Berger Paints Pakistan Limited (PSX: BERG)

Berger Paints 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	101.93	66.96	47.82	224.29	46.16	41.55
Cash & Short-Term Investments	192.93	66.96	47.82	224.29	46.16	41.55
Cash Growth	-31.41%	40.01%	-78.68%	385.91%	11.09%	-47.57%
Accounts Receivable	2,605	2,603	1,918	1,701	1,277	1,134
Other Receivables	253.91	254.92	233.02	323.94	292.83	357.53
Receivables	3,018	2,860	2,173	2,042	1,584	1,515
Inventory	1,712	1,428	1,468	1,651	1,256	1,113
Prepaid Expenses	-	13.32	13.33	15.48	13.96	11.92
Other Current Assets	37.99	407.83	506.97	321	390.26	194.67
Total Current Assets	4,961	4,776	4,209	4,254	3,290	2,875
Property, Plant & Equipment	2,273	2,265	2,307	1,629	1,636	1,640
Long-Term Investments	92.89	74.05	68.26	68.63	49.96	48.89
Goodwill	-	-	-	-	-	24
Other Intangible Assets	-	-	-	0.02	0.21	1.52
Long-Term Deferred Tax Assets	-	-	-	-	24.7	-
Other Long-Term Assets	35.79	33.32	22.22	38.14	36.42	17.88
Total Assets	7,386	7,175	6,645	6,029	5,071	4,631
Accounts Payable	2,292	1,432	1,178	954.76	910.62	542.83
Accrued Expenses	48.33	384	444.72	404.56	292.14	294.41
Short-Term Debt	666.51	669.64	425.31	1,374	847.51	1,052
Current Portion of Long-Term Debt	210.34	210.34	228.1	69.11	107.88	228.85
Current Unearned Revenue	-	137.53	80.11	50.24	47.68	37.88
Other Current Liabilities	12.48	250.25	371	453.31	375.95	129.42
Total Current Liabilities	3,229	3,083	2,727	3,306	2,582	2,285
Long-Term Debt	273.91	314.43	427.55	199.22	152.5	120.12
Long-Term Unearned Revenue	17.52	17.52	21.67	2.25	1.16	2.08
Long-Term Deferred Tax Liabilities	134.45	134.45	104.45	1.48	-	6.83
Other Long-Term Liabilities	-	28.07	24.73	19.49	21.23	24.42
Total Liabilities	3,822	3,707	3,426	3,653	2,811	2,552
Common Stock	245.52	245.52	245.52	204.6	204.6	204.6
Additional Paid-In Capital	34.09	34.09	34.09	34.09	34.09	34.09
Retained Earnings	1,841	1,729	1,413	1,275	1,155	945.19
Comprehensive Income & Other	1,435	1,451	1,518	854.2	860.27	883.56
Total Common Equity	3,556	3,460	3,211	2,368	2,254	2,067
Minority Interest	7.74	7.75	8.1	7.73	6.18	11.44
Shareholders' Equity	3,564	3,468	3,219	2,376	2,260	2,079
Total Liabilities & Equity	7,386	7,175	6,645	6,029	5,071	4,631
Total Debt	1,151	1,194	1,081	1,642	1,108	1,401
Net Cash (Debt)	-957.83	-1,127	-1,033	-1,418	-1,062	-1,359
Net Cash Per Share	-38.99	-45.92	-42.08	-57.76	-43.24	-55.41
Filing Date Shares Outstanding	24.57	24.55	24.55	24.55	24.55	24.55
Total Common Shares Outstanding	24.57	24.55	24.55	24.55	24.55	24.55
Working Capital	1,732	1,693	1,482	948.19	707.87	590.34
Book Value Per Share	144.76	140.94	130.77	96.45	91.80	84.21
Tangible Book Value	3,556	3,460	3,211	2,368	2,254	2,042
Tangible Book Value Per Share	144.76	140.94	130.77	96.45	91.79	83.17
Land	-	1,064	1,064	661.92	661.92	661.92
Buildings	-	549.16	504.16	353.82	353.82	346.83
Machinery	-	1,144	1,060	814.07	695.61	522.92
Construction In Progress	-	40.37	1.86	14.18	14.37	67.27

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