PhosAgro (MOEX: PHOR)

PhosAgro Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	69,796	29,163	13,356	21,710	8,460	8,236
Short-Term Investments	-	-	-	-	-	251
Cash & Short-Term Investments	69,796	29,163	13,356	21,710	8,460	8,487
Cash Growth	91.62%	118.35%	-38.48%	156.62%	-0.32%	-11.90%
Accounts Receivable	56,783	50,929	61,515	32,674	10,863	14,117
Other Receivables	19,489	17,210	14,205	16,414	11,900	11,980
Receivables	78,365	68,289	75,872	49,277	22,936	26,097
Inventory	46,750	48,468	39,349	41,177	30,580	29,405
Other Current Assets	16,559	21,333	12,737	15,018	5,654	4,964
Total Current Assets	211,470	167,253	141,314	127,182	67,630	68,953
Property, Plant & Equipment	345,717	315,903	278,799	244,399	227,366	206,350
Long-Term Investments	1,786	1,672	604	2,359	1,148	1,121
Other Intangible Assets	2,505	2,773	2,099	1,756	1,621	1,567
Long-Term Deferred Tax Assets	9,460	9,751	7,903	9,499	7,462	8,214
Other Long-Term Assets	26,816	28,215	24,787	20,072	14,532	16,055
Total Assets	597,833	525,641	455,613	405,447	320,018	302,621
Accounts Payable	16,658	14,469	11,406	10,967	7,453	7,393
Accrued Expenses	11,721	15,493	10,493	11,700	7,914	5,593
Current Portion of Long-Term Debt	154,068	86,429	80,974	12,710	55,316	36,839
Current Portion of Leases	981	1,413	1,276	2,178	1,927	1,543
Current Income Taxes Payable	754	208	203	3,334	1,000	207
Current Unearned Revenue	6,850	13,003	17,258	16,379	12,406	7,160
Other Current Liabilities	42,968	63,761	5,969	9,107	5,771	5,677
Total Current Liabilities	234,000	194,776	127,579	66,375	91,787	64,412
Long-Term Debt	184,897	161,710	109,784	157,081	103,824	96,736
Long-Term Leases	2,536	2,818	1,660	3,459	4,268	4,701
Long-Term Deferred Tax Liabilities	13,988	13,603	17,820	12,937	11,578	10,278
Total Liabilities	436,579	374,036	257,893	240,804	212,402	176,984
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	154,275	144,658	190,664	148,193	90,757	111,054
Comprehensive Income & Other	-1,003	-1,003	-968	8,478	8,864	6,547
Total Common Equity	161,138	151,521	197,562	164,537	107,487	125,467
Minority Interest	116	84	158	106	129	170
Shareholders' Equity	161,254	151,605	197,720	164,643	107,616	125,637
Total Liabilities & Equity	597,833	525,641	455,613	405,447	320,018	302,621
Total Debt	342,482	252,370	193,694	175,428	165,335	139,819
Net Cash (Debt)	-272,686	-223,207	-180,338	-153,718	-156,875	-131,332
Net Cash Per Share	-2105.68	-1723.61	-1392.57	-1187.01	-1211.39	-1014.15
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	-22,530	-27,523	13,735	60,807	-24,157	4,541
Book Value Per Share	1244.31	1170.05	1525.58	1270.56	830.02	968.86
Tangible Book Value	158,633	148,748	195,463	162,781	105,866	123,900
Tangible Book Value Per Share	1224.97	1148.63	1509.37	1257.00	817.50	956.76
Land	-	146,691	137,820	116,400	104,605	94,482
Machinery	-	286,032	258,250	224,537	205,861	180,578
Construction In Progress	-	65,591	44,001	43,494	38,600	36,995

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