Sea Pearl Beach Resort & Spa Limited (DSE: SEAPEARL)

DSE: SEAPEARL 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	64.73	91.43	50.41	68.74	162.86	96.72
Short-Term Investments	30.89	42.59	87.3	67.81	19.92	18.17
Cash & Short-Term Investments	95.62	134.03	137.71	136.55	182.78	114.89
Cash Growth	-40.17%	-2.67%	0.85%	-25.29%	59.09%	-19.20%
Accounts Receivable	274.22	290.14	286.42	71.76	64.44	53.03
Receivables	274.22	290.14	286.42	71.76	64.44	53.03
Inventory	102.63	112.32	119.96	51.65	41	39.25
Prepaid Expenses	-	6.71	10.95	0.57	2.6	2.65
Other Current Assets	84.7	83.66	217.62	207.75	196.6	136.49
Total Current Assets	557.18	626.85	772.66	468.28	487.41	346.31
Property, Plant & Equipment	7,633	7,678	6,753	6,007	5,544	5,260
Long-Term Investments	459.09	456.9	416.02	-	-	-
Total Assets	8,649	8,762	7,942	6,475	6,031	5,606
Accounts Payable	782.94	4.25	5.75	5.55	3.1	7.19
Accrued Expenses	84.93	35.02	51.3	27.94	41.49	33.04
Short-Term Debt	123.89	108.93	118.57	113.95	39.49	89.77
Current Portion of Long-Term Debt	989.02	989.45	991.04	991.04	985.47	671.65
Current Portion of Leases	4.5	18	10.91	15.68	5.21	5.31
Current Income Taxes Payable	-	47.6	37.5	24.54	19.03	15.23
Other Current Liabilities	3.16	790.27	545.06	21.34	5.94	6.09
Total Current Liabilities	1,988	1,994	1,760	1,200	1,100	828.28
Long-Term Debt	4,356	4,305	3,995	3,767	3,593	3,524
Long-Term Leases	24.15	13.39	3	1.38	2.15	5.04
Long-Term Deferred Tax Liabilities	186.23	217.94	152.69	85.18	52.01	33.91
Total Liabilities	6,555	6,530	5,911	5,054	4,747	4,392
Common Stock	1,208	1,208	1,208	1,208	1,208	1,208
Retained Earnings	874.78	1,002	831.12	226.25	76.99	7.02
Comprehensive Income & Other	11.17	22.87	-7.59	-12.96	-0.89	-
Shareholders' Equity	2,093	2,233	2,031	1,421	1,284	1,215
Total Liabilities & Equity	8,649	8,762	7,942	6,475	6,031	5,606
Total Debt	5,498	5,435	5,118	4,889	4,626	4,296
Net Cash (Debt)	-5,402	-5,301	-4,981	-4,753	-4,443	-4,181
Net Cash Per Share	-44.70	-43.90	-41.25	-39.36	-36.80	-34.63
Filing Date Shares Outstanding	120.75	120.75	120.75	120.75	120.75	120.75
Total Common Shares Outstanding	120.75	120.75	120.75	120.75	120.75	120.75
Working Capital	-1,431	-1,367	-987.48	-731.75	-612.31	-481.97
Book Value Per Share	17.34	18.49	16.82	11.77	10.63	10.06
Tangible Book Value	2,093	2,233	2,031	1,421	1,284	1,215
Tangible Book Value Per Share	17.34	18.49	16.82	11.77	10.63	10.06
Land	-	629.23	424.93	247.9	202.87	170.97
Buildings	-	5,934	4,992	3,939	3,718	2,392
Machinery	-	1,716	1,404	1,257	1,143	770.72
Construction In Progress	-	44.09	448.61	988.6	795.96	2,164

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