Index Agro Industries Limited (DSE: INDEXAGRO)

Index Agro Industries 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	Mar 31, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020	Jun 30, 2019
Cash & Equivalents	132.38	220.7	248.7	288.5	146.89	108
Cash & Short-Term Investments	132.38	220.7	248.7	288.5	146.89	108
Cash Growth	-51.17%	-11.26%	-13.80%	96.41%	36.01%	8.16%
Receivables	592.49	812.72	625.54	653.59	601.54	618.48
Inventory	2,386	2,822	2,445	1,645	891.34	883.27
Other Current Assets	536.9	747.39	602.61	777.83	321.56	267.68
Total Current Assets	3,648	4,603	3,922	3,365	1,961	1,877
Property, Plant & Equipment	1,435	1,400	796.52	808.85	842.46	895.36
Long-Term Investments	397.52	589	772.06	628.36	312.67	283
Other Long-Term Assets	732.2	613.68	438.74	228.58	128.98	125.4
Total Assets	6,213	7,206	5,929	5,031	3,245	3,181
Accounts Payable	45.14	40.52	40.68	39.68	48.6	65.49
Accrued Expenses	209.29	194.24	138.96	141.13	141.83	136.21
Short-Term Debt	1,465	2,566	2,345	1,899	834.72	1,010
Current Portion of Long-Term Debt	3.36	17.78	17.79	16.27	49.91	32.64
Current Income Taxes Payable	209.9	182.37	135.84	93.67	59.01	39.65
Other Current Liabilities	3.78	1.92	0.95	-	-	-
Total Current Liabilities	1,937	3,003	2,679	2,189	1,134	1,284
Long-Term Debt	438.84	500	217.78	35.57	38.44	90.86
Long-Term Deferred Tax Liabilities	62.06	64.57	58.44	52.66	52.2	50.49
Other Long-Term Liabilities	-0	-	-0	-	-	-0
Total Liabilities	2,438	3,567	2,955	2,278	1,225	1,425
Common Stock	472.54	472.54	472.54	472.54	390	390
Additional Paid-In Capital	417.46	417.46	417.46	417.46	-	-
Retained Earnings	2,389	2,252	2,051	1,829	1,595	1,328
Comprensive Income & Other	495.75	496.74	32.96	34.16	35.96	37.85
Shareholders' Equity	3,775	3,638	2,974	2,753	2,021	1,756
Total Liabilities & Equity	6,213	7,206	5,929	5,031	3,245	3,181
Total Debt	1,907	3,084	2,581	1,950	923.07	1,133
Net Cash (Debt)	-1,775	-2,863	-2,332	-1,662	-776.18	-1,025
Net Cash Per Share	-37.57	-60.59	-49.35	-40.26	-19.90	-26.28
Filing Date Shares Outstanding	47.25	47.25	47.25	47.25	39	39
Total Common Shares Outstanding	47.25	47.25	47.25	47.25	39	39
Working Capital	1,711	1,600	1,242	1,176	827.25	593.88
Book Value Per Share	79.89	77.00	62.93	58.27	51.81	45.03
Tangible Book Value	3,775	3,638	2,974	2,753	2,021	1,756
Tangible Book Value Per Share	79.89	77.00	62.93	58.27	51.81	45.03
Land	-	657.21	182.57	208.16	208.16	182.57
Buildings	-	527.91	484.39	459.88	449.21	448.25
Machinery	-	784.81	649.41	637.28	629.78	628.1

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