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	-	233.54	62.44	163.49	140.07	69.45
Short-Term Investments	-	895.55	755.01	833.83	597.79	703.34
Cash & Short-Term Investments	971.53	1,129	817.45	997.32	737.86	772.79
Cash Growth	-	38.13%	-18.04%	35.16%	-4.52%	-9.29%
Accounts Receivable	-	138.88	165.86	242.86	332.31	329.39
Other Receivables	-	128.35	116.58	92.25	102.86	108.09
Receivables	-	267.23	282.45	335.12	435.17	437.48
Inventory	-	49.7	53.37	39.48	6.98	-
Prepaid Expenses	-	1.83	2.97	4.53	4.95	3.34
Other Current Assets	-	6.79	17.48	11.26	44.71	43.61
Total Current Assets	-	1,455	1,174	1,388	1,230	1,257
Property, Plant & Equipment	-	4.07	4.79	4.54	3.8	4.33
Long-Term Investments	-	472.05	580.81	313.6	221.86	237.69
Other Intangible Assets	-	1.06	8.86	7.14	7.17	6.77
Long-Term Deferred Tax Assets	-	109.66	58.06	63.8	64.39	64.4
Other Long-Term Assets	-	148.27	244.26	341.91	473.34	531.45
Total Assets	-	2,190	2,070	2,119	2,000	2,102
Accounts Payable	-	61.45	19.37	13.88	35.76	22.31
Accrued Expenses	-	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	-	126.96	162.81	198.35	193.58	177.3
Total Current Liabilities	-	309.34	2,048	1,853	1,276	1,258
Long-Term Debt	-	1,485	-	131.1	535.13	648.74
Long-Term Unearned Revenue	-	5.88	10.26	-	-	4.21
Other Long-Term Liabilities	-	2.14	8.4	42.27	42.78	61.34
Total Liabilities	-	1,812	2,067	2,027	1,854	1,972
Common Stock	-	340.2	340.2	340.2	340.2	340.2
Retained Earnings	-	-462.08	-343.29	-253.72	-204	-219.02
Comprehensive Income & Other	-	500	6.78	5.64	9.77	8.85
Shareholders' Equity	392.79	378.12	3.68	92.12	145.97	130.03
Total Liabilities & Equity	-	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)	-513.47	-355.9	-1,008	-736.78	-811.37	-889.5
Net Cash Per Share	-15.04	-10.46	-29.62	-21.66	-23.85	-26.15
Filing Date Shares Outstanding	34.71	34.02	34.02	34.02	34.02	34.02
Total Common Shares Outstanding	34.71	34.02	34.02	34.02	34.02	34.02
Working Capital	-	1,145	-874.44	-465.49	-46.68	-0.31
Book Value Per Share	11.55	11.11	0.11	2.71	4.29	3.82
Tangible Book Value	392.07	377.06	-5.18	84.98	138.81	123.26
Tangible Book Value Per Share	11.52	11.08	-0.15	2.50	4.08	3.62
Machinery	-	11.36	13.35	11.68	10.1	9.87

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