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PABC Pakistan Aluminium Beverage Cans Limited

Latest results: FY2025 · Dec 2025 Q2 FY2026 · Apr – Jun 2026

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Last close · 16 Oct 2026

Rs 94.00 +0.12%

Annual · FY2019 – FY2025

Pakistan Aluminium Beverage Cans Limited (PABC) balance sheet

At the end of FY2025 (Jan – Dec 2025) Pakistan Aluminium Beverage Cans Limited had total assets of Rs 39.4 bn, up 24.4% on FY2024. Current assets of Rs 30.6 bn covered current liabilities of Rs 15.0 bn 2.05 times. Total debt was Rs 11.0 bn, leaving net cash of Rs 11.5 bn. Shareholders' equity was Rs 22.0 bn (Rs 60.80 per share), 55.7% of total assets.

PABC balance sheet (annual) (Rs bn)
Rs bn FY2025 Jan – Dec 2025 FY2024 Jan – Dec 2024 FY2023 Jan – Dec 2023 FY2022 Jan – Dec 2022 FY2021 Jan – Dec 2021
Assets
Cash & short-term investments 22.5 17.6 6.5 1.0 2.1
Trade receivables 0.7 0.9 0.5 1.0 0.6
Inventories 6.9 5.5 6.5 4.4 2.7
Other current assets 0.1 — — — 0.0
Total current assets 30.6 24.2 13.8 8.3 5.5
Property, plant & equipment 7.2 7.3 7.6 7.0 6.7
Intangible assets 0.0 0.0 — 0.0 0.0
Long-term investments 1.6 0.1 0.1 0.1 —
Other non-current assets 0.0 0.0 0.0 0.0 0.0
Total non-current assets 8.8 7.5 7.7 7.1 6.7
Total assets 39.4 31.7 21.5 15.4 12.2
Liabilities
Trade payables 0.9 3.9 3.1 2.6 0.5
Short-term borrowings & current portion of debt 10.0 8.4 5.4 2.1 2.8
Total current liabilities 15.0 12.4 8.7 4.8 4.3
Long-term debt 1.0 1.2 1.4 2.9 2.6
Other non-current liabilities — — — 0.0 0.0
Total non-current liabilities 2.5 2.6 2.2 3.7 3.2
Total liabilities 17.5 15.0 10.9 8.5 7.4
Equity
Share capital 3.6 3.6 3.6 3.6 3.6
Reserves & retained earnings 18.3 13.1 7.0 3.3 1.1
Equity attributable to shareholders 22.0 16.7 10.6 6.9 4.7
Non-controlling interest 0.0 0.0 0.0 0.0 0.0
Total equity 22.0 16.7 10.6 6.9 4.7
Total liabilities & equity 39.4 31.7 21.5 15.4 12.2
Key figures
Total debt 11.0 9.6 6.8 5.0 5.5
Net debt / (net cash) (11.5) (8.0) 0.3 3.9 3.4
Shares outstanding mn 361.1 361.1 361.1 361.1 361.1
Common equity 22.0 16.7 10.6 6.9 4.7
Book value per share (Rs) Rs 60.80 46.36 29.45 19.06 13.07
PABC balance sheet — year-on-year change (Rs mn)
Rs mn FY2025 Jan – Dec 2025 FY2024 Jan – Dec 2024 FY2023 Jan – Dec 2023 FY2022 Jan – Dec 2022 FY2021 Jan – Dec 2021
Assets
Cash & short-term investments +27.8% +171.2% +526.8% -50.7% +1,029.9%
Trade receivables -19.1% +92.1% -52.3% +70.7% +26.8%
Inventories +24.7% -16.0% +49.1% +63.6% +41.9%
Other current assets — — — — +176.7%
Total current assets +26.2% +75.4% +66.7% +51.1% +102.4%
Property, plant & equipment -1.7% -3.1% +8.9% +4.3% +9.6%
Intangible assets — — — -100.0% -63.8%
Long-term investments +1,504.0% -0.0% -0.1% — —
Other non-current assets +26.9% +22.0% +90.3% +51.2% 0.0%
Total non-current assets +18.5% -3.0% +8.8% +5.8% +9.6%
Total assets +24.4% +47.4% +40.1% +26.2% +38.2%
Liabilities
Trade payables -76.9% +26.7% +20.0% +379.6% +61.3%
Short-term borrowings & current portion of debt +19.3% +55.5% +162.1% -26.8% +66.2%
Total current liabilities +20.7% +42.7% +80.8% +12.7% +85.4%
Long-term debt -14.2% -17.4% -50.7% +9.6% -7.6%
Other non-current liabilities — — — — -100.0%
Total non-current liabilities -1.8% +17.5% -40.4% +15.3% -5.3%
Total liabilities +16.8% +37.6% +28.3% +13.8% +31.6%
Equity
Share capital 0.0% 0.0% 0.0% 0.0% 0.0%
Reserves & retained earnings +39.7% +86.9% +114.8% +194.8% —
Equity attributable to shareholders +31.2% +57.4% +54.6% +45.8% +50.1%
Non-controlling interest — — — — —
Total equity +31.2% +57.4% +54.6% +45.8% +50.1%
Total liabilities & equity +24.4% +47.4% +40.1% +26.2% +38.2%
Key figures
Total debt +15.2% +40.3% +37.8% -9.2% +19.9%
Net debt / (net cash) — -2,509.8% -91.5% +16.8% -23.2%
Shares outstanding — — — — —
Common equity +31.2% +57.4% +54.6% +45.8% +50.1%
Book value per share (Rs) +31.2% +57.4% +54.6% +45.8% +50.1%

