Blue-Ex Limited (PSX: GEMBLUEX)

Blue-Ex Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	107.14	118.13	156.91	62.78	76.82	9.92
Trading Asset Securities	-	41.26	43.81	131.69	-	-
Cash & Short-Term Investments	123.31	159.39	200.72	194.46	76.82	9.92
Cash Growth	-5.15%	-20.59%	3.22%	153.15%	674.45%	-0.58%
Accounts Receivable	1,117	1,167	991.22	455.74	361.86	281.23
Other Receivables	23.85	24.52	21.44	20.48	21.98	18.24
Receivables	1,199	1,203	1,018	481.2	387.32	302.36
Inventory	5.01	4.01	5	2.1	2.66	-
Prepaid Expenses	-	6.06	6.19	1.79	7.72	1.28
Other Current Assets	54.95	77.91	60.47	49.72	37.2	43.56
Total Current Assets	1,383	1,450	1,290	729.28	511.72	357.12
Property, Plant & Equipment	272.15	282.57	199.37	203.96	165.2	71.03
Long-Term Investments	24	21.86	19.1	-	-	-
Other Intangible Assets	197.58	191.78	145.4	83.23	59.13	15.3
Other Long-Term Assets	21.35	21.07	16.52	12.75	11.25	10.3
Total Assets	1,898	1,967	1,670	1,029	747.31	453.76
Accounts Payable	603.66	424.91	271.12	111.88	197.87	131.8
Accrued Expenses	-	107.86	95.05	49.88	43.85	64.61
Short-Term Debt	40.75	158.07	217.64	-	-	154.24
Current Portion of Leases	29.1	31.12	15.09	25.87	22.19	1.25
Current Income Taxes Payable	18.49	34.48	30.1	15.78	13.58	9.48
Other Current Liabilities	-	16.31	64.38	2.21	1.71	3.13
Total Current Liabilities	691.99	772.76	693.38	205.62	279.2	364.51
Long-Term Leases	47.07	51.28	13.25	25.3	39.46	3.96
Long-Term Deferred Tax Liabilities	5.63	5.63	12.99	12.5	16.41	6.99
Other Long-Term Liabilities	-	-	-	0	-0	-
Total Liabilities	744.69	829.66	719.62	243.41	335.06	375.46
Common Stock	274.28	274.28	274.28	274.28	205.71	5.71
Additional Paid-In Capital	402.33	402.33	402.33	402.33	43.29	43.29
Retained Earnings	439.68	423.01	257.23	86.14	65.4	29.3
Comprehensive Income & Other	36.75	38.18	16.95	23.04	97.85	-
Shareholders' Equity	1,153	1,138	950.8	785.8	412.24	78.3
Total Liabilities & Equity	1,898	1,967	1,670	1,029	747.31	453.76
Total Debt	116.92	240.47	245.98	51.17	61.64	159.45
Net Cash (Debt)	6.4	-81.08	-45.26	143.3	15.17	-149.53
Net Cash Growth	-	-	-	844.34%	-	-
Net Cash Per Share	0.23	-2.96	-1.65	5.80	0.61	-2616.76
Filing Date Shares Outstanding	27.43	27.43	27.43	27.43	20.57	0.06
Total Common Shares Outstanding	27.43	27.43	27.43	27.43	20.57	0.06
Working Capital	690.67	677.43	596.64	523.66	232.53	-7.39
Book Value Per Share	42.04	41.48	34.66	28.65	20.04	1370.26
Tangible Book Value	955.47	946.02	805.39	702.57	353.11	63
Tangible Book Value Per Share	34.83	34.49	29.36	25.61	17.17	1102.51
Machinery	-	263.11	190.4	163.55	123.88	89.64
Construction In Progress	-	-	-	4.81	-	-
Leasehold Improvements	-	60.82	73.54	61.88	38.94	28.35

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