Berger Paints Pakistan Balance Sheet

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

Millions PKR. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar '24 Mar 31, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021	Jun '20 Jun 30, 2020	Jun '19 Jun 30, 2019
Cash & Equivalents	53.57	47.82	224.29	46.16	41.55	79.25
Cash & Short-Term Investments	144.57	47.82	224.29	46.16	41.55	79.25
Cash Growth	-39.12%	-78.68%	385.91%	11.09%	-47.57%	198.29%
Accounts Receivable	2,338	1,918	1,701	1,277	1,134	1,479
Other Receivables	210.5	233.02	323.94	292.83	357.53	350.79
Receivables	2,940	2,173	2,042	1,584	1,515	1,845
Inventory	1,503	1,468	1,651	1,256	1,113	949.62
Prepaid Expenses	-	13.33	15.48	13.96	11.92	14.39
Other Current Assets	28.69	506.97	321	390.26	194.67	146.1
Total Current Assets	4,616	4,209	4,254	3,290	2,875	3,034
Property, Plant & Equipment	2,208	2,307	1,629	1,636	1,640	1,180
Long-Term Investments	68.1	68.26	68.63	49.96	48.89	51.2
Goodwill	-	-	-	-	24	24
Other Intangible Assets	-	-	0.02	0.21	1.52	2.7
Long-Term Deferred Tax Assets	-	-	-	24.7	-	52.85
Other Long-Term Assets	24.21	22.22	38.14	36.42	17.88	22.19
Total Assets	6,940	6,645	6,029	5,071	4,631	4,412
Accounts Payable	1,859	1,178	954.76	910.62	542.83	588.75
Accrued Expenses	51.74	444.72	404.56	292.14	294.41	260.63
Short-Term Debt	876.64	425.31	1,374	847.51	1,052	1,205
Current Portion of Long-Term Debt	-	228.1	69.11	107.88	228.85	80.36
Current Portion of Leases	-	-	-	-	-	1.01
Current Unearned Revenue	227.83	80.11	50.24	47.68	37.88	70.11
Other Current Liabilities	12.74	371	453.31	375.95	129.42	351.08
Total Current Liabilities	3,028	2,727	3,306	2,582	2,285	2,557
Long-Term Debt	326	427.55	199.22	152.5	120.12	89.64
Long-Term Leases	-	-	-	-	-	1.09
Long-Term Unearned Revenue	21.67	21.67	2.25	1.16	2.08	-
Long-Term Deferred Tax Liabilities	91.9	104.45	1.48	-	6.83	-
Other Long-Term Liabilities	-	24.73	19.49	21.23	24.42	27.06
Total Liabilities	3,535	3,426	3,653	2,811	2,552	2,801
Common Stock	245.52	245.52	204.6	204.6	204.6	204.6
Additional Paid-In Capital	34.09	34.09	34.09	34.09	34.09	34.09
Retained Earnings	1,645	1,413	1,275	1,155	945.19	873.99
Comprensive Income & Other	1,472	1,518	854.2	860.27	883.56	480.94
Total Common Equity	3,397	3,211	2,368	2,254	2,067	1,594
Minority Interest	7.92	8.1	7.73	6.18	11.44	17.34
Shareholders' Equity	3,405	3,219	2,376	2,260	2,079	1,611
Total Liabilities & Equity	6,940	6,645	6,029	5,071	4,631	4,412
Total Debt	1,203	1,081	1,642	1,108	1,401	1,377
Net Cash (Debt)	-1,058	-1,033	-1,418	-1,062	-1,359	-1,298
Net Cash Per Share	-43.14	-42.08	-57.76	-43.24	-55.41	-52.85
Filing Date Shares Outstanding	24.53	24.55	24.55	24.55	24.55	24.55
Total Common Shares Outstanding	24.53	24.55	24.55	24.55	24.55	24.55
Working Capital	1,588	1,482	948.19	707.87	590.34	477.66
Book Value Per Share	138.50	130.77	96.45	91.80	84.21	64.91
Tangible Book Value	3,397	3,211	2,368	2,254	2,042	1,567
Tangible Book Value Per Share	138.50	130.77	96.45	91.79	83.17	63.82
Land	-	1,064	661.92	661.92	661.92	582.75
Buildings	-	504.16	353.82	353.82	346.83	372.62
Machinery	-	1,060	814.07	695.61	522.92	572.48
Construction In Progress	-	1.86	14.18	14.37	67.27	24.03

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