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

PABC balance sheet — common size (Rs mn)
Rs mn FY2025 Jan – Dec 2025 FY2024 Jan – Dec 2024 FY2023 Jan – Dec 2023 FY2022 Jan – Dec 2022 FY2021 Jan – Dec 2021
Assets
Cash & short-term investments 57.1% 55.5% 30.2% 6.7% 17.3%
Trade receivables 1.8% 2.8% 2.1% 6.2% 4.6%
Inventories 17.4% 17.3% 30.4% 28.6% 22.1%
Other current assets 0.4% — — — 0.4%
Total current assets 77.6% 76.5% 64.3% 54.0% 45.1%
Property, plant & equipment 18.3% 23.2% 35.3% 45.3% 54.9%
Intangible assets 0.0% 0.0% — 0.0% 0.0%
Long-term investments 4.1% 0.3% 0.5% 0.7% —
Other non-current assets 0.0% 0.0% 0.0% 0.0% 0.0%
Total non-current assets 22.4% 23.5% 35.7% 46.0% 54.9%
Total assets 100.0% 100.0% 100.0% 100.0% 100.0%
Liabilities
Trade payables 2.3% 12.4% 14.4% 16.8% 4.4%
Short-term borrowings & current portion of debt 25.4% 26.5% 25.1% 13.4% 23.1%
Total current liabilities 37.9% 39.1% 40.4% 31.3% 35.0%
Long-term debt 2.6% 3.7% 6.6% 18.8% 21.7%
Other non-current liabilities — — — 0.0% 0.0%
Total non-current liabilities 6.4% 8.1% 10.2% 23.9% 26.2%
Total liabilities 44.3% 47.2% 50.6% 55.2% 61.2%
Equity
Share capital 9.2% 11.4% 16.8% 23.5% 29.7%
Reserves & retained earnings 46.5% 41.4% 32.7% 21.3% 9.1%
Equity attributable to shareholders 55.7% 52.8% 49.4% 44.8% 38.8%
Non-controlling interest 0.0% 0.0% 0.0% 0.0% 0.0%
Total equity 55.7% 52.8% 49.4% 44.8% 38.8%
Total liabilities & equity 100.0% 100.0% 100.0% 100.0% 100.0%
Key figures
Total debt 28.0% 30.2% 31.7% 32.2% 44.8%
Net debt / (net cash) (29.1%) (25.3%) 1.5% 25.5% 27.6%
Common equity 55.7% 52.8% 49.4% 44.8% 38.8%

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. Updated 16 Oct 2026.

