Cyan Limited (PSX: CYAN)

Cyan Limited Balance Sheet

Financials in millions PKR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	3.24	4.09	0.43	0.23	10.8	4.87
Short-Term Investments	803.84	-	-	596.58	703.62	642.51
Trading Asset Securities	-	922.6	127.66	1,102	1,967	1,555
Cash & Short-Term Investments	807.07	926.69	128.09	1,698	2,681	2,202
Cash Growth	50.61%	623.49%	-92.46%	-36.65%	21.74%	22.33%
Accounts Receivable	2.07	0.01	6.4	2.26	2.26	2.37
Other Receivables	-	0.44	0.31	5.23	4.21	4.2
Receivables	2.07	0.45	6.71	7.49	7.38	8.66
Prepaid Expenses	-	0.65	0.63	1.07	1.04	1.05
Other Current Assets	48.73	7.66	723.36	895.41	236.39	137.44
Total Current Assets	857.87	935.44	858.78	2,602	2,926	2,350
Property, Plant & Equipment	2.32	2.65	3.44	50.15	28.07	39.24
Long-Term Investments	666.26	684.94	622.67	46.22	-	-
Other Intangible Assets	0.04	0.06	0.11	0.11	0.25	0.11
Long-Term Deferred Tax Assets	11.8	19.12	87.29	28.96	-	83.82
Other Long-Term Assets	50.18	2.5	2.5	2.5	46.61	44.75
Total Assets	1,588	1,645	1,575	2,730	3,004	2,522
Accounts Payable	9.5	-	-	-	41.74	-
Accrued Expenses	-	5.03	3.13	59.56	120.26	57.48
Short-Term Debt	-	-	255.67	671.4	225.92	195.45
Current Portion of Leases	-	-	-	8.34	9.14	8.02
Current Income Taxes Payable	68.81	65.43	48.53	25.32	83.46	80.5
Other Current Liabilities	30.3	35.07	35.85	38.71	35.11	37.42
Total Current Liabilities	108.61	105.53	343.17	803.33	515.63	378.87
Long-Term Leases	-	-	-	22.83	-	9.14
Long-Term Deferred Tax Liabilities	-	-	-	-	17.15	-
Total Liabilities	108.7	105.65	343.27	847.06	552.01	405.37
Common Stock	615.59	615.59	615.59	615.59	615.59	586.28
Retained Earnings	319.86	404.26	79.65	764.9	1,158	888.32
Comprensive Income & Other	544.31	519.22	536.28	502.75	679.11	641.73
Shareholders' Equity	1,480	1,539	1,232	1,883	2,452	2,116
Total Liabilities & Equity	1,588	1,645	1,575	2,730	3,004	2,522
Total Debt	-	-	255.67	702.57	235.07	212.61
Net Cash (Debt)	807.07	926.69	-127.59	995.83	2,446	1,990
Net Cash Growth	50.61%	-	-	-59.29%	22.94%	25.76%
Net Cash Per Share	13.11	15.05	-2.07	16.18	39.74	32.32
Filing Date Shares Outstanding	61.68	61.56	61.56	61.56	61.56	61.56
Total Common Shares Outstanding	61.68	61.56	61.56	61.56	61.56	61.56
Working Capital	749.26	829.91	515.61	1,799	2,410	1,971
Book Value Per Share	23.99	25.00	20.01	30.59	39.84	34.38
Tangible Book Value	1,480	1,539	1,231	1,883	2,452	2,116
Tangible Book Value Per Share	23.99	25.00	20.00	30.59	39.83	34.38
Machinery	9.65	9.65	10.39	47.86	46.03	44.27

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