Index Agro Industries Limited (DSE: INDEXAGRO)

Index Agro Industries Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	143.65	166.05	220.7	248.7	288.5	146.89
Cash & Short-Term Investments	143.65	166.05	220.7	248.7	288.5	146.89
Cash Growth	-25.39%	-24.76%	-11.26%	-13.80%	96.41%	36.01%
Receivables	926.93	811.18	812.72	625.54	653.59	601.54
Inventory	2,995	2,673	2,822	2,445	1,645	891.34
Other Current Assets	930.61	780.32	747.39	602.61	777.83	321.56
Total Current Assets	4,996	4,431	4,603	3,922	3,365	1,961
Property, Plant & Equipment	1,484	1,496	1,400	796.52	808.85	842.46
Long-Term Investments	361.28	329.22	589	772.06	628.36	312.67
Other Long-Term Assets	775.33	718.84	613.68	438.74	228.58	128.98
Total Assets	7,617	6,975	7,206	5,929	5,031	3,245
Accounts Payable	41.44	41.33	40.52	40.68	39.68	48.6
Accrued Expenses	229.55	184.34	194.24	138.96	141.13	141.83
Short-Term Debt	2,809	2,284	2,566	2,345	1,899	834.72
Current Portion of Long-Term Debt	23.12	21.69	17.78	17.79	16.27	49.91
Current Income Taxes Payable	97.09	89	182.37	135.84	93.67	59.01
Other Current Liabilities	8.03	6.61	1.92	0.95	-	-
Total Current Liabilities	3,209	2,627	3,003	2,679	2,189	1,134
Long-Term Debt	417.9	405.74	500	217.78	35.57	38.44
Long-Term Deferred Tax Liabilities	61.05	61.1	64.57	58.44	52.66	52.2
Other Long-Term Liabilities	-	-	-	-0	-	-
Total Liabilities	3,688	3,094	3,567	2,955	2,278	1,225
Common Stock	472.54	472.54	472.54	472.54	472.54	390
Additional Paid-In Capital	417.46	417.46	417.46	417.46	417.46	-
Retained Earnings	2,544	2,496	2,252	2,051	1,829	1,595
Comprehensive Income & Other	495.11	495.43	496.74	32.96	34.16	35.96
Shareholders' Equity	3,929	3,881	3,638	2,974	2,753	2,021
Total Liabilities & Equity	7,617	6,975	7,206	5,929	5,031	3,245
Total Debt	3,250	2,711	3,084	2,581	1,950	923.07
Net Cash (Debt)	-3,107	-2,545	-2,863	-2,332	-1,662	-776.18
Net Cash Per Share	-65.75	-53.86	-60.59	-49.35	-40.26	-19.90
Filing Date Shares Outstanding	47.25	47.25	47.25	47.25	47.25	39
Total Common Shares Outstanding	47.25	47.25	47.25	47.25	47.25	39
Working Capital	1,788	1,804	1,600	1,242	1,176	827.25
Book Value Per Share	83.15	82.14	77.00	62.93	58.27	51.81
Tangible Book Value	3,929	3,881	3,638	2,974	2,753	2,021
Tangible Book Value Per Share	83.15	82.14	77.00	62.93	58.27	51.81
Land	-	657.21	657.21	182.57	208.16	208.16
Buildings	-	667.77	527.91	484.39	459.88	449.21
Machinery	-	806.71	788.56	649.41	637.28	629.78

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