Crescent Steel and Allied Products Limited (PSX:CSAP)

PSX:CSAP Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	181.81	78.32	336.69	36.25	6.81	4.21
Short-Term Investments	237	237	244.36	-	-	-
Trading Asset Securities	2,548	2,249	1,133	834.23	779.95	521.64
Cash & Short-Term Investments	2,967	2,564	1,714	870.48	786.75	525.85
Cash Growth	84.05%	49.62%	96.88%	10.64%	49.61%	44.69%
Accounts Receivable	1,790	1,643	1,477	468.96	180.39	142.32
Other Receivables	576.78	728	26.75	110.55	79.16	84.97
Receivables	2,367	2,371	1,503	579.51	259.56	227.29
Inventory	3,065	3,413	2,046	1,779	1,426	1,440
Prepaid Expenses	-	12.27	11.77	10.65	9.99	10.61
Other Current Assets	3,477	3,392	217.53	861.12	738.69	1,653
Total Current Assets	11,876	11,753	5,493	4,101	3,221	3,857
Property, Plant & Equipment	2,280	2,341	2,582	2,521	2,217	2,060
Long-Term Investments	951.27	938.57	3,422	3,711	3,088	4,406
Other Intangible Assets	-	-	-	155.32	154.1	153.26
Long-Term Deferred Tax Assets	-	-	28.5	708.45	676.23	193.05
Other Long-Term Assets	204.23	618.63	146.78	106.18	111.89	110.06
Total Assets	15,311	15,651	11,672	11,303	9,469	10,779
Accounts Payable	114.03	157.42	69.59	72.36	126.2	135.28
Accrued Expenses	1,180	1,206	1,252	1,028	599.5	472.3
Short-Term Debt	1,487	1,974	778.49	1,290	861.16	1,542
Current Portion of Long-Term Debt	136.99	174.47	270.3	270.23	112.79	159.04
Current Portion of Leases	41.73	44.73	42.29	14.25	22.22	36.35
Current Unearned Revenue	2,341	2,908	13.46	349.49	31.75	33.61
Other Current Liabilities	672.28	466.91	114.09	82.17	499.39	224.88
Total Current Liabilities	5,974	6,932	2,540	3,106	2,253	2,604
Long-Term Debt	19.31	132.29	157.16	424.75	50.38	127.68
Long-Term Leases	147.72	157.78	212.7	62.42	66.76	74.57
Long-Term Unearned Revenue	2.63	2.76	3.3	3.84	0.69	4.45
Pension & Post-Retirement Benefits	-	-	67.94	279.79	73.56	-
Long-Term Deferred Tax Liabilities	195.31	18.81	-	-	-	-
Total Liabilities	6,339	7,244	2,981	3,877	2,444	2,810
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	7,124	6,561	6,887	5,626	5,189	6,070
Comprehensive Income & Other	50.75	49.2	6.74	3.33	38.81	101.32
Shareholders' Equity	8,972	8,407	8,691	7,426	7,025	7,968
Total Liabilities & Equity	15,311	15,651	11,672	11,303	9,469	10,779
Total Debt	1,833	2,483	1,461	2,061	1,113	1,940
Net Cash (Debt)	1,134	80.87	252.86	-1,191	-326.56	-1,414
Net Cash Growth	180.24%	-68.02%	-	-	-	-
Net Cash Per Share	14.60	1.04	3.26	-15.34	-4.21	-18.22
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	5,902	4,821	2,953	995.33	968.23	1,253
Book Value Per Share	115.57	108.30	111.95	95.66	90.48	102.64
Tangible Book Value	8,972	8,407	8,691	7,271	6,870	7,815
Tangible Book Value Per Share	115.57	108.30	111.95	93.66	88.50	100.67
Land	-	241.03	310.13	292.29	292.29	292.29
Buildings	-	621.45	885.63	792.87	787.32	787.32
Machinery	-	3,830	3,835	3,502	3,298	3,024
Construction In Progress	-	232.88	288.76	502.76	185.34	117.23

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.