Biafo Industries Limited (PSX: BIFO)

Biafo Industries 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	80.12	85.13	65.06	71.86	46.67	43.27
Trading Asset Securities	-	105.82	89.22	194.58	178.79	174.87
Cash & Short-Term Investments	347.72	190.95	154.29	266.43	225.45	218.14
Cash Growth	-0.42%	23.76%	-42.09%	18.18%	3.35%	-50.62%
Accounts Receivable	472.41	237.78	683.75	459.36	333.16	373.24
Other Receivables	-	16.25	35.11	30.62	29.61	8.95
Receivables	472.41	254.03	718.86	489.98	362.77	382.19
Inventory	494.86	664.27	701.69	542.92	510.75	383.6
Prepaid Expenses	-	8.28	4.57	4.02	4.22	15.36
Other Current Assets	132.9	235.15	192.58	290.32	180.33	164.12
Total Current Assets	1,448	1,353	1,772	1,594	1,284	1,163
Property, Plant & Equipment	2,170	2,174	2,240	1,990	1,137	1,058
Other Intangible Assets	6.83	6.83	1.7	0.01	-	-
Other Long-Term Assets	67.8	67.96	68.64	69.34	70.06	31.28
Total Assets	3,693	3,601	4,082	3,654	2,490	2,253
Accounts Payable	192.94	48.25	157.66	149.91	168.47	91.65
Accrued Expenses	-	103.08	127.6	52.54	29.11	66.28
Short-Term Debt	190.1	172.12	375.74	549.1	504.19	458.81
Current Portion of Long-Term Debt	62.67	62.84	63.61	75.3	21.98	10.86
Current Portion of Leases	1.62	2.22	4.45	6.31	3.75	1.98
Current Income Taxes Payable	-	-	46.11	-	-	-
Current Unearned Revenue	-	5.87	1.49	1.81	5.18	1.21
Other Current Liabilities	66.68	109.47	104.27	188.24	76.67	66.47
Total Current Liabilities	514	503.85	880.91	1,023	809.36	697.25
Long-Term Debt	45.98	61.3	122.6	183.9	90.62	31.84
Long-Term Leases	-	-	2.23	6.51	5.72	6.06
Long-Term Deferred Tax Liabilities	81.66	74.63	128.01	91.36	35.36	34.4
Total Liabilities	658.16	665.16	1,151	1,317	946.06	774.74
Common Stock	463.83	463.83	463.83	463.83	383.33	348.48
Retained Earnings	1,124	1,020	945.57	544.67	458.06	421.96
Comprehensive Income & Other	1,446	1,452	1,522	1,328	702.86	707.33
Shareholders' Equity	3,035	2,936	2,932	2,336	1,544	1,478
Total Liabilities & Equity	3,693	3,601	4,082	3,654	2,490	2,253
Total Debt	300.36	298.48	568.62	821.11	626.25	509.56
Net Cash (Debt)	47.36	-107.53	-414.33	-554.68	-400.8	-291.42
Net Cash Per Share	1.02	-2.32	-8.93	-11.96	-8.64	-6.28
Filing Date Shares Outstanding	46.29	46.38	46.38	46.38	46.38	46.38
Total Common Shares Outstanding	46.29	46.38	46.38	46.38	46.38	46.38
Working Capital	933.89	848.83	891.06	570.47	474.15	466.16
Book Value Per Share	65.56	63.30	63.21	50.37	33.29	31.86
Tangible Book Value	3,028	2,929	2,930	2,336	1,544	1,478
Tangible Book Value Per Share	65.42	63.15	63.17	50.37	33.29	31.86
Land	-	1,262	1,262	1,231	663.15	702.67
Buildings	-	237.36	231.69	206.67	151.42	133.15
Machinery	-	804.54	765.94	558.77	266.56	262.71
Construction In Progress	-	-	-	3.8	115.54	13.52

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