Fine Foods Limited (DSE: FINEFOODS)

Fine Foods Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec 31, 2023	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020	Jun 30, 2019
Cash & Equivalents	0.69	0.52	3.13	3.17	1.39	0.95
Cash & Short-Term Investments	0.69	0.52	3.13	3.17	1.39	0.95
Cash Growth	-55.63%	-83.51%	-1.14%	127.27%	46.48%	10.68%
Receivables	4.12	3.92	3.77	3.43	4.56	7.29
Inventory	86.35	80.61	74.06	74.67	71.81	64.84
Other Current Assets	0.35	0.35	0.35	0.35	1.36	1.36
Total Current Assets	91.51	85.39	81.31	81.62	79.13	74.44
Property, Plant & Equipment	66.1	66.38	66.97	67.82	68.23	69
Other Long-Term Assets	3.05	3.05	7.01	7.01	12.48	14.48
Total Assets	160.65	154.81	155.29	156.45	159.84	157.92
Accounts Payable	0.66	0.66	0.66	0.66	1.94	1.94
Accrued Expenses	2.17	1.96	1.84	1.76	1.76	1.66
Current Income Taxes Payable	1.69	1.44	1.07	2.54	2.48	1.96
Other Current Liabilities	3.51	1.73	1.6	1.81	1.44	0.15
Total Current Liabilities	8.03	5.79	5.17	6.77	7.61	5.7
Long-Term Leases	0.31	0.36	0.47	0.56	0.13	-
Long-Term Deferred Tax Liabilities	1.27	1.2	1.01	0.82	0.82	0.77
Total Liabilities	9.61	7.35	6.65	8.15	8.57	6.48
Common Stock	139.74	139.74	139.74	139.74	139.74	139.74
Retained Earnings	6.15	2.57	3.75	3.41	6.38	6.55
Comprensive Income & Other	5.15	5.15	5.15	5.15	5.15	5.15
Shareholders' Equity	151.03	147.46	148.64	148.3	151.27	151.44
Total Liabilities & Equity	160.65	154.81	155.29	156.45	159.84	157.92
Total Debt	0.31	0.36	0.47	0.56	0.13	-
Net Cash (Debt)	0.38	0.15	2.67	2.61	1.26	0.95
Net Cash Growth	-66.95%	-94.30%	2.20%	106.69%	32.61%	10.68%
Net Cash Per Share	0.03	0.01	0.19	0.19	0.09	0.07
Filing Date Shares Outstanding	13.97	13.97	13.97	13.97	13.97	13.97
Total Common Shares Outstanding	13.97	13.97	13.97	13.97	13.97	13.97
Working Capital	83.48	79.6	76.14	74.85	71.51	68.74
Book Value Per Share	10.81	10.55	10.64	10.61	10.83	10.84
Tangible Book Value	151.03	147.46	148.64	148.3	151.27	151.44
Tangible Book Value Per Share	10.81	10.55	10.64	10.61	10.83	10.84
Land	22.31	22.31	22.31	22.31	22.31	22.31
Buildings	9.4	9.4	9.4	9.4	9.4	9.4
Machinery	8.15	8.15	8.15	8.15	8.15	8.15

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