The Pakistan Credit Rating Agency Limited (PSX:GEMPACRA)

PSX:GEMPACRA Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	54.89	84.26	34.12	90.6	0.96
Short-Term Investments	39.05	44.2	59.96	-	-
Cash & Short-Term Investments	93.94	128.46	94.09	90.6	0.96
Cash Growth	-26.87%	36.53%	3.85%	9342.89%	-80.16%
Accounts Receivable	100.17	83.98	79.73	99.26	121.76
Other Receivables	0.65	1.92	10.23	1	0.35
Receivables	100.82	115.9	119.96	100.26	152.11
Prepaid Expenses	3.24	2.55	2.45	1.66	1.41
Other Current Assets	1.94	14.02	54.1	1.65	0.08
Total Current Assets	199.94	260.93	270.6	194.18	154.55
Property, Plant & Equipment	25.58	35.64	26.9	30.18	153.57
Long-Term Investments	59.39	65.84	68.97	69.28	48.7
Other Intangible Assets	3.75	3.8	0.13	0.23	0.25
Long-Term Deferred Tax Assets	5.98	6.41	3.21	3.09	10.63
Other Long-Term Assets	1.34	1.34	1.34	1.34	1.34
Total Assets	295.98	373.97	371.14	298.3	369.04
Accrued Expenses	56.5	56.58	58.68	45.45	38.09
Short-Term Debt	-	-	-	-	45.18
Current Portion of Long-Term Debt	-	-	9.28	23.79	-
Current Portion of Leases	8.22	5.92	6.46	5.28	-
Current Income Taxes Payable	3.13	8.77	37.51	-	-
Current Unearned Revenue	79.96	107.26	98.09	59.2	40.29
Other Current Liabilities	2.72	0.55	0.66	1.01	0.75
Total Current Liabilities	150.53	179.08	210.68	134.73	124.32
Long-Term Debt	-	-	-	5.84	12.71
Long-Term Leases	-	8.16	7.82	14.28	-
Long-Term Unearned Revenue	-	-	-	0.89	0.9
Other Long-Term Liabilities	0	-	-	-	-
Total Liabilities	150.53	187.24	218.49	155.73	137.92
Common Stock	74.53	74.53	74.53	74.53	74.53
Retained Earnings	70.92	112.2	78.12	68.03	74.64
Comprehensive Income & Other	-	-	-	-	81.95
Shareholders' Equity	145.45	186.73	152.65	142.56	231.12
Total Liabilities & Equity	295.98	373.97	371.14	298.3	369.04
Total Debt	8.22	14.08	23.56	49.19	57.89
Net Cash (Debt)	85.72	114.38	70.52	41.41	-56.93
Net Cash Growth	-25.05%	62.18%	70.30%	-	-
Net Cash Per Share	11.50	15.35	9.46	5.56	-7.64
Filing Date Shares Outstanding	7.45	7.45	7.45	7.45	7.45
Total Common Shares Outstanding	7.45	7.45	7.45	7.45	7.45
Working Capital	49.41	81.85	59.92	59.45	30.24
Book Value Per Share	19.52	25.05	20.48	19.13	31.01
Tangible Book Value	141.7	182.93	152.52	142.34	230.86
Tangible Book Value Per Share	19.01	24.55	20.46	19.10	30.98
Land	-	-	-	-	144.32
Machinery	45.37	43.45	39.03	33.07	39.6

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