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	Sep 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	332.17	336.69	36.25	6.81	4.21	23.75
Short-Term Investments	1,280	1,377	834.23	-	-	-
Trading Asset Securities	-	-	-	779.95	521.64	339.69
Cash & Short-Term Investments	1,612	1,714	870.48	786.75	525.85	363.44
Cash Growth	72.27%	96.88%	10.64%	49.61%	44.69%	-16.34%
Accounts Receivable	1,267	1,477	468.96	180.39	142.32	226.9
Other Receivables	121.38	26.75	110.55	79.16	84.97	165.95
Receivables	1,389	1,503	579.51	259.56	227.29	392.85
Inventory	2,061	2,046	1,779	1,426	1,440	2,353
Prepaid Expenses	-	11.77	10.65	9.99	10.61	9.36
Other Current Assets	293.24	217.53	861.12	738.69	1,653	1,371
Total Current Assets	5,354	5,493	4,101	3,221	3,857	4,489
Property, Plant & Equipment	2,379	2,424	2,521	2,217	2,060	2,275
Long-Term Investments	3,727	3,422	3,711	3,088	4,406	3,819
Other Intangible Assets	162.61	157.89	155.32	154.1	153.26	145.73
Long-Term Deferred Tax Assets	-22.51	28.5	708.45	676.23	193.05	291.49
Other Long-Term Assets	146.82	146.78	106.18	111.89	110.06	275.81
Total Assets	11,748	11,672	11,303	9,469	10,779	11,296
Accounts Payable	126.9	69.59	72.36	126.2	135.28	267.73
Accrued Expenses	966.94	1,336	1,084	599.5	472.3	575.54
Short-Term Debt	539.13	778.49	1,290	861.16	1,542	2,703
Current Portion of Long-Term Debt	270.32	270.3	270.23	112.79	159.04	49.35
Current Portion of Leases	42.73	42.29	14.25	22.22	36.35	46.47
Current Unearned Revenue	238.71	13.46	349.49	31.75	33.61	101.89
Other Current Liabilities	122.95	29.61	26	499.39	224.88	257.95
Total Current Liabilities	2,308	2,540	3,106	2,253	2,604	4,002
Long-Term Debt	156.93	157.16	424.75	50.38	127.68	190.34
Long-Term Leases	198.37	212.7	62.42	66.76	74.57	64.82
Long-Term Unearned Revenue	3.17	3.3	3.84	0.69	4.45	7.05
Total Liabilities	2,734	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	7,219	6,887	5,626	5,189	6,070	5,112
Comprehensive Income & Other	-2.39	6.74	3.33	38.81	101.32	99.49
Shareholders' Equity	9,014	8,691	7,426	7,025	7,968	7,008
Total Liabilities & Equity	11,748	11,672	11,303	9,469	10,779	11,296
Total Debt	1,207	1,461	2,061	1,113	1,940	3,054
Net Cash (Debt)	404.59	252.86	-1,191	-326.56	-1,414	-2,690
Net Cash Per Share	5.21	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	3,047	2,953	995.33	968.23	1,253	487.29
Book Value Per Share	116.11	111.95	95.66	90.48	102.64	90.27
Tangible Book Value	8,851	8,533	7,271	6,870	7,815	6,863
Tangible Book Value Per Share	114.01	109.92	93.66	88.50	100.67	88.40
Land	-	310.13	292.29	292.29	292.29	350.79
Buildings	-	885.63	792.87	787.32	787.32	787.32
Machinery	-	3,831	3,502	3,298	3,024	3,046
Construction In Progress	-	130.88	502.76	185.34	117.23	91.47

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