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

ADX: 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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	169.5	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	190	261.3	111.8	178.8	93.4	80.9
Cash Growth	-9.95%	133.72%	-37.47%	91.43%	15.45%	-25.85%
Accounts Receivable	631.6	529	550.4	473.2	647.7	667.8
Other Receivables	32.9	31.9	34.8	110.9	-	-
Receivables	664.5	560.9	585.2	584.1	647.7	667.8
Inventory	601.9	661.7	672.8	653.9	294.3	293.6
Prepaid Expenses	18.8	14.8	16.2	9.5	-	-
Other Current Assets	44.1	82.6	76.7	73.3	103.2	104.9
Total Current Assets	1,519	1,581	1,463	1,500	1,139	1,147
Property, Plant & Equipment	710.6	709.1	752.3	749	901.3	1,015
Long-Term Investments	10.3	18.9	25.5	-	270.6	264.5
Other Intangible Assets	136.3	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	2,377	2,454	2,399	2,426	2,327	2,451
Accounts Payable	438.6	207.3	265.9	275.3	338.5	311.1
Accrued Expenses	-	105.9	114.9	154.6	-	-
Short-Term Debt	88.7	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	44.1	38.6	39.2	31.9	-	-
Current Income Taxes Payable	8.4	7.7	5.9	5.9	-	-
Current Unearned Revenue	-	1.5	1.5	8.5	207	267.2
Other Current Liabilities	3.5	122.7	113.1	115.3	37	28.3
Total Current Liabilities	673.3	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	109.3	91.6	76	67.8	-	-
Long-Term Deferred Tax Liabilities	7.4	8	3.3	4	3.7	4
Other Long-Term Liabilities	-	-	-	-	-	0.4
Total Liabilities	1,617	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	-168.5	-161.2	-65.8	-36.4	-107.7	-317.7
Comprehensive Income & Other	-236.7	-199.9	-173	-162.2	-146.5	-142.6
Total Common Equity	750.1	794.2	916.5	956.7	901.1	698.2
Minority Interest	9.8	12	11.7	7.1	168.8	179.4
Shareholders' Equity	759.9	806.2	928.2	963.8	1,070	877.6
Total Liabilities & Equity	2,377	2,454	2,399	2,426	2,327	2,451
Total Debt	1,075	1,111	885.7	819.1	611.8	902.8
Net Cash (Debt)	-884.6	-849.3	-773.9	-640.3	-518.4	-821.9
Net Cash Per Share	-0.77	-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	846	882.2	864.2	853.7	165.2	-112.2
Book Value Per Share	0.65	0.69	0.79	0.83	0.78	1.07
Tangible Book Value	613.8	650.4	758.2	779.5	886.1	678.1
Tangible Book Value Per Share	0.53	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.