Gulf Pharmaceutical Industries P.S.C. (ADX: JULPHAR)

JULPHAR Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	200.4	240.8	92.3	159.3	73.7	58.8
Trading Asset Securities	20.5	20.5	19.5	19.5	19.7	22.1
Cash & Short-Term Investments	220.9	261.3	111.8	178.8	93.4	80.9
Cash Growth	12.42%	133.72%	-37.47%	91.43%	15.45%	-25.85%
Accounts Receivable	641.1	529	550.4	473.2	647.7	667.8
Other Receivables	33.4	31.9	34.8	110.9	-	-
Receivables	674.5	560.9	585.2	584.1	647.7	667.8
Inventory	671.1	661.7	672.8	653.9	294.3	293.6
Prepaid Expenses	15.8	14.8	16.2	9.5	-	-
Other Current Assets	67.1	82.6	76.7	73.3	103.2	104.9
Total Current Assets	1,649	1,581	1,463	1,500	1,139	1,147
Property, Plant & Equipment	719	709.1	752.3	749	901.3	1,015
Long-Term Investments	19.6	18.9	25.5	-	270.6	264.5
Other Intangible Assets	139.8	143.8	158.3	177.2	15	20.1
Long-Term Deferred Tax Assets	0.8	0.8	0.6	0.5	1.8	3.9
Total Assets	2,529	2,454	2,399	2,426	2,327	2,451
Accounts Payable	529	207.3	265.9	275.3	338.5	311.1
Accrued Expenses	-	105.9	114.9	154.6	-	-
Short-Term Debt	122.2	125.4	20.5	54.4	156.8	271.1
Current Portion of Long-Term Debt	90	90	37.5	-	234.1	381.7
Current Portion of Leases	36.2	38.6	39.2	31.9	-	-
Current Income Taxes Payable	9.7	7.7	5.9	5.9	-	-
Current Unearned Revenue	-	1.5	1.5	8.5	207	267.2
Other Current Liabilities	7	122.7	113.1	115.3	37	28.3
Total Current Liabilities	794.1	699.1	598.5	645.9	973.4	1,259
Long-Term Debt	742.5	765	712.5	665	220.9	250
Long-Term Leases	113.2	91.6	76	67.8	-	-
Long-Term Deferred Tax Liabilities	7.6	8	3.3	4	3.7	4
Other Long-Term Liabilities	-	-	-	-	-	0.4
Total Liabilities	1,740	1,648	1,471	1,463	1,257	1,573
Common Stock	1,155	1,155	1,155	1,155	1,155	1,159
Retained Earnings	-162.6	-161.2	-65.8	-36.4	-107.7	-317.7
Comprensive Income & Other	-218.8	-199.9	-173	-162.2	-146.5	-142.6
Total Common Equity	773.9	794.2	916.5	956.7	901.1	698.2
Minority Interest	14.4	12	11.7	7.1	168.8	179.4
Shareholders' Equity	788.3	806.2	928.2	963.8	1,070	877.6
Total Liabilities & Equity	2,529	2,454	2,399	2,426	2,327	2,451
Total Debt	1,104	1,111	885.7	819.1	611.8	902.8
Net Cash (Debt)	-883.2	-849.3	-773.9	-640.3	-518.4	-821.9
Net Cash Per Share	-0.76	-0.74	-0.67	-0.55	-0.49	-1.25
Filing Date Shares Outstanding	1,155	1,155	1,155	1,155	1,155	655.23
Total Common Shares Outstanding	1,155	1,155	1,155	1,155	1,155	655.23
Working Capital	855.3	882.2	864.2	853.7	165.2	-112.2
Book Value Per Share	0.67	0.69	0.79	0.83	0.78	1.07
Tangible Book Value	634.1	650.4	758.2	779.5	886.1	678.1
Tangible Book Value Per Share	0.55	0.56	0.66	0.67	0.77	1.03
Land	-	3.7	3.7	3.7	43.9	44.3
Buildings	-	508.1	508.1	505.6	623.9	623.9
Machinery	-	1,357	1,323	1,282	1,356	1,345
Construction In Progress	-	14.2	31.4	20.3	3.8	-
Leasehold Improvements	-	22.2	19.7	13.5	9.3	9.3

Source: S&P Capital IQ. Standard template. Financial Sources.