All reported line items 185
PABC balance sheet — all reported line items (Rs bn)
Rs bn FY2025 Jan – Dec 2025 FY2024 Jan – Dec 2024 FY2023 Jan – Dec 2023 FY2022 Jan – Dec 2022 FY2021 Jan – Dec 2021
Cash & Cash Equivalents 2.6 3.0 2.0 0.8 0.2
Cash & Short Term Investments 22.5 17.6 6.5 1.0 2.1
Short-Term Investments - Total 20.0 14.6 4.5 0.2 1.9
Loans & Receivables - Net - Short-Term 1.1 1.0 0.6 1.0 0.6
Loans & Receivables - Total 1.1 1.0 0.6 1.0 0.6
Trade Accounts & Trade Notes Receivable - Net 0.7 0.9 0.5 1.0 0.6
Trade Accounts & Trade Notes Receivable - Gross 0.7 — — — 0.6
Provision - Trade Accounts & Trade Notes Receivable 0.0 — — — 0.0
Loans - Short-Term 0.0 — — — 0.0
Income Tax - Receivables - Short-Term 0.2 0.1 0.1 0.0 0.1
Receivables - Other - Total 0.2 0.0 0.0 0.0 0.0
Accounts & Notes Receivable - Trade - Gross - Total 0.7 — — — 0.6
Inventories - Total 6.9 5.5 6.5 4.4 2.7
Inventories - Raw Materials 6.1 1.0 0.6 0.3 2.1
Inventories - Finished Goods 1.9 — — — 0.5
Inventories - Other - Total (1.1) 4.5 5.9 4.1 0.2
Inventories - LIFO Reserve (1.2) — — — (0.0)
Prepaid Expenses - Short-Term 0.0 0.2 0.2 1.9 0.0
Investments - Total 21.6 14.7 4.6 0.3 1.9
Other Current Assets - Total 0.1 — — — 0.0
Property, Plant & Equipment - Net - Total 7.2 7.3 7.6 7.0 6.7
Property, Plant & Equipment - Gross - Total 10.0 — — — 7.7
Property, Plant & Equipment - Accumulated Depreciation & Impairment - Total 2.8 — — — 1.1
Other Current Assets 0.1 — — — 0.0
Other Assets - Total 0.1 0.0 0.0 0.0 0.0
Intangible Assets - Total - Net 0.0 0.0 — 0.0 0.0
Total Current Assets 30.6 24.2 13.8 8.3 5.5
Intangible Assets - excluding Goodwill - Net - Total 0.0 0.0 — 0.0 0.0
Investments - Long-Term 1.6 0.1 0.1 0.1 —
Investments - Available for Sale/Held to Maturity - Long-Term 1.6 0.1 0.1 0.1 —
Intangible Assets - Gross - Total 0.0 — — — 0.0
Intangible Assets - excluding Goodwill - Gross 0.0 — — — 0.0
Receivables & Loans - Long-Term 0.0 0.0 — — —
Intangible Assets - Accumulated Amortization & Impairment - Total 0.0 — — — 0.0
Intangible Assets - excluding Goodwill - Accumulated Amortization & Impairment - Total 0.0 — — — 0.0
Loans - Long-Term 0.0 0.0 — — —
Computer Software - Intangible Assets - Net 0.0 — — — —
Property, Plant & Equipment - excluding Assets Leased Out - Net - Total 7.2 — — — 6.7
Land & Buildings - Net 1.2 — — — 1.3
Land/Improvements - Net 0.1 — — — 0.1
Buildings - Net 1.1 — — — 1.2
Computer Software - Intangible Assets - Gross 0.0 — — — —
Plant, Machinery & Equipment - Net 6.0 — — — 4.4
Transportation Equipment - Net 0.3 — — — 0.0
Computer Software & Equipment - Net 0.0 — — — 0.0
Construction in Progress - Net — — — — 0.9
Right of Use Tangible Assets - Total - Net — — — — —
Right of Use Tangible Assets - Capital/Finance Lease - Net — — — — —
Property, Plant & Equipment - Other - Net 0.0 — — — 0.0
Computer Software - Intangible Assets - Accumulated Amortization & Impairment 0.0 — — — —
Property, Plant & Equipment - excluding Assets Leased Out - Gross 10.0 — — — 7.7
Land & Buildings - Gross 1.6 — — — 1.5
Land/Improvements - Gross 0.1 — — — 0.1
Buildings - Gross 1.5 — — — 1.3
Plant, Machinery & Equipment - Gross 8.3 — — — 5.3
Transportation Equipment - Gross 0.4 — — — 0.0
Computer Software & Equipment - Gross 0.0 — — — 0.0
Construction in Progress - Gross — — — — 1.0
Right of Use Tangible Assets - Total - Gross — — — — —
Total Assets 39.4 31.7 21.5 15.4 12.2
Right of Use Tangible Assets - Capital/Finance Lease - Gross — — — — —
Property, Plant & Equipment - Other - Gross 0.1 — — — 0.0
Debt - Total 11.0 9.6 6.8 5.0 5.5
