Kelsian Group Limited (ASX: KLS)

Kelsian Group Balance Sheet

Financials in millions AUD. Fiscal year is July - June.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	134.47	134.47	157.94	141.09	103.5	119.9
Trading Asset Securities	-	-	4.04	2.4	-	-
Cash & Short-Term Investments	134.47	134.47	161.98	143.49	103.5	119.9
Cash Growth	-16.98%	-16.98%	12.88%	38.65%	-13.68%	907.25%
Accounts Receivable	175.19	175.19	142.35	94.06	71.78	71.49
Other Receivables	29.64	29.64	27.49	24.54	20.62	19.49
Receivables	204.83	204.83	169.84	118.6	92.4	90.98
Inventory	31.95	31.95	27.34	19.34	14.31	13.88
Prepaid Expenses	25.15	25.15	15.74	12.18	12.2	10.82
Other Current Assets	5.49	5.49	6.87	17.16	5.06	1.75
Total Current Assets	401.88	401.88	381.77	310.77	227.47	237.34
Property, Plant & Equipment	1,013	1,013	792.06	510.72	579.49	511.18
Long-Term Investments	-	-	2.52	4.66	-	-
Goodwill	713.49	713.49	706.35	491.27	467.39	469.62
Other Intangible Assets	259.9	259.9	282.96	93.55	95.62	128.07
Other Long-Term Assets	11.54	11.54	12.41	12.62	-	-
Total Assets	2,400	2,400	2,178	1,424	1,370	1,346
Accounts Payable	54.95	54.95	50.84	36.76	34.74	32.94
Accrued Expenses	186.59	186.59	165.99	143.56	129.47	111.75
Current Portion of Long-Term Debt	11.86	11.86	-	19.41	20.76	1.17
Current Portion of Leases	44.49	44.49	15.2	11.58	27.19	29.97
Current Income Taxes Payable	1.08	1.08	-	3.06	13.17	18.55
Current Unearned Revenue	24.38	24.38	25.15	21.76	13.94	15.86
Other Current Liabilities	81.66	81.66	97.68	79.81	66.81	113.15
Total Current Liabilities	405	405	354.86	315.94	306.07	323.38
Long-Term Debt	829.32	829.32	677.76	345	287.14	306.93
Long-Term Leases	134.64	134.64	113.43	83.13	133.12	74.41
Long-Term Unearned Revenue	0.06	0.06	0.1	0.22	0.43	0.46
Long-Term Deferred Tax Liabilities	93.93	93.93	100.56	21.31	13.54	10.2
Other Long-Term Liabilities	1.47	1.47	-	9.53	11.96	22.95
Total Liabilities	1,472	1,472	1,254	783.57	761.86	745.92
Common Stock	853.18	853.18	849.94	572.38	572.38	572.38
Retained Earnings	57.26	57.26	46.4	62.55	44.59	31.91
Comprehensive Income & Other	16.93	16.93	27.26	5.08	-8.86	-3.99
Total Common Equity	927.37	927.37	923.6	640.01	608.1	600.29
Minority Interest	0	0	0	0	0	-
Shareholders' Equity	927.37	927.37	923.61	640.01	608.11	600.29
Total Liabilities & Equity	2,400	2,400	2,178	1,424	1,370	1,346
Total Debt	1,020	1,020	806.38	459.12	468.21	412.48
Net Cash (Debt)	-885.83	-885.83	-644.4	-315.62	-364.71	-292.57
Net Cash Per Share	-3.27	-3.27	-2.78	-1.44	-1.67	-1.77
Filing Date Shares Outstanding	269.78	269.78	269.22	218.4	218.4	218.4
Total Common Shares Outstanding	269.78	269.78	269.22	218.4	218.4	218.4
Working Capital	-3.12	-3.12	26.91	-5.17	-78.61	-86.05
Book Value Per Share	3.44	3.44	3.43	2.93	2.78	2.75
Tangible Book Value	-46.01	-46.01	-65.71	55.19	45.1	2.6
Tangible Book Value Per Share	-0.17	-0.17	-0.24	0.25	0.21	0.01
Land	136.35	136.35	115.8	88.97	83.72	81.05
Machinery	873.78	873.78	691.49	446.09	383.26	340.13
Construction In Progress	71.2	71.2	35.84	13.78	16.94	16.59
Leasehold Improvements	14.37	14.37	10.46	5.22	7.29	4.92

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