Blue-Ex Limited (PSX:GEMBLUEX)

Blue-Ex Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	62.35	118.13	156.91	62.78	76.82
Trading Asset Securities	2.3	41.26	43.81	131.69	-
Cash & Short-Term Investments	64.64	159.39	200.72	194.46	76.82
Cash Growth	-59.44%	-20.59%	3.22%	153.15%	674.45%
Accounts Receivable	1,276	1,167	991.22	455.74	361.86
Other Receivables	28.85	24.52	21.44	20.48	21.98
Receivables	1,312	1,199	1,018	481.2	387.32
Inventory	4.4	4.01	5	2.1	2.66
Prepaid Expenses	7.15	6.06	6.19	1.79	7.72
Other Current Assets	114.4	106.4	60.47	49.72	37.2
Total Current Assets	1,502	1,475	1,290	729.28	511.72
Property, Plant & Equipment	295.45	282.57	199.37	203.96	165.2
Long-Term Investments	25.79	21.86	19.1	-	-
Other Intangible Assets	214.82	191.78	145.4	83.23	59.13
Other Long-Term Assets	20.31	21.07	16.52	12.75	11.25
Total Assets	2,058	1,992	1,670	1,029	747.31
Accounts Payable	484.35	424.91	271.12	111.88	197.87
Accrued Expenses	119.37	107.86	95.05	49.88	43.85
Short-Term Debt	64.62	158.07	217.64	-	-
Current Portion of Leases	40.6	31.12	15.09	25.87	22.19
Current Income Taxes Payable	39.15	34.48	30.1	15.78	13.58
Other Current Liabilities	2.55	16.31	64.38	2.21	1.71
Total Current Liabilities	750.64	772.76	693.38	205.62	279.2
Long-Term Leases	44.27	51.28	13.25	25.3	39.46
Long-Term Deferred Tax Liabilities	19.08	23.81	12.99	12.5	16.41
Other Long-Term Liabilities	-	-	-	0	-0
Total Liabilities	813.99	847.84	719.62	243.41	335.06
Common Stock	274.28	274.28	274.28	274.28	205.71
Additional Paid-In Capital	402.33	402.33	402.33	402.33	43.29
Retained Earnings	536.68	429.78	257.23	86.14	65.4
Comprehensive Income & Other	31.22	38.18	16.95	23.04	97.85
Shareholders' Equity	1,245	1,145	950.8	785.8	412.24
Total Liabilities & Equity	2,058	1,992	1,670	1,029	747.31
Total Debt	149.49	240.47	245.98	51.17	61.64
Net Cash (Debt)	-84.85	-81.08	-45.26	143.3	15.17
Net Cash Growth	-	-	-	844.34%	-
Net Cash Per Share	-3.09	-2.96	-1.65	5.80	0.61
Filing Date Shares Outstanding	27.43	27.43	27.43	27.43	20.57
Total Common Shares Outstanding	27.43	27.43	27.43	27.43	20.57
Working Capital	751.49	702.38	596.64	523.66	232.53
Book Value Per Share	45.37	41.73	34.66	28.65	20.04
Tangible Book Value	1,030	952.79	805.39	702.57	353.11
Tangible Book Value Per Share	37.54	34.74	29.36	25.61	17.17
Machinery	299.01	263.11	190.4	163.55	123.88
Construction In Progress	-	-	-	4.81	-
Leasehold Improvements	61.72	60.82	73.54	61.88	38.94

Source: S&P Global Market Intelligence. Standard template. Financial Sources.