Short-Term Debt & Current Portion of Long-Term Debt 10.0 8.4 5.4 2.1 2.8
Property, Plant & Equipment - excluding Assets Leased Out - Accumulated Depreciation & Impairment - Total 2.8 — — — 1.1
Land & Buildings - Accumulated Depreciation & Impairment 0.4 — — — 0.1
Land/Improvements - Accumulated Depreciation & Impairment 0.0 — — — 0.0
Buildings - Accumulated Depreciation & Impairment 0.4 — — — 0.1
Current Portion of Long-Term Debt including Capitalized Leases 0.3 0.4 0.4 0.6 0.6
Plant, Machinery & Equipment - Accumulated Depreciation & Impairment 2.3 — — — 0.8
Transportation Equipment - Accumulated Depreciation & Impairment 0.1 — — — 0.0
Capitalized Leases - Current Portion — — — — —
Computer Software & Equipment - Accumulated Depreciation & Impairment 0.0 — — — 0.0
Short-Term Debt & Notes Payable 9.7 8.0 5.0 1.5 2.3
Construction in Progress - Accumulated Depreciation & Impairment — — — — 0.0
Debt - Long-Term - Total 1.0 1.2 1.4 2.9 2.6
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 0.0 — — — 0.0
Current Portion of Long-Term Debt excluding Capitalized Leases 0.3 0.4 0.4 0.6 0.6
Capitalized Lease Obligations - Long-Term — — — — —
Long-Term Debt excluding Capitalized Leases 1.0 1.2 1.4 2.9 2.6
Other Non-Current Assets - Total 0.0 0.0 0.0 0.0 0.0
Debt - Non-Convertible - Long-Term 1.0 1.2 1.4 2.9 2.6
Dividends Payable 0.0 0.0 0.0 0.0 —
Deferred Tax & Investment Tax Credits - Long-Term 1.5 1.4 0.8 0.8 0.5
Deferred Tax - Liability - Long-Term 1.5 1.4 0.8 0.8 0.5
Payables & Accrued Expenses 3.4 3.9 3.1 2.6 0.9
Trade Account Payables - Total 0.9 3.9 3.1 2.6 0.5
Other Non-Current Assets 0.0 0.0 0.0 0.0 0.0
Accrued Expenses 2.5 — — — 0.4
Derivative Liabilities - Hedging — — — 0.0 0.1
Total Liabilities 17.5 15.0 10.9 8.5 7.4
Shareholders' Equity - Attributable to Parent Shareholders - Total 22.0 16.7 10.6 6.9 4.7
Total Non-Current Assets 8.8 7.5 7.7 7.1 6.7
Common Equity Attributable to Parent Shareholders 22.0 16.7 10.6 6.9 4.7
Common Equity - Contributed 3.6 3.6 3.6 3.6 3.6
Common Stock - Issued & Paid 3.6 3.6 3.6 3.6 3.6
Equity - Non-Contributed - Reserves & Retained Earnings 18.3 13.1 7.0 3.3 1.1
Retained Earnings - Total 18.3 13.1 7.0 3.3 1.1
Trade Accounts Payable & Accruals - Short-Term 3.4 3.9 3.1 2.6 0.9
Trade Accounts & Trade Notes Payable - Short-Term 0.9 3.9 3.1 2.6 0.5
Accrued Expenses - Short-Term 2.5 — — — 0.4
Derivative Liabilities - Hedging - Short-Term — — — 0.0 0.1
Income Taxes - Payable - Short-Term — — — 0.1 —
Dividends/Distributions Payable 0.0 0.0 0.0 0.0 —
Other Current Liabilities - Total 1.5 0.1 0.2 0.1 0.4
Common Equity - Total 22.0 16.7 10.6 6.9 4.7
Customer Advances - Short-Term 1.5 — — — 0.4
Total Shareholders' Equity - including Minority Interest & Hybrid Debt 22.0 16.7 10.6 6.9 4.7
Total Liabilities & Equity 39.4 31.7 21.5 15.4 12.2
Other Current Liabilities 0.1 0.1 0.2 0.1 0.0
Total Current Liabilities 15.0 12.4 8.7 4.8 4.3
Other Non-Current Liabilities - Total — — — 0.0 0.0
Deferred Revenue - Long-Term — — — 0.0 0.0
Total Non-Current Liabilities 2.5 2.6 2.2 3.7 3.2
Common Shares - Issued - Total mn 361.1 361.1 361.1 361.1 361.1
Common Shares - Outstanding - Total mn 361.1 361.1 361.1 361.1 361.1
Common Shares - Treasury - Total mn 0.0 0.0 0.0 0.0 0.0
Common Shares - Authorized - Issue Specific mn 400.0 400.0 400.0 400.0 400.0
Common Shares - Issued - Issue Specific mn 361.1 361.1 361.1 361.1 361.1
Common Shares - Outstanding - Issue Specific mn 361.1 361.1 361.1 361.1 361.1
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 — — — — —
Right of Use Tangible Assets - Capital/Finance Lease - Net - Supplemental — — — — —
