Linde Bangladesh Limited (DSE: LINDEBD)

Linde Bangladesh Balance Sheet

Financials in millions BDT. Fiscal year is January - December.

Fiscal Year	TTM	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018
Period Ending	Sep 30, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
Cash & Equivalents	2,626	2,520	2,999	1,145	1,005	1,604
Short-Term Investments	-	-	-	1,511	1,245	10.75
Cash & Short-Term Investments	2,626	2,520	2,999	2,656	2,249	1,615
Cash Growth	0.67%	-15.95%	12.90%	18.09%	39.28%	41.31%
Accounts Receivable	945.25	996.55	780.58	690.58	656.95	582.08
Other Receivables	51.06	49.61	40.37	41.29	57.14	36.89
Receivables	996.31	1,046	820.95	731.87	714.09	618.97
Inventory	1,201	1,125	912.47	873.44	831.8	842.9
Other Current Assets	583.59	315.1	205.64	200.32	123.87	224.42
Total Current Assets	5,407	5,007	4,938	4,462	3,919	3,301
Property, Plant & Equipment	3,169	3,298	3,380	3,437	3,618	3,445
Other Intangible Assets	-	0.03	0.18	0.49	5.3	11.76
Other Long-Term Assets	95.1	105.32	88.51	104.81	109.75	90.76
Total Assets	8,671	8,410	8,406	8,004	7,652	6,849
Accounts Payable	506.21	335.81	310.37	253.53	187.8	81.55
Accrued Expenses	109.41	338.39	340.14	220.56	216.24	146.02
Current Portion of Leases	5.59	4.77	10.19	4.59	5.2	-
Current Income Taxes Payable	-	42.57	100.96	101.14	166.73	86.27
Other Current Liabilities	1,431	867.84	831.04	1,186	1,172	1,332
Total Current Liabilities	2,052	1,589	1,593	1,766	1,748	1,646
Long-Term Leases	11.01	15.77	21.45	7.26	4.94	-
Long-Term Deferred Tax Liabilities	340.44	354.95	356.47	405.53	374.93	327.33
Other Long-Term Liabilities	244.59	236.97	248.95	261.55	248.84	248.23
Total Liabilities	2,777	2,363	2,387	2,591	2,543	2,377
Common Stock	152.18	152.18	152.18	152.18	152.18	152.18
Retained Earnings	5,808	5,961	5,915	5,298	4,985	4,323
Comprensive Income & Other	-65.34	-65.34	-47.7	-36.48	-28.91	-2.28
Total Common Equity	5,895	6,048	6,019	5,413	5,108	4,472
Minority Interest	-	-0	-0	-0	-0	0
Shareholders' Equity	5,895	6,048	6,019	5,413	5,108	4,472
Total Liabilities & Equity	8,671	8,410	8,406	8,004	7,652	6,849
Total Debt	16.6	20.54	31.64	11.85	10.14	-
Net Cash (Debt)	2,610	2,500	2,967	2,644	2,239	1,615
Net Cash Growth	0.92%	-15.75%	12.21%	18.10%	38.65%	41.31%
Net Cash Per Share	171.48	164.28	194.98	173.77	147.14	106.12
Filing Date Shares Outstanding	15.22	15.22	15.22	15.22	15.22	15.22
Total Common Shares Outstanding	15.22	15.22	15.22	15.22	15.22	15.22
Working Capital	3,355	3,417	3,345	2,696	2,171	1,655
Book Value Per Share	387.33	397.39	395.52	355.71	335.67	293.88
Tangible Book Value	5,895	6,048	6,019	5,413	5,103	4,461
Tangible Book Value Per Share	387.33	397.39	395.50	355.68	335.32	293.11
Land	-	75.08	75.08	75.08	75.08	75.08
Buildings	-	871.44	864.14	863.58	843.36	824.03
Machinery	-	5,438	5,286	5,119	4,879	4,378
Construction In Progress	-	102.41	68.36	74.8	311.75	410

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