Engro Polymer and Chemicals Limited (PSX: EPCL)

EPCL 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	3,008	4,101	3,292	1,934	945.73	792.06
Short-Term Investments	1,523	5,194	6,670	6,750	1,079	226.42
Trading Asset Securities	-	100.12	8,869	7,973	13,432	9,391
Cash & Short-Term Investments	4,532	9,395	18,831	16,656	15,456	10,410
Cash Growth	-45.86%	-50.11%	13.06%	7.76%	48.48%	12.07%
Accounts Receivable	1,427	1,629	2,679	834.36	586.21	469.61
Other Receivables	2,659	2,940	940.85	784.37	60.85	559.3
Receivables	10,954	4,586	3,632	1,650	678.3	1,064
Inventory	21,958	20,297	12,880	14,633	7,979	6,028
Prepaid Expenses	-	328.5	498.89	414.82	49.27	51.49
Other Current Assets	-	407.65	583.22	67.01	218.6	96.51
Total Current Assets	37,443	35,015	36,425	33,421	24,382	17,650
Property, Plant & Equipment	59,232	54,940	46,970	40,740	39,920	34,181
Long-Term Investments	-	-	1,318	3,093	4,661	5,421
Other Intangible Assets	540.67	620.21	686.6	711.83	101.97	78.97
Long-Term Deferred Tax Assets	-	-	-	-	-	115.82
Other Long-Term Assets	32.55	0.8	0.8	-	-	-
Total Assets	97,248	90,598	85,401	77,966	69,094	57,519
Accounts Payable	20,742	2,962	3,794	4,342	3,259	2,845
Accrued Expenses	1,723	10,349	7,462	5,693	4,789	3,181
Short-Term Debt	14,792	7,526	474.36	474.36	-	2,159
Current Portion of Long-Term Debt	1,242	3,071	4,826	3,930	1,836	-
Current Portion of Leases	837.26	1,173	1,913	1,481	1,081	987.49
Current Income Taxes Payable	-	150.92	2,887	1,016	-	-
Current Unearned Revenue	243.39	2,093	4,598	2,022	-	-
Other Current Liabilities	6,780	6,900	7,247	5,155	4,424	6,638
Total Current Liabilities	46,358	34,226	33,202	24,114	15,388	15,810
Long-Term Debt	23,251	22,138	19,835	17,177	19,790	19,389
Long-Term Leases	751.94	1,361	1,892	2,713	3,614	4,544
Long-Term Unearned Revenue	1,046	1,299	581.34	156.7	-	-
Long-Term Deferred Tax Liabilities	646.89	2,982	2,131	2,029	1,183	-
Other Long-Term Liabilities	-	-	637.81	1,808	2,991	-
Total Liabilities	72,054	62,006	58,279	47,998	42,968	39,743
Common Stock	9,089	9,089	9,089	9,089	9,089	9,089
Additional Paid-In Capital	3,875	3,875	3,875	3,875	3,875	3,875
Retained Earnings	9,230	12,628	11,158	14,004	10,162	4,812
Total Common Equity	22,194	25,592	24,122	26,968	23,126	17,776
Shareholders' Equity	25,194	28,592	27,122	29,968	26,126	17,776
Total Liabilities & Equity	97,248	90,598	85,401	77,966	69,094	57,519
Total Debt	40,874	35,269	28,941	25,776	26,321	27,079
Net Cash (Debt)	-36,342	-25,874	-10,110	-9,119	-10,865	-16,669
Net Cash Per Share	-39.10	-21.40	-8.36	-7.54	-11.82	-18.34
Filing Date Shares Outstanding	908.92	908.92	908.92	908.92	908.92	908.92
Total Common Shares Outstanding	908.92	908.92	908.92	908.92	908.92	908.92
Working Capital	-8,915	789.14	3,224	9,308	8,993	1,840
Book Value Per Share	24.42	28.16	26.54	29.67	25.44	19.56
Tangible Book Value	21,653	24,972	23,435	26,256	23,024	17,697
Tangible Book Value Per Share	23.82	27.47	25.78	28.89	25.33	19.47
Land	-	1,175	1,152	1,152	1,152	1,134
Buildings	-	1,299	1,213	1,253	608.1	551.56
Machinery	-	51,937	48,925	43,728	30,608	28,514
Construction In Progress	-	18,921	10,699	7,095	18,264	13,064

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