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

UPGDCL 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	635.78	703.89	1,502	1,230	1,483	417.8
Short-Term Investments	144.21	137.86	-	-	-	-
Trading Asset Securities	-	-	137.84	148.05	151.76	92.03
Accounts Receivable	17,915	12,376	17,923	24,492	5,358	2,722
Other Receivables	19,531	17,944	18,723	15,353	13,768	10,422
Inventory	2,422	5,015	3,449	4,265	4,118	1,331
Prepaid Expenses	-	-	726.67	19.44	20.47	15.92
Other Current Assets	681.13	1,063	174.44	160.95	128.84	139.09
Total Current Assets	41,329	37,239	42,636	45,669	25,028	15,140
Property, Plant & Equipment	35,062	35,765	38,552	40,542	42,645	20,937
Other Long-Term Assets	0	0	0	-	-	-
Total Assets	76,391	73,003	81,188	86,210	67,673	36,078
Accounts Payable	5,792	7,221	8,400	14,399	5,638	250.68
Accrued Expenses	240.4	166.03	111.98	83.09	239.62	43
Short-Term Debt	3,748	4,035	5,497	6,211	2,487	-
Current Portion of Long-Term Debt	1,928	1,996	1,744	2,166	2,558	782.95
Current Unearned Revenue	150.8	158.73	190.48	234.27	477.76	263.19
Current Portion of Leases	2.03	2.3	2.13	1.98	0.96	0.91
Current Income Taxes Payable	172.03	8.99	5.84	1.74	2.89	29.36
Other Current Liabilities	24,491	23,736	29,625	23,907	18,403	749.26
Total Current Liabilities	36,524	37,324	45,576	47,004	29,807	2,119
Long-Term Debt	836.51	824.83	4,220	5,983	4,751	4,082
Long-Term Leases	19.95	20.25	22.55	24.68	23.49	24.45
Other Long-Term Liabilities	2.7	15.7	15.7	0.7	0.7	0.7
Total Liabilities	37,384	38,185	49,835	53,013	34,582	6,226
Common Stock	5,797	5,797	5,797	5,797	5,797	5,270
Additional Paid-In Capital	2,046	2,046	2,046	2,046	2,046	2,046
Retained Earnings	30,571	26,438	22,951	24,786	24,666	21,933
Comprehensive Income & Other	54.59	54.76	55.44	56.12	56.79	57.46
Total Common Equity	38,469	34,335	30,850	32,686	32,566	29,307
Minority Interest	538.04	482.93	503.02	512.17	525.08	544.71
Shareholders' Equity	39,007	34,818	31,353	33,198	33,091	29,851
Total Liabilities & Equity	76,391	73,003	81,188	86,210	67,673	36,078
Total Debt	6,534	6,879	11,486	14,387	9,821	4,890
Net Cash (Debt)	-5,754	-6,037	-9,846	-13,009	-8,186	-4,380
Net Cash Per Share	-9.93	-10.41	-16.98	-22.44	-14.12	-7.56
Filing Date Shares Outstanding	579.75	580.13	579.7	579.7	579.7	579.7
Total Common Shares Outstanding	579.75	580.13	579.7	579.7	579.7	579.7
Working Capital	4,804	-85.66	-2,940	-1,335	-4,779	13,021
Book Value Per Share	66.35	59.19	53.22	56.38	56.18	50.56
Tangible Book Value	38,469	34,335	30,850	32,686	32,566	29,307
Tangible Book Value Per Share	66.35	59.19	53.22	56.38	56.18	50.56
Land	-	-	321.93	321.93	321.93	279.95
Buildings	-	-	2,712	2,709	2,697	752.78
Machinery	-	-	50,945	50,805	50,592	26,935
Construction In Progress	-	2,300	2,003	1,804	1,639	1,616

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