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	Jun 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	118.13	118.13	156.91	62.78	76.82	9.92
Trading Asset Securities	41.26	41.26	43.81	131.69	-	-
Cash & Short-Term Investments	159.39	159.39	200.72	194.46	76.82	9.92
Cash Growth	17.24%	-20.59%	3.22%	153.15%	674.45%	-0.58%
Accounts Receivable	1,167	1,167	991.22	455.74	361.86	281.23
Other Receivables	24.52	24.52	21.44	20.48	21.98	18.24
Receivables	1,203	1,203	1,018	481.2	387.32	302.36
Inventory	4.01	4.01	5	2.1	2.66	-
Prepaid Expenses	6.06	6.06	6.19	1.79	7.72	1.28
Other Current Assets	77.91	77.91	60.47	49.72	37.2	43.56
Total Current Assets	1,450	1,450	1,290	729.28	511.72	357.12
Property, Plant & Equipment	282.57	282.57	199.37	203.96	165.2	71.03
Long-Term Investments	21.86	21.86	19.1	-	-	-
Other Intangible Assets	191.78	191.78	145.4	83.23	59.13	15.3
Other Long-Term Assets	21.07	21.07	16.52	12.75	11.25	10.3
Total Assets	1,967	1,967	1,670	1,029	747.31	453.76
Accounts Payable	424.91	424.91	271.12	111.88	197.87	131.8
Accrued Expenses	107.86	107.86	95.05	49.88	43.85	64.61
Short-Term Debt	158.07	158.07	217.64	-	-	154.24
Current Portion of Leases	31.12	31.12	15.09	25.87	22.19	1.25
Current Income Taxes Payable	34.48	34.48	30.1	15.78	13.58	9.48
Other Current Liabilities	16.31	16.31	64.38	2.21	1.71	3.13
Total Current Liabilities	772.76	772.76	693.38	205.62	279.2	364.51
Long-Term Leases	51.28	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	829.66	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	423.01	423.01	257.23	86.14	65.4	29.3
Comprehensive Income & Other	38.18	38.18	16.95	23.04	97.85	-
Shareholders' Equity	1,138	1,138	950.8	785.8	412.24	78.3
Total Liabilities & Equity	1,967	1,967	1,670	1,029	747.31	453.76
Total Debt	240.47	240.47	245.98	51.17	61.64	159.45
Net Cash (Debt)	-81.08	-81.08	-45.26	143.3	15.17	-149.53
Net Cash Growth	-	-	-	844.34%	-	-
Net Cash Per Share	-2.96	-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	677.43	677.43	596.64	523.66	232.53	-7.39
Book Value Per Share	41.48	41.48	34.66	28.65	20.04	1370.26
Tangible Book Value	946.02	946.02	805.39	702.57	353.11	63
Tangible Book Value Per Share	34.49	34.49	29.36	25.61	17.17	1102.51
Machinery	263.11	263.11	190.4	163.55	123.88	89.64
Construction In Progress	-	-	-	4.81	-	-
Leasehold Improvements	60.82	60.82	73.54	61.88	38.94	28.35

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