Gharibwal Cement Limited (PSX: GWLC)

Gharibwal Cement 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	391.39	391.39	541.62	1,098	1,295	431.4
Short-Term Investments	412.82	412.82	205	-	-	-
Cash & Short-Term Investments