First Punjab Modaraba (PSX: FPJM)

First Punjab Modaraba Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	44.73	233.54	62.44	163.49	140.07	69.45
Short-Term Investments	780.98	895.55	755.01	833.83	597.79	703.34
Cash & Short-Term Investments	825.71	1,129	817.45	997.32	737.86	772.79
Cash Growth	-	38.13%	-18.04%	35.16%	-4.52%	-9.29%
Accounts Receivable	69.11	138.88	165.86	242.86	332.31	329.39
Other Receivables	27.04	128.35	116.58	92.25	102.86	108.09
Receivables	96.15	267.23	282.45	335.12	435.17	437.48
Inventory	50.19	49.7	53.37	39.48	6.98	-
Prepaid Expenses	-	1.83	2.97	4.53	4.95	3.34
Other Current Assets	180.53	6.79	17.48	11.26	44.71	43.61
Total Current Assets	1,153	1,455	1,174	1,388	1,230	1,257
Property, Plant & Equipment	3.53	4.07	4.79	4.54	3.8	4.33
Long-Term Investments	638.71	472.05	580.81	313.6	221.86	237.69
Other Intangible Assets	0.56	1.06	8.86	7.14	7.17	6.77
Long-Term Deferred Tax Assets	114.41	109.66	58.06	63.8	64.39	64.4
Other Long-Term Assets	198.56	148.27	244.26	341.91	473.34	531.45
Total Assets	2,108	2,190	2,070	2,119	2,000	2,102
Accounts Payable	76.54	61.45	19.37	13.88	35.76	22.31
Accrued Expenses	60.27	113.37	35.19	30.88	28.67	41.6
Current Portion of Long-Term Debt	-	-	1,825	1,603	1,014	1,014
Current Income Taxes Payable	-	-	0.54	2.52	3.08	0.38
Current Unearned Revenue	-	7.56	5.24	4.56	1.16	2.39
Other Current Liabilities	69.11	126.96	162.81	198.35	193.58	177.3
Total Current Liabilities	205.92	309.34	2,048	1,853	1,276	1,258
Long-Term Debt	1,485	1,485	-	131.1	535.13	648.74
Long-Term Unearned Revenue	2.18	5.88	10.26	-	-	4.21
Other Long-Term Liabilities	10.73	2.14	8.4	42.27	42.78	61.34
Total Liabilities	1,710	1,812	2,067	2,027	1,854	1,972
Common Stock	340.2	340.2	340.2	340.2	340.2	340.2
Retained Earnings	-660.07	-462.08	-343.29	-253.72	-204	-219.02
Comprehensive Income & Other	718.18	500	6.78	5.64	9.77	8.85
Shareholders' Equity	398.31	378.12	3.68	92.12	145.97	130.03
Total Liabilities & Equity	2,108	2,190	2,070	2,119	2,000	2,102
Total Debt	1,485	1,485	1,825	1,734	1,549	1,662
Net Cash (Debt)	-659.29	-355.9	-1,008	-736.78	-811.37	-889.5
Net Cash Per Share	-19.38	-10.46	-29.62	-21.66	-23.85	-26.15
Filing Date Shares Outstanding	34.02	34.02	34.02	34.02	34.02	34.02
Total Common Shares Outstanding	34.02	34.02	34.02	34.02	34.02	34.02
Working Capital	946.66	1,145	-874.44	-465.49	-46.68	-0.31
Book Value Per Share	11.71	11.11	0.11	2.71	4.29	3.82
Tangible Book Value	397.75	377.06	-5.18	84.98	138.81	123.26
Tangible Book Value Per Share	11.69	11.08	-0.15	2.50	4.08	3.62
Machinery	10.24	11.36	13.35	11.68	10.1	9.87

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