Amreli Steels Limited (PSX: ASTL)

Amreli Steels 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	734.6	195.44	271.91	356.87	378.57	509.36
Short-Term Investments	14.29	14.29	14.29	-	-	-
Cash & Short-Term Investments	748.89	209.73	286.2	356.87	378.57	509.36
Cash Growth	137.04%	-26.72%	-19.80%	-5.73%	-25.68%	246.41%
Accounts Receivable	1,913	2,350	4,973	5,478	6,320	4,900
Other Receivables	3,714	3,917	2,802	1,769	1,732	1,766
Receivables	5,701	6,303	7,809	7,277	8,072	6,682
Inventory	8,461	9,615	9,701	13,774	7,448	9,497
Prepaid Expenses	-	13.56	17.37	21.1	12.6	9.86
Other Current Assets	454.84	463.39	14.91	34.13	22.32	646.29
Total Current Assets	15,365	16,606	17,829	21,463	15,934	17,345
Property, Plant & Equipment	29,712	30,056	22,399	21,655	20,247	17,723
Other Intangible Assets	2.63	3.19	6.6	11.87	18.62	24.27
Other Long-Term Assets	226.52	162.13	174	188.56	167.64	150.25
Total Assets	45,307	46,840	40,428	43,348	36,366	35,243
Accounts Payable	1,355	1,326	3,990	365	407.88	413.63
Accrued Expenses	2,218	2,458	1,375	2,047	1,460	1,852
Short-Term Debt	18,109	17,862	11,698	16,630	12,710	13,818
Current Portion of Long-Term Debt	4,106	4,002	2,116	1,354	1,129	811.5
Current Portion of Leases	34.31	34.31	34.53	14.35	22.85	8.75
Current Unearned Revenue	772.87	806.47	506.39	816.22	512.2	967
Other Current Liabilities	287.45	436.27	515.99	296.37	246.54	144.4
Total Current Liabilities	26,882	26,925	20,236	21,523	16,489	18,015
Long-Term Debt	124.92	124.92	3,711	5,162	5,162	5,771
Long-Term Leases	104.99	105.82	121.8	72.42	84.96	63.6
Long-Term Unearned Revenue	-	-	381.56	170.64	0.93	7.63
Long-Term Deferred Tax Liabilities	4,561	4,946	1,149	641.13	213	179.8
Other Long-Term Liabilities	-	0	-	154.46	166.96	-
Total Liabilities	32,072	32,614	26,052	28,093	22,426	24,292
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	-1,682	-751.02	5,095	5,866	4,471	2,963
Comprehensive Income & Other	9,158	9,218	3,522	3,630	3,710	2,228
Shareholders' Equity	13,234	14,226	14,376	15,255	13,941	10,951
Total Liabilities & Equity	45,307	46,840	40,428	43,348	36,366	35,243
Total Debt	22,479	22,129	17,681	23,233	19,109	20,473
Net Cash (Debt)	-21,731	-21,920	-17,395	-22,876	-18,730	-19,964
Net Cash Per Share	-73.22	-73.80	-58.63	-77.02	-63.06	-67.22
Filing Date Shares Outstanding	296.92	297.01	297.01	297.01	297.01	297.01
Total Common Shares Outstanding	296.92	297.01	297.01	297.01	297.01	297.01
Working Capital	-11,517	-10,319	-2,407	-59.3	-554.94	-670.31
Book Value Per Share	44.57	47.90	48.40	51.36	46.94	36.87
Tangible Book Value	13,232	14,223	14,370	15,243	13,922	10,926
Tangible Book Value Per Share	44.56	47.89	48.38	51.32	46.87	36.79
Land	-	3,400	2,937	2,937	2,937	1,907
Buildings	-	4,239	3,499	2,533	2,449	2,083
Machinery	-	27,120	19,741	18,978	17,341	14,471
Construction In Progress	-	1,758	1,631	1,787	1,467	2,720

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