Engro Fertilizers Limited (PSX: EFERT)

Engro Fertilizers Balance Sheet

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

Fiscal Year	TTM	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018
Period Ending	Sep 30, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
Cash & Equivalents	3,468	2,710	1,180	3,611	3,413	729.84
Short-Term Investments	4,231	6,903	2,065	26,763	5,512	7,722
Trading Asset Securities	20,071	1,650	12,032	-	-	-
Cash & Short-Term Investments	27,769	11,263	15,277	30,374	8,925	8,452
Cash Growth	202.62%	-26.27%	-49.70%	240.33%	5.59%	-15.13%
Accounts Receivable	3,466	2,478	2,152	2,906	14,175	9,110
Other Receivables	16,495	20,213	12,583	11,062	12,022	9,046
Receivables	25,371	25,496	21,489	14,072	26,305	18,280
Inventory	17,374	14,922	11,603	13,944	17,763	16,864
Prepaid Expenses	-	810.78	639.34	891.14	1,552	999.28
Other Current Assets	1,474	1,785	1,408	1,451	1,326	314.4
Total Current Assets	71,988	54,277	50,417	60,733	55,872	44,910
Property, Plant & Equipment	78,292	77,880	73,031	65,734	65,940	68,204
Long-Term Investments	202.13	2,104	0.1	-	-	-
Goodwill	-	183.81	183.81	183.81	183.81	183.81
Other Intangible Assets	5,141	5,104	5,118	4,981	4,887	4,304
Total Assets	155,818	139,755	128,811	131,713	127,047	117,744
Accounts Payable	2,953	4,974	5,317	6,946	4,775	4,483
Accrued Expenses	40,192	25,829	13,982	12,531	10,560	5,590
Short-Term Debt	1,077	8,826	9,318	1,425	1,986	1,010
Current Portion of Long-Term Debt	4,358	6,828	5,756	10,062	8,760	5,096
Current Income Taxes Payable	5,274	3,574	1,129	-	-	3,408
Current Unearned Revenue	239.4	255.87	154.21	-	-	-
Other Current Liabilities	42,025	29,338	16,917	18,044	23,054	19,565
Total Current Liabilities	96,119	79,625	52,572	49,007	49,135	39,152
Long-Term Debt	4,197	5,842	11,460	13,514	22,192	25,715
Long-Term Unearned Revenue	713.39	937	975.42	53.79	57.65	61.52
Long-Term Deferred Tax Liabilities	9,821	8,161	11,943	11,678	12,182	7,100
Other Long-Term Liabilities	225.42	2,315	6,364	10,510	-	-
Total Liabilities	111,076	97,065	83,493	84,983	83,767	72,221
Common Stock	13,353	13,353	13,353	13,353	13,353	13,353
Additional Paid-In Capital	3,385	3,385	3,385	3,385	3,385	3,385
Retained Earnings	28,104	26,356	28,975	30,043	26,598	28,421
Comprensive Income & Other	-99.99	-404.38	-394.25	-50.41	-56.64	364.09
Shareholders' Equity	44,742	42,690	45,318	46,731	43,279	45,523
Total Liabilities & Equity	155,818	139,755	128,811	131,713	127,047	117,744
Total Debt	9,632	21,496	26,533	25,001	32,938	31,821
Net Cash (Debt)	18,137	-10,232	-11,256	5,374	-24,013	-23,368
Net Cash Per Share	13.58	-7.66	-8.43	4.02	-17.98	-17.50
Filing Date Shares Outstanding	1,336	1,335	1,335	1,335	1,335	1,335
Total Common Shares Outstanding	1,336	1,335	1,335	1,335	1,335	1,335
Working Capital	-24,130	-25,348	-2,155	11,725	6,736	5,758
Book Value Per Share	33.48	31.97	33.94	35.00	32.41	34.09
Tangible Book Value	39,601	37,402	40,017	41,566	38,208	41,035
Tangible Book Value Per Share	29.64	28.01	29.97	31.13	28.61	30.73
Land	-	292.2	292.2	253.06	253.06	300.67
Buildings	-	3,659	3,558	3,391	3,341	3,243
Machinery	-	118,501	109,243	105,807	103,576	101,150
Construction In Progress	-	7,793	11,032	5,171	2,588	3,159

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