Crescent Steel and Allied Products Limited (PSX: CSAP)

CSAP 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	Jun 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	336.69	336.69	36.25	6.81	4.21	23.75
Short-Term Investments	1,377	1,377	834.23	-	-	-
Trading Asset Securities	-	-	-	779.95	521.64	339.69
Cash & Short-Term Investments	1,714	1,714	870.48	786.75	525.85	363.44
Cash Growth	96.88%	96.88%	10.64%	49.61%	44.69%	-16.34%
Accounts Receivable	1,477	1,477	468.96	180.39	142.32	226.9
Other Receivables	26.75	26.75	110.55	79.16	84.97	165.95
Receivables	1,503	1,503	579.51	259.56	227.29	392.85
Inventory	2,046	2,046	1,779	1,426	1,440	2,353
Prepaid Expenses	11.77	11.77	10.65	9.99	10.61	9.36
Other Current Assets	217.53	217.53	861.12	738.69	1,653	1,371
Total Current Assets	5,493	5,493	4,101	3,221	3,857	4,489
Property, Plant & Equipment	2,424	2,424	2,521	2,217	2,060	2,275
Long-Term Investments	3,422	3,422	3,711	3,088	4,406	3,819
Other Intangible Assets	157.89	157.89	155.32	154.1	153.26	145.73
Long-Term Deferred Tax Assets	28.5	28.5	708.45	676.23	193.05	291.49
Other Long-Term Assets	146.78	146.78	106.18	111.89	110.06	275.81
Total Assets	11,672	11,672	11,303	9,469	10,779	11,296
Accounts Payable	69.59	69.59	72.36	126.2	135.28	267.73
Accrued Expenses	1,336	1,336	1,084	599.5	472.3	575.54
Short-Term Debt	778.49	778.49	1,290	861.16	1,542	2,703
Current Portion of Long-Term Debt	270.3	270.3	270.23	112.79	159.04	49.35
Current Portion of Leases	42.29	42.29	14.25	22.22	36.35	46.47
Current Unearned Revenue	13.46	13.46	349.49	31.75	33.61	101.89
Other Current Liabilities	29.61	29.61	26	499.39	224.88	257.95
Total Current Liabilities	2,540	2,540	3,106	2,253	2,604	4,002
Long-Term Debt	157.16	157.16	424.75	50.38	127.68	190.34
Long-Term Leases	212.7	212.7	62.42	66.76	74.57	64.82
Long-Term Unearned Revenue	3.3	3.3	3.84	0.69	4.45	7.05
Total Liabilities	2,981	2,981	3,877	2,444	2,810	4,288
Common Stock	776.33	776.33	776.33	776.33	776.33	776.33
Additional Paid-In Capital	1,021	1,021	1,021	1,021	1,021	1,021
Retained Earnings	6,887	6,887	5,626	5,189	6,070	5,112
Comprensive Income & Other	6.74	6.74	3.33	38.81	101.32	99.49
Shareholders' Equity	8,691	8,691	7,426	7,025	7,968	7,008
Total Liabilities & Equity	11,672	11,672	11,303	9,469	10,779	11,296
Total Debt	1,461	1,461	2,061	1,113	1,940	3,054
Net Cash (Debt)	252.86	252.86	-1,191	-326.56	-1,414	-2,690
Net Cash Per Share	3.26	3.26	-15.34	-4.21	-18.22	-34.66
Filing Date Shares Outstanding	77.63	77.63	77.63	77.63	77.63	77.63
Total Common Shares Outstanding	77.63	77.63	77.63	77.63	77.63	77.63
Working Capital	2,953	2,953	995.33	968.23	1,253	487.29
Book Value Per Share	111.95	111.95	95.66	90.48	102.64	90.27
Tangible Book Value	8,533	8,533	7,271	6,870	7,815	6,863
Tangible Book Value Per Share	109.92	109.92	93.66	88.50	100.67	88.40
Land	310.13	310.13	292.29	292.29	292.29	350.79
Buildings	885.63	885.63	792.87	787.32	787.32	787.32
Machinery	3,831	3,831	3,502	3,298	3,024	3,046
Construction In Progress	130.88	130.88	502.76	185.34	117.23	91.47

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