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Financial statements

BW LPG Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 4 fiscal years, taken from the XBRL data BW LPG Ltd files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2022FY2024FY2024FY2025
Operating income271524434348
Pre-tax income240504425304
Income tax1.071130.114.2
Net income to minority interests11.22340.647.4
Net income227470354242
EPS, basic1.693.572.651.60
EPS, diluted1.683.532.641.60

Balance sheet

FY2022FY2024FY2024FY2025
Cash and equivalents288280242
Receivables315203231
Inventory18976.7124
Total current assets879678644
Lease right-of-use assets152216117
Intangible assets1.240.640.36
Total assets2,5203,3203,150
Accounts payable265169208
Total current liabilities655610421
Lease liabilities78.460.672.8
Total liabilities9341,3831,224
Total debt412942853
Paid-in capital286
Retained earnings609566605
Shareholders' equity1,4701,8051,830
Minority interests11613295.6
Total equity1,5971,5861,9371,926
Total liabilities and equity2,5203,3203,150

Cash flow statement

FY2022FY2024FY2024FY2025
Net income239493395290
Cash from operations505513749567
Capital expenditures-46.2-116-602-182
Cash from investing11368.6-541-39.4
Debt issued67.272.16111,027
Debt repaid-389-172-197-1,081
Share buybacks-26.3-23.7-0.1-2.74
Dividends paid-127-433-410-241
Cash from financing-522-645-138-534
Net change in cash95.7-63.469.9-6.19
Free cash flow459397147385
Income taxes paid0.735.3719.630.2

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $24.23 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Effective tax rate4.7%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)13.3%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)7.5%Net income / average total assets.
Return on invested capital (ROIC)13.5%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.

Growth

MetricValueHow it is calculated
Operating income growth, 1y-19.7%Operating income vs the same period a year earlier. Only from a positive base.
Operating income CAGR, 3y8.7%Compound annual growth of operating income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Net income growth, 1y-31.6%Net income vs the same period a year earlier. Only from a positive base.
Net income CAGR, 3y2.1%Compound annual growth of net income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
EPS growth, 1y-39.4%EPS vs the same period a year earlier. Only from a positive base.
EPS CAGR, 3y-1.6%Compound annual growth of eps over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow growth, 1y-24.3%Operating cash flow vs the same period a year earlier. Only from a positive base.
Operating cash flow CAGR, 3y3.9%Compound annual growth of operating cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Free cash flow growth, 1y161.7%Free cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow CAGR, 3y-5.7%Compound annual growth of free cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y1.4%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-5.1%Total assets vs the same period a year earlier. Only from a positive base.

Balance sheet health

MetricValueHow it is calculated
Current ratio1.53xCurrent assets / current liabilities.
Quick ratio1.12x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.58x(Cash + short-term investments) / current liabilities.
Debt / equity0.47xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets27.1%Total debt / total assets.
Liabilities / assets38.9%Total liabilities / total assets.
Net debt$611.1MTotal debt - cash - short-term investments. Negative means more cash than debt.
Working capital$222.9MCurrent assets - current liabilities.
Goodwill and intangibles / assets0.0%(Goodwill + intangible assets) / total assets.
Tangible book value$1.83BShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
FCF conversion158.9%Free cash flow / net income, when net income is positive.
Capex / operating cash flow32.1%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$1.60Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic$1.60Net income per basic share, as reported (split-adjusted).
Payout ratio99.4%Dividends paid / net income, when net income is positive.
Dividends / FCF62.6%Dividends paid / free cash flow, when free cash flow is positive.
Buybacks / FCF0.7%Share buybacks / free cash flow, when free cash flow is positive.

Valuation

MetricValueHow it is calculated
Market cap$3.86BShare price x shares outstanding.
Enterprise value$4.47BMarket cap + total debt - cash - short-term investments.
P/E15.9xMarket cap / net income. Only when net income is positive.
P/B2.11xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book2.11xMarket cap / tangible book value, when positive.
P/FCF10.0xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF6.80xMarket cap / cash from operations, when positive.
EV/EBIT12.8xEnterprise value / operating income, when both are positive.
EV/FCF11.6xEnterprise value / free cash flow, when both are positive.
FCF yield10.0%Free cash flow / market cap.
Earnings yield6.3%Net income / market cap (the inverse of P/E).
Dividend yield6.2%Dividends paid over the period / market cap.
Shareholder yield6.3%(Dividends paid + share buybacks) / market cap.
Was BW LPG Ltd profitable in fiscal 2025?

Yes. Net income was $242.3M, a net margin of -.

How much free cash flow did BW LPG Ltd generate in fiscal 2025?

Cash from operations of $567.4M minus capital expenditures of $182.3M left free cash flow of $385.1M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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