Attock Cement Pakistan Limited (PSX: ACPL)

Attock Cement Pakistan Balance Sheet

Financials in millions PKR. 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	979.96	954.82	1,015	1,590	2,767	1,501
Short-Term Investments	612.35	12.24	10.52	10.57	14.13	7.82
Trading Asset Securities	-	-	1,805	-	1,915	-
Cash & Short-Term Investments	1,592	967.06	2,830	1,601	4,696	1,509
Cash Growth	-43.74%	-65.83%	76.82%	-65.92%	211.23%	209.99%
Accounts Receivable	1,067	1,666	1,389	1,030	1,711	548.07
Other Receivables	426.13	633.73	113.4	154.22	59.13	93.6
Receivables	1,638	2,373	2,093	1,282	1,858	699.99
Inventory	5,967	6,553	3,815	8,493	4,785	4,786
Prepaid Expenses	-	53.46	19.69	19.64	18.62	35.62
Other Current Assets	1,492	5,418	3,630	3,267	3,110	3,030
Total Current Assets	10,689	15,364	12,389	14,663	14,468	10,060
Property, Plant & Equipment	37,478	37,405	31,068	32,340	23,717	21,848
Long-Term Investments	70.57	70.57	57.35	47.55	40.74	35.09
Other Long-Term Assets	281.25	281.25	99.94	99.94	99.94	99.94
Total Assets	48,571	53,174	43,667	47,216	38,393	32,082
Accounts Payable	313	1,201	621.42	572.03	1,103	438.83
Accrued Expenses	6,918	5,568	5,415	5,479	5,149	3,370
Short-Term Debt	5,450	8,468	2,452	3,899	4,119	4,869
Current Portion of Long-Term Debt	-	1,081	1,256	748.88	275	33.75
Current Portion of Leases	23.63	23.63	22.08	22.15	25.45	14.12
Current Unearned Revenue	-	264.29	330.97	248.3	96.15	-
Other Current Liabilities	2,931	3,609	4,128	927.34	734.65	611.48
Total Current Liabilities	15,636	20,217	14,226	11,896	11,502	9,337
Long-Term Debt	5,762	5,762	6,436	7,212	2,435	236.25
Long-Term Leases	9.67	9.67	16.88	38.56	38.28	46.46
Long-Term Unearned Revenue	836.25	836.25	1,198	997.24	335.26	-
Long-Term Deferred Tax Liabilities	4,701	4,785	2,761	1,850	1,234	1,081
Total Liabilities	26,992	31,657	24,699	22,269	15,853	11,060
Common Stock	1,374	1,374	1,374	1,374	1,374	1,374
Retained Earnings	20,204	20,142	17,594	17,754	17,465	16,054
Comprehensive Income & Other	-	-	-	2,107	704.14	936.3
Total Common Equity	21,579	21,517	18,969	21,236	19,543	18,365
Minority Interest	-	-	-	3,711	2,997	2,656
Shareholders' Equity	21,579	21,517	18,969	24,947	22,540	21,021
Total Liabilities & Equity	48,571	53,174	43,667	47,216	38,393	32,082
Total Debt	11,245	15,345	10,183	11,920	6,893	5,200
Net Cash (Debt)	-9,653	-14,378	-7,353	-10,320	-2,197	-3,691
Net Cash Per Share	-70.22	-104.62	-53.50	-75.09	-15.98	-26.86
Filing Date Shares Outstanding	137.58	137.43	137.43	137.43	137.43	137.43
Total Common Shares Outstanding	137.58	137.43	137.43	137.43	137.43	137.43
Working Capital	-4,947	-4,852	-1,838	2,767	2,965	722.85
Book Value Per Share	156.85	156.57	138.03	154.52	142.21	133.63
Tangible Book Value	21,579	21,517	18,969	21,236	19,543	18,365
Tangible Book Value Per Share	156.85	156.57	138.03	154.52	142.21	133.63
Land	-	38.07	38.07	38.07	38.07	34.17
Buildings	-	6,948	3,272	4,969	3,802	3,832
Machinery	-	36,821	23,337	27,351	25,314	25,259
Construction In Progress	-	4,206	14,448	9,724	3,029	60.89

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