Frontier Ceramics Limited (PSX: FRCL)

Frontier Ceramics Balance Sheet

Financials in millions PKR. Fiscal year is July - June.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar 31, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020	Jun 30, 2019
Cash & Equivalents	70.13	7.12	35.88	43.95	59.25	1.5
Cash & Short-Term Investments	70.13	7.12	35.88	43.95	59.25	1.5
Cash Growth	-53.83%	-80.16%	-18.37%	-25.82%	3850.11%	-63.59%
Accounts Receivable	21.46	21.58	0.3	6.89	2.49	0.48
Other Receivables	169.58	152.36	143.5	68.19	63.96	40.74
Receivables	381.6	334.31	172.09	82.72	71.69	41.22
Inventory	855.09	743.47	415.39	292.71	241.2	227.13
Other Current Assets	66.46	178.53	81.58	140.95	117.26	74.72
Total Current Assets	1,373	1,263	704.94	560.33	489.4	344.56
Property, Plant & Equipment	2,372	2,535	2,776	2,206	1,527	1,580
Other Long-Term Assets	557.25	557.39	562.03	323.63	11.66	9.95
Total Assets	4,302	4,356	4,043	3,090	2,028	1,935
Accounts Payable	1,567	266.67	520.49	248.4	183.91	98.7
Accrued Expenses	-	1,030	460.96	168.77	187.12	134.24
Short-Term Debt	-	-	-	-	80.64	64.75
Current Portion of Long-Term Debt	20.85	32.33	29.47	-	0.23	4.46
Current Portion of Leases	11.59	12.99	11.13	-	-	1.77
Other Current Liabilities	132.15	315.58	447.67	250.16	33.09	67.31
Total Current Liabilities	1,732	1,658	1,470	667.33	484.98	371.24
Long-Term Debt	615.5	712.59	358.4	299.04	168.25	209.58
Long-Term Leases	-	8.22	22.46	-	-	-
Long-Term Unearned Revenue	-	-	-	-	-	0.05
Long-Term Deferred Tax Liabilities	332.21	347.66	377.15	324.24	203.77	226.65
Other Long-Term Liabilities	0	2.17	34.68	58.32	-	-
Total Liabilities	2,705	2,754	2,288	1,377	857	807.52
Common Stock	378.74	378.74	378.74	378.74	378.74	378.74
Retained Earnings	257.38	242.17	351.65	260.48	88.33	30.16
Comprensive Income & Other	961.49	981.18	1,025	1,074	703.85	718.17
Shareholders' Equity	1,598	1,602	1,756	1,714	1,171	1,127
Total Liabilities & Equity	4,302	4,356	4,043	3,090	2,028	1,935
Total Debt	647.94	766.13	421.47	299.04	249.12	280.56
Net Cash (Debt)	-577.81	-759.01	-385.59	-255.09	-189.87	-279.06
Net Cash Per Share	-15.44	-20.04	-10.18	-6.74	-5.01	-7.37
Filing Date Shares Outstanding	37.87	37.87	37.87	37.87	37.87	37.87
Total Common Shares Outstanding	37.87	37.87	37.87	37.87	37.87	37.87
Working Capital	-358.5	-394.38	-764.79	-107	4.42	-26.68
Book Value Per Share	42.18	42.30	46.35	45.24	30.92	29.76
Tangible Book Value	1,598	1,602	1,756	1,714	1,171	1,127
Tangible Book Value Per Share	42.18	42.30	46.35	45.24	30.92	29.76
Land	-	480	480	480	450	450
Buildings	-	631.88	631.88	631.88	579.39	579.39
Machinery	-	2,527	2,520	1,477	981.61	973.17
Construction In Progress	-	-	-	306.73	58.58	-

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