El Nasr Manufacturing Agricultural Crops S.A.E (EGX: ELNA)

ELNA Balance Sheet

Financials in millions EGP. Fiscal year is April - March.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec 31, 2023	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019
Cash & Equivalents	0.04	0.06	0.15	0.25	0.14	0.07
Cash & Short-Term Investments	0.04	0.06	0.15	0.25	0.14	0.07
Cash Growth	-92.53%	-58.75%	-41.09%	83.44%	88.93%	60.85%
Accounts Receivable	-	-	-	0.16	0.88	0.83
Other Receivables	0.28	0.28	0.26	0.27	2.66	6.59
Receivables	0.28	0.39	0.26	0.43	3.53	7.42
Inventory	0.11	0.11	0.11	0.13	0.13	0.13
Prepaid Expenses	-	-	-	0	0.01	0.01
Other Current Assets	1.08	1.08	1.15	1.08	1.29	1.4
Total Current Assets	1.51	1.64	1.66	1.89	5.1	9.03
Property, Plant & Equipment	63.72	64.21	64.84	65.49	67.16	67.81
Long-Term Investments	0.21	0.21	0.21	0.21	0.21	0.21
Other Long-Term Assets	-	-	-	-	0	1.85
Total Assets	65.44	66.07	66.71	67.59	72.47	78.9
Accounts Payable	0.03	0.03	0.02	-	3.73	0.1
Accrued Expenses	6.53	6.07	6.13	5.44	4.61	4.65
Short-Term Debt	0.26	0.67	0	0	0	0.43
Current Income Taxes Payable	1.36	1.31	1.32	1.33	1.18	1.12
Other Current Liabilities	21.25	20.28	17.42	13.62	11.52	12.61
Total Current Liabilities	29.43	28.37	24.88	20.39	21.03	18.91
Long-Term Deferred Tax Liabilities	5.67	5.67	5.67	5.67	5.75	5.73
Other Long-Term Liabilities	1.39	1.39	1.39	1.39	1.39	1.39
Total Liabilities	36.5	35.43	31.95	27.46	28.17	26.04
Common Stock	78.65	78.65	78.65	78.65	78.65	78.65
Retained Earnings	-49.71	-48.02	-43.89	-38.52	-34.35	-25.79
Comprehensive Income & Other	-	-0	0	0	-	-
Shareholders' Equity	28.94	30.64	34.76	40.14	44.3	52.86
Total Liabilities & Equity	65.44	66.07	66.71	67.59	72.47	78.9
Total Debt	0.26	0.67	0	0	0	0.43
Net Cash (Debt)	-0.22	-0.61	0.15	0.25	0.14	-0.36
Net Cash Growth	-	-	-41.13%	83.56%	-	-
Net Cash Per Share	-0.03	-0.08	0.02	0.03	0.02	-0.05
Filing Date Shares Outstanding	7.87	7.87	7.87	7.87	7.87	7.87
Total Common Shares Outstanding	7.87	7.87	7.87	7.87	7.87	7.87
Working Capital	-27.93	-26.72	-23.22	-18.5	-15.94	-9.88
Book Value Per Share	3.68	3.90	4.42	5.10	5.63	6.72
Tangible Book Value	28.94	30.64	34.76	40.14	44.3	52.86
Tangible Book Value Per Share	3.68	3.90	4.42	5.10	5.63	6.72
Land	29.37	29.37	29.37	29.37	29.37	29.37
Buildings	17.53	17.53	17.53	17.53	18.95	18.95
Machinery	23.91	23.91	23.75	23.8	23.85	23.84
Construction In Progress	-	-	0.03	0.03	0.03	0.03

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