United Power Generation & Distribution Company Ltd. (DSE: UPGDCL)

UPGDCL 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	812.02	1,502	1,230	1,483	417.8	3,312
Trading Asset Securities	142.03	137.84	148.05	151.76	92.03	114.19
Accounts Receivable	19,666	17,923	24,492	5,358	2,722	2,764
Other Receivables	16,893	18,723	15,353	13,768	10,422	14,066
Inventory	4,138	3,449	4,265	4,118	1,331	1,096
Prepaid Expenses	15.25	726.67	19.44	20.47	15.92	135.98
Other Current Assets	1,762	174.44	160.95	128.84	139.09	102.28
Total Current Assets	43,430	42,636	45,669	25,028	15,140	21,591
Property, Plant & Equipment	37,071	38,552	40,542	42,645	20,937	20,242
Other Long-Term Assets	-0	0	-	-	-	199.34
Total Assets	80,501	81,188	86,210	67,673	36,078	42,032
Accounts Payable	6,753	8,400	14,399	5,638	250.68	242.64
Accrued Expenses	159.98	111.98	83.09	239.62	43	75.29
Short-Term Debt	35,460	5,497	6,211	2,487	-	3,234
Current Portion of Long-Term Debt	2,087	1,744	2,166	2,558	782.95	1,071
Current Unearned Revenue	166.67	190.48	234.27	477.76	263.19	-
Current Portion of Leases	2.34	2.13	1.98	0.96	0.91	-
Current Income Taxes Payable	13.82	5.84	1.74	2.89	29.36	184.15
Other Current Liabilities	278.3	29,625	23,907	18,403	749.26	74.47
Total Current Liabilities	44,921	45,576	47,004	29,807	2,119	4,882
Long-Term Debt	1,182	4,220	5,983	4,751	4,082	7,062
Long-Term Leases	20.75	22.55	24.68	23.49	24.45	-
Other Long-Term Liabilities	15.7	15.7	0.7	0.7	0.7	0.7
Total Liabilities	46,140	49,835	53,013	34,582	6,226	11,944
Common Stock	5,797	5,797	5,797	5,797	5,270	4,791
Additional Paid-In Capital	2,046	2,046	2,046	2,046	2,046	2,046
Retained Earnings	25,983	22,951	24,786	24,666	21,933	22,705
Comprensive Income & Other	55.49	55.44	56.12	56.79	57.46	58.13
Total Common Equity	33,881	30,850	32,686	32,566	29,307	29,600
Minority Interest	479.74	503.02	512.17	525.08	544.71	488.16
Shareholders' Equity	34,361	31,353	33,198	33,091	29,851	30,088
Total Liabilities & Equity	80,501	81,188	86,210	67,673	36,078	42,032
Total Debt	38,753	11,486	14,387	9,821	4,890	11,367
Net Cash (Debt)	-37,799	-9,846	-13,009	-8,186	-4,380	-7,941
Net Cash Per Share	-65.20	-16.98	-22.44	-14.12	-7.56	-13.70
Filing Date Shares Outstanding	579.7	579.7	579.7	579.7	579.7	579.7
Total Common Shares Outstanding	579.7	579.7	579.7	579.7	579.7	579.7
Working Capital	-1,491	-2,940	-1,335	-4,779	13,021	16,709
Book Value Per Share	58.45	53.22	56.38	56.18	50.56	51.06
Tangible Book Value	33,881	30,850	32,686	32,566	29,307	29,600
Tangible Book Value Per Share	58.45	53.22	56.38	56.18	50.56	51.06
Land	321.93	321.93	321.93	321.93	279.95	279.95
Buildings	2,713	2,712	2,709	2,697	752.78	751.03
Machinery	51,036	50,945	50,805	50,592	26,935	26,785
Construction In Progress	2,218	2,003	1,804	1,639	1,616	-

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