PhosAgro (MOEX:PHOR)

PhosAgro Balance Sheet

Financials in millions RUB. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	22,464	10,398	29,163	13,356	21,710	8,460
Cash & Short-Term Investments	22,464	10,398	29,163	13,356	21,710	8,460
Cash Growth	-67.81%	-64.34%	118.35%	-38.48%	156.62%	-0.32%
Accounts Receivable	74,203	86,359	50,929	61,515	32,674	10,863
Other Receivables	12,092	13,186	14,702	14,205	16,414	11,900
Receivables	86,295	101,643	65,781	75,872	49,277	22,936
Inventory	57,634	56,105	48,468	39,349	41,177	30,580
Other Current Assets	14,665	15,862	21,245	12,737	15,018	5,654
Total Current Assets	181,058	184,008	164,657	141,314	127,182	67,630
Property, Plant & Equipment	390,133	363,996	315,903	278,799	244,399	227,366
Long-Term Investments	870	1,887	1,672	604	2,359	1,148
Other Intangible Assets	3,035	2,991	2,773	2,099	1,756	1,621
Long-Term Deferred Tax Assets	12,928	14,081	9,751	7,903	9,499	7,462
Other Long-Term Assets	25,655	25,399	28,018	24,787	20,072	14,532
Total Assets	613,679	592,470	522,848	455,613	405,447	320,018
Accounts Payable	16,880	20,229	14,469	11,406	10,967	7,453
Accrued Expenses	11,828	9,498	14,648	10,493	11,700	7,914
Current Portion of Long-Term Debt	133,817	161,661	86,429	80,974	12,710	55,316
Current Portion of Leases	1,283	1,075	1,413	1,276	2,178	1,927
Current Income Taxes Payable	218	3,128	208	203	3,334	1,000
Current Unearned Revenue	4,369	10,705	11,055	17,258	16,379	12,406
Other Current Liabilities	56,355	30,374	63,761	5,969	9,107	5,771
Total Current Liabilities	224,750	236,670	191,983	127,579	66,375	91,787
Long-Term Debt	138,077	169,962	161,710	109,784	157,081	103,824
Long-Term Leases	3,809	3,056	2,818	1,660	3,459	4,268
Pension & Post-Retirement Benefits	1,061	1,029	1,129	1,050	952	945
Long-Term Deferred Tax Liabilities	26,676	17,031	13,603	17,820	12,937	11,578
Total Liabilities	394,373	427,748	371,243	257,893	240,804	212,402
Common Stock	372	372	372	372	372	372
Additional Paid-In Capital	7,494	7,494	7,494	7,494	7,494	7,494
Retained Earnings	212,153	157,590	144,658	190,664	148,193	90,757
Comprehensive Income & Other	-871	-871	-1,003	-968	8,478	8,864
Total Common Equity	219,148	164,585	151,521	197,562	164,537	107,487
Minority Interest	158	137	84	158	106	129
Shareholders' Equity	219,306	164,722	151,605	197,720	164,643	107,616
Total Liabilities & Equity	613,679	592,470	522,848	455,613	405,447	320,018
Total Debt	276,986	335,754	252,370	193,694	175,428	165,335
Net Cash (Debt)	-254,522	-325,356	-223,207	-180,338	-153,718	-156,875
Net Cash Per Share	-1965.42	-2512.40	-1723.61	-1392.57	-1187.01	-1211.39
Filing Date Shares Outstanding	129.5	129.5	129.5	129.5	129.5	129.5
Total Common Shares Outstanding	129.5	129.5	129.5	129.5	129.5	129.5
Working Capital	-43,692	-52,662	-27,326	13,735	60,807	-24,157
Book Value Per Share	1692.26	1270.93	1170.05	1525.58	1270.56	830.02
Tangible Book Value	216,113	161,594	148,748	195,463	162,781	105,866
Tangible Book Value Per Share	1668.83	1247.83	1148.63	1509.37	1257.00	817.50
Land	-	168,443	146,691	137,820	116,400	104,605
Machinery	-	321,802	286,032	258,250	224,537	205,861
Construction In Progress	-	83,899	65,591	44,001	43,494	38,600

Source: S&P Global Market Intelligence. Standard template. Financial Sources.