Engro Fertilizers Limited (PSX: EFERT)

Engro Fertilizers 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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	3,450	4,054	2,834	1,180	3,611	3,413
Short-Term Investments	1,200	2,214	8,018	2,065	26,763	5,512
Trading Asset Securities	472.63	21,848	1,650	12,032	-	-
Cash & Short-Term Investments	5,123	28,117	12,502	15,277	30,374	8,925
Cash Growth	-81.55%	124.89%	-18.17%	-49.70%	240.33%	5.59%
Accounts Receivable	5,030	2,912	3,772	2,152	2,906	14,175
Other Receivables	21,037	15,755	17,004	12,583	11,062	12,022
Receivables	38,972	18,739	20,850	21,489	14,072	26,305
Inventory	52,359	24,085	23,364	11,603	13,944	17,763
Prepaid Expenses	-	545.83	1,024	639.34	891.14	1,552
Other Current Assets	-	5,320	2,094	1,408	1,451	1,326
Total Current Assets	96,454	76,806	59,835	50,417	60,733	55,872
Property, Plant & Equipment	82,386	79,965	77,880	73,031	65,734	65,940
Long-Term Investments	4,422	202.13	2,205	0.1	-	-
Goodwill	-	183.81	183.81	183.81	183.81	183.81
Other Intangible Assets	5,065	5,000	5,104	5,118	4,981	4,887
Other Long-Term Assets	-	-1,525	-	-	-	-
Total Assets	188,496	160,843	145,413	128,811	131,713	127,047
Accounts Payable	1,233	2,272	4,977	5,317	6,946	4,775
Accrued Expenses	54,806	43,992	28,099	13,982	12,531	10,560
Short-Term Debt	36,158	530.11	8,826	9,318	1,425	1,986
Current Portion of Long-Term Debt	1,882	2,715	6,828	5,756	10,062	8,760
Current Income Taxes Payable	-	994.34	4,512	1,129	-	-
Current Unearned Revenue	209.26	235.76	255.87	154.21	-	-
Other Current Liabilities	40,286	47,573	29,424	16,917	18,044	23,054
Total Current Liabilities	134,575	98,313	82,922	52,572	49,007	49,135
Long-Term Debt	10,981	3,267	5,842	11,460	13,514	22,192
Long-Term Unearned Revenue	567.29	763.53	937	975.42	53.79	57.65
Long-Term Deferred Tax Liabilities	1,632	10,402	8,155	11,943	11,678	12,182
Other Long-Term Liabilities	228.31	-	2,315	6,364	10,510	-
Total Liabilities	147,984	112,940	100,360	83,493	84,983	83,767
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	23,848	31,239	28,416	28,975	30,043	26,598
Comprehensive Income & Other	-74.03	-74.03	-99.99	-394.25	-50.41	-56.64
Shareholders' Equity	40,512	47,903	45,053	45,318	46,731	43,279
Total Liabilities & Equity	188,496	160,843	145,413	128,811	131,713	127,047
Total Debt	49,021	6,513	21,496	26,533	25,001	32,938
Net Cash (Debt)	-43,898	21,604	-8,994	-11,256	5,374	-24,013
Net Cash Per Share	-32.88	16.18	-6.74	-8.43	4.02	-17.98
Filing Date Shares Outstanding	1,334	1,335	1,335	1,335	1,335	1,335
Total Common Shares Outstanding	1,334	1,335	1,335	1,335	1,335	1,335
Working Capital	-38,121	-21,506	-23,087	-2,155	11,725	6,736
Book Value Per Share	30.36	35.87	33.74	33.94	35.00	32.41
Tangible Book Value	35,447	42,719	39,765	40,017	41,566	38,208
Tangible Book Value Per Share	26.56	31.99	29.78	29.97	31.13	28.61
Land	-	292.2	292.2	292.2	253.06	253.06
Buildings	-	3,864	3,659	3,558	3,391	3,341
Machinery	-	123,410	118,501	109,243	105,807	103,576
Construction In Progress	-	7,734	7,793	11,032	5,171	2,588

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