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

SEAPEARL 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	79.23	50.41	68.74	162.86	96.72	109.83
Short-Term Investments	39.17	87.3	67.81	19.92	18.17	32.37
Cash & Short-Term Investments	118.4	137.71	136.55	182.78	114.89	142.19
Cash Growth	-50.99%	0.85%	-25.29%	59.09%	-19.20%	-38.43%
Accounts Receivable	310.14	286.42	71.76	64.44	53.03	66.33
Other Receivables	-	-	-	-	-	75
Receivables	310.14	286.42	71.76	64.44	53.03	141.33
Inventory	124.24	119.96	51.65	41	39.25	44.72
Prepaid Expenses	3.03	10.95	0.57	2.6	2.65	4.59
Other Current Assets	673.85	217.62	207.75	196.6	136.49	94.85
Total Current Assets	1,230	772.66	468.28	487.41	346.31	427.68
Property, Plant & Equipment	7,263	6,753	6,007	5,544	5,260	4,786
Long-Term Investments	435.2	416.02	-	-	-	-
Total Assets	8,928	7,942	6,475	6,031	5,606	5,214
Accounts Payable	343.33	543.01	5.55	3.1	7.19	5.41
Accrued Expenses	43.57	51.3	27.94	41.49	33.04	24.01
Short-Term Debt	118.61	118.57	113.95	39.49	89.77	13.72
Current Portion of Long-Term Debt	989.98	991.04	991.04	985.47	671.65	453.5
Current Portion of Leases	4.8	10.91	15.68	5.21	5.31	-
Current Income Taxes Payable	46.69	37.5	24.54	19.03	15.23	12.4
Other Current Liabilities	491.24	7.8	21.34	5.94	6.09	42.9
Total Current Liabilities	2,038	1,760	1,200	1,100	828.28	551.94
Long-Term Debt	4,284	3,995	3,767	3,593	3,524	3,402
Long-Term Leases	0.03	3	1.38	2.15	5.04	-
Long-Term Deferred Tax Liabilities	262.5	152.69	85.18	52.01	33.91	34.43
Total Liabilities	6,585	5,911	5,054	4,747	4,392	3,988
Common Stock	1,208	1,208	1,208	1,208	1,208	1,150
Retained Earnings	1,183	831.12	226.25	76.99	7.02	75.57
Comprehensive Income & Other	-47.37	-7.59	-12.96	-0.89	-	-
Shareholders' Equity	2,343	2,031	1,421	1,284	1,215	1,226
Total Liabilities & Equity	8,928	7,942	6,475	6,031	5,606	5,214
Total Debt	5,398	5,118	4,889	4,626	4,296	3,869
Net Cash (Debt)	-5,279	-4,981	-4,753	-4,443	-4,181	-3,727
Net Cash Per Share	-43.72	-41.25	-39.36	-36.80	-34.63	-34.71
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	-808.55	-987.48	-731.75	-612.31	-481.97	-124.26
Book Value Per Share	19.40	16.82	11.77	10.63	10.06	10.15
Tangible Book Value	2,343	2,031	1,421	1,284	1,215	1,226
Tangible Book Value Per Share	19.40	16.82	11.77	10.63	10.06	10.15
Land	536.06	424.93	247.9	202.87	170.97	136.99
Buildings	5,088	4,992	3,939	3,718	2,392	2,142
Machinery	1,503	1,404	1,257	1,143	770.72	702.34
Construction In Progress	769.72	448.61	988.6	795.96	2,164	1,993

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