Al-Ghazi Tractors Limited (PSX: AGTL)

Al-Ghazi Tractors Balance Sheet

Financials in millions PKR. 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	373.54	1,723	727.99	1,998	230.52	189.09
Cash & Short-Term Investments	373.54	1,723	727.99	1,998	230.52	189.09
Cash Growth	-93.33%	136.74%	-63.57%	766.80%	21.91%	-35.66%
Accounts Receivable	1,871	-	161.82	4.65	-	9.62
Other Receivables	4,488	4,214	4,210	3,132	1,616	1,213
Receivables	9,446	4,226	4,379	3,141	1,619	1,227
Inventory	8,042	6,169	5,347	3,019	2,088	2,876
Prepaid Expenses	-	84.94	7.61	12.27	11.53	5.39
Other Current Assets	1,296	239.91	365.3	105.95	14.59	18.09
Total Current Assets	19,158	12,443	10,827	8,276	3,964	4,315
Property, Plant & Equipment	1,789	1,608	1,331	1,108	1,065	1,064
Other Intangible Assets	622.31	0.5	0.65	1.3	2.16	3.95
Long-Term Deferred Tax Assets	169.02	129.97	101.82	85.55	111.76	87.09
Other Long-Term Assets	56.13	45.5	17.81	17.89	40.36	2.32
Total Assets	21,798	14,230	12,281	9,490	5,183	5,475
Accounts Payable	5,537	284.03	897.24	238.11	270.35	32.81
Accrued Expenses	-	3,269	1,514	1,460	586.81	516.42
Short-Term Debt	4,625	1,649	3,709	-	1,589	3,629
Current Portion of Leases	12.84	10.99	7.46	-	-	-
Current Income Taxes Payable	404.6	213.82	18.44	-	-	-
Current Unearned Revenue	450.42	131.45	111.16	3,489	123.3	-
Other Current Liabilities	2,479	2,742	2,733	281.47	280.14	263.95
Total Current Liabilities	13,509	8,300	8,991	5,468	2,849	4,442
Long-Term Leases	39.32	46.42	57.72	-	-	-
Other Long-Term Liabilities	100.76	103.15	73.61	48.91	46.08	78.39
Total Liabilities	13,649	8,449	9,149	5,517	2,895	4,572
Common Stock	289.82	289.82	289.82	289.82	289.82	289.82
Retained Earnings	7,859	5,490	2,842	3,683	1,998	613.9
Shareholders' Equity	8,149	5,780	3,132	3,973	2,288	903.72
Total Liabilities & Equity	21,798	14,230	12,281	9,490	5,183	5,475
Total Debt	4,677	1,706	3,775	-	1,589	3,629
Net Cash (Debt)	-4,303	17.39	-3,047	1,998	-1,358	-3,440
Net Cash Per Share	-74.24	0.30	-52.56	34.47	-23.43	-59.34
Filing Date Shares Outstanding	57.96	57.96	57.96	57.96	57.96	57.96
Total Common Shares Outstanding	57.96	57.96	57.96	57.96	57.96	57.96
Working Capital	5,649	4,143	1,837	2,808	1,114	-126.92
Book Value Per Share	140.61	99.72	54.03	68.55	39.47	15.59
Tangible Book Value	7,527	5,780	3,131	3,972	2,286	899.77
Tangible Book Value Per Share	129.87	99.71	54.02	68.52	39.44	15.52
Land	-	85.93	85.93	85.93	85.93	85.93
Buildings	-	734.28	706.41	686.16	615.94	612.8
Machinery	-	1,416	1,182	863.18	689.48	678.38
Construction In Progress	-	226.75	66.51	143.85	275.88	226.5

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