5 1.4 2.5 2.3 1.9 1.4
Capital Lease Maturities - Remaining Maturities 0.0 0.0 0.0 0.0 0.0
Capital Lease Maturities - Due in 4-5 Years 1.4 2.5 2.3 1.9 1.4
Capital Lease Maturities - Due in Year 6 & Beyond 0.0 0.0 0.0 0.0 0.0
Minority Interest - Total 0.1 0.7 0.6 0.4 0.4
Asset Accruals 83.9 81.9 58.1 55.1 40.2
Cash & Cash Equivalents - Total 0.8 0.9 0.2 0.4 0.3
Cash & Short Term Investments - Total 0.8 0.9 0.2 0.4 0.3
Debt - including Preferred Equity & Minority Interest - Total 36.0 42.5 16.2 29.1 20.8
Right of Use Tangible Assets - Total - Accumulated Depreciation - Supplemental — — — — —
Investments - Permanent 0.6 0.4 0.3 0.2 0.2
Net Book Capital 70.8 72.1 35.0 47.5 36.4
Right of Use Tangible Assets - Capital/Finance Lease - Accumulated Depreciation - Supplemental — — — — —
Net Operating Assets 70.8 72.1 35.0 47.5 36.4
Provisions - Total 3.3 1.9 0.7 0.4 0.2
Shareholders Equity - Common 35.6 30.5 18.9 18.8 16.0
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Accumulated Depreciation - Supplemental — — — — —
Tangible Total Equity 35.0 30.6 18.9 18.6 15.7
Tangible Book Value 35.0 29.9 18.3 18.2 15.4
Total Book Capital 71.5 72.3 34.5 47.5 36.4
Total Capital 71.5 73.0 35.1 47.9 36.7
Total Long Term Capital 54.4 42.3 22.2 29.1 28.9
Unearned Revenue - Total 4.7 1.4 18.7 3.3 1.4
Book Value excluding Other Equity 35.6 30.5 18.9 18.8 16.0
Assets Held for Sale/Discontinued Operations - Long-Term & Short-Term 0.3 1.9 1.8 0.9 1.0
Income Taxes - Payable - Long-Term & Short-Term 0.2 0.8 0.1 0.1 0.0
Accruals - Short-Term 5.4 9.0 (4.8) 3.2 2.5
Cash & Short Term Investments - Net of Debt (35.1) (40.8) (15.4) (28.3) (20.1)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments 4.2 1.2 7.3 4.4 4.6
Total Fixed Assets - Net 47.6 31.8 26.2 24.8 25.5
Working Capital 6.1 9.9 (4.6) 3.7 2.7
Interest Bearing Liabilities - Total 35.9 41.7 15.6 28.7 20.4
Working Capital - Non-Cash 5.4 9.0 (4.8) 3.2 2.5
Working Capital excluding Other Current Assets & Liabilities 12.2 13.9 14.9 7.4 4.6
Net Debt Including Preferred Equity & Minority Interest 35.2 41.6 16.1 28.7 20.5
Other Short-Term & Long-Term Assets - Total 0.1 0.3 0.3 0.9 0.2
Other Short-Term & Long-Term Liabilities - Total 6.1 4.1 19.7 4.5 1.9
Total Current Assets excluding Total Inventories 15.2 16.4 7.2 7.7 7.5
Tangible Book Value excluding Other Equity 35.0 29.9 18.3 18.2 15.4
Total Debt Excluding Islamic 35.9 41.7 15.6 28.7 20.4
Trade Accounts & Trade Notes Receivable - Net - Total 10.4 11.6 3.7 3.9 4.5
Provision for Doubtful Accounts & Notes Receivable - Total 0.1 0.1 0.1 0.1 0.1
Current Liabilities excluding Current Debt - Total 10.5 8.6 23.0 7.8 4.2
Cash in Hand & with Banks - Total 0.8 0.9 0.2 0.4 0.3
Current Assets excluding Cash & Short Term Investments - Total 36.3 50.1 31.8 30.3 14.7
Cash, Short Term Investments & Accounts Receivable - Total 11.2 12.5 3.9 4.4 4.8

Every line the company reported, in the original order and wording, without regrouping or signs changed.