Amreli Steels Limited (PSX: ASTL)

Amreli Steels Balance Sheet

Financials in millions PKR. Fiscal year is July - June.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar 31, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020	Jun 30, 2019
Cash & Equivalents	235.82	271.91	356.87	378.57	509.36	147.04
Cash & Short-Term Investments	235.82	271.91	356.87	378.57	509.36	147.04
Cash Growth	-29.81%	-23.81%	-5.73%	-25.68%	246.41%	12.18%
Accounts Receivable	4,960	4,973	5,478	6,320	4,900	3,403
Other Receivables	2,556	2,545	1,769	1,732	1,766	931.21
Receivables	7,610	7,552	7,277	8,072	6,682	4,339
Inventory	10,464	9,701	13,774	7,448	9,497	7,925
Prepaid Expenses	-	17.37	21.1	12.6	9.86	25.54
Other Current Assets	21.83	14.91	34.13	22.32	646.29	24.62
Total Current Assets	18,332	17,558	21,463	15,934	17,345	12,460
Property, Plant & Equipment	21,705	22,399	21,655	20,247	17,723	16,966
Long-Term Investments	14.29	-	-	-	-	-
Other Intangible Assets	3.75	6.6	11.87	18.62	24.27	31.93
Other Long-Term Assets	192.73	188.29	188.56	167.64	150.25	153.04
Total Assets	40,248	40,172	43,348	36,366	35,243	29,611
Accounts Payable	3,123	3,990	365	407.88	413.63	241.85
Accrued Expenses	1,255	1,119	2,047	1,460	1,852	1,053
Short-Term Debt	16,589	11,698	16,630	12,710	13,818	11,504
Current Portion of Long-Term Debt	1,763	2,116	1,354	1,129	811.5	1,187
Current Portion of Leases	41.08	34.53	14.35	22.85	8.75	-
Current Unearned Revenue	496.56	506.39	816.22	512.2	967	280.78
Other Current Liabilities	5.28	309.73	296.37	246.54	144.4	208.94
Total Current Liabilities	23,272	19,773	21,523	16,489	18,015	14,475
Long-Term Debt	2,665	3,705	5,162	5,162	5,771	1,787
Long-Term Leases	117.86	121.8	72.42	84.96	63.6	-
Long-Term Unearned Revenue	342.61	381.56	170.64	0.93	7.63	-
Long-Term Deferred Tax Liabilities	46.56	1,028	641.13	213	179.8	900.14
Other Long-Term Liabilities	151.43	146.86	154.46	166.96	-	-
Total Liabilities	27,108	25,609	28,093	22,426	24,292	17,367
Common Stock	2,970	2,970	2,970	2,970	2,970	2,970
Additional Paid-In Capital	2,789	2,789	2,789	2,789	2,789	2,789
Retained Earnings	4,059	5,250	5,866	4,471	2,963	4,180
Comprensive Income & Other	3,321	3,553	3,630	3,710	2,228	2,305
Shareholders' Equity	13,139	14,562	15,255	13,941	10,951	12,244
Total Liabilities & Equity	40,248	40,172	43,348	36,366	35,243	29,611
Total Debt	21,175	17,675	23,233	19,109	20,473	14,477
Net Cash (Debt)	-20,940	-17,403	-22,876	-18,730	-19,964	-14,330
Net Cash Per Share	-70.51	-58.60	-77.02	-63.06	-67.22	-48.25
Filing Date Shares Outstanding	297.23	297.01	297.01	297.01	297.01	297.01
Total Common Shares Outstanding	297.23	297.01	297.01	297.01	297.01	297.01
Working Capital	-4,941	-2,215	-59.3	-554.94	-670.31	-2,015
Book Value Per Share	44.21	49.03	51.36	46.94	36.87	41.22
Tangible Book Value	13,136	14,556	15,243	13,922	10,926	12,212
Tangible Book Value Per Share	44.19	49.01	51.32	46.87	36.79	41.12
Land	-	2,937	2,937	2,937	1,907	1,497
Buildings	-	3,499	2,533	2,449	2,083	1,963
Machinery	-	19,741	18,978	17,341	14,471	13,953
Construction In Progress	-	1,631	1,787	1,467	2,720	2,236

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