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 — — — — —
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Gross - Supplemental — — — — —
Finance and Operating Lease Liabilities - Total - Supplemental — — — — —
Debt including Finance and Operating Lease Liabilities - Supplemental 11.0 9.6 6.8 5.0 5.5
Net Debt (11.5) (8.0) 0.3 3.9 3.4
Debt - Long-Term - Maturities - Total 1.3 — — 3.5 5.5
Debt - Long-Term - Maturities - within 1 Year 0.3 — — 0.6 2.8
Debt - Long-Term - Maturities - Year 5 1.0 — — 2.5 2.5
Debt - Long-Term - Maturities - Remaining — — — 0.4 0.1
Capital Lease Maturities - Total — — — — —
Debt - Long-Term - Maturities - 4-5 Years 1.0 — — 2.5 2.5
Capital Lease Maturities - Due within 1 Year — — — — —
Debt - Long-Term - Maturities - Year 6 & Beyond — — — 0.4 0.1
Capital Lease Maturities - Due in Year 5 — — — — —
Capital Lease Maturities - Remaining Maturities — — — — —
Capital Lease Maturities - Due in 4-5 Years — — — — —
Capital Lease Maturities - Due in Year 6 & Beyond — — — — —
Asset Accruals 36.9 28.7 19.5 14.5 11.9
Cash & Cash Equivalents - Total 2.6 3.0 2.0 0.8 0.2
Cash & Short Term Investments - Total 22.5 17.6 6.5 1.0 2.1
Debt - including Preferred Equity & Minority Interest - Total 11.0 9.6 6.8 5.0 5.5
Right of Use Tangible Assets - Total - Accumulated Depreciation - Supplemental — — — — —
Investments - Permanent 1.6 0.1 0.1 0.1 —
Net Book Capital 10.5 8.7 11.0 10.8 8.1
Right of Use Tangible Assets - Capital/Finance Lease - Accumulated Depreciation - Supplemental — — — — —
Net Operating Assets 10.5 8.7 11.0 10.8 8.1
Provisions - Total 1.5 1.4 0.8 0.8 0.5
Shareholders Equity - Common 22.0 16.7 10.6 6.9 4.7
Property, Plant & Equipment - excluding Right of Use Tangible Assets & Capital Leases - Accumulated Depreciation - Supplemental — — — — —
Tangible Total Equity 21.9 16.7 10.6 6.9 4.7
Tangible Book Value 21.9 16.7 10.6 6.9 4.7
Total Book Capital 33.0 26.3 17.5 11.8 10.2
Total Capital 33.0 26.3 17.5 11.8 10.2
Total Long Term Capital 24.5 19.3 12.8 10.6 7.9
Unearned Revenue - Total 1.5 — — 0.0 0.4
Book Value excluding Other Equity 22.0 16.7 10.6 6.9 4.7
Income Taxes - Payable - Long-Term & Short-Term — — — 0.1 —
Accruals - Short-Term 13.1 8.8 3.2 2.6 1.0
Cash & Short Term Investments - Net of Debt 11.5 8.0 (0.3) (3.9) (3.4)
Current Portion of Long-Term Debt including Capitalized Leases & Hybrid Financial Instruments 0.3 0.4 0.4 0.6 0.6
Total Fixed Assets - Net 8.8 7.5 7.7 7.1 6.7
Working Capital 15.6 11.9 5.1 3.5 1.2
Interest Bearing Liabilities - Total 11.0 9.6 6.8 5.0 5.5
Working Capital - Non-Cash (6.9) (5.8) (1.4) 2.5 (0.9)
Working Capital excluding Other Current Assets & Liabilities 17.0 11.9 5.3 3.6 1.6
Net Debt Including Preferred Equity & Minority Interest (11.5) (8.0) 0.3 3.9 3.4
Other Short-Term & Long-Term Assets - Total 0.1 0.0 0.0 0.0 0.0
Other Short-Term & Long-Term Liabilities - Total 1.5 0.1 0.2 0.1 0.4
Total Current Assets excluding Total Inventories 23.7 18.7 7.3 3.9 2.8
Tangible Book Value excluding Other Equity 21.9 16.7 10.6 6.9 4.7
Total Debt Excluding Islamic 11.0 9.6 6.8 5.0 5.5
Trade Accounts & Trade Notes Receivable - Net - Total 0.7 0.9 0.5 1.0 0.6
Provision for Doubtful Accounts & Notes Receivable - Total 0.0 — — — 0.0
Current Liabilities excluding Current Debt - Total 4.9 4.0 3.3 2.7 1.4
Cash in Hand & with Banks - Total 2.6 3.0 2.0 0.8 0.2
Current Assets excluding Cash & Short Term Investments - Total 8.1 6.6 7.3 7.3 3.4
Cash, Short Term Investments & Accounts Receivable - Total 23.2 18.5 6.9 2.0 2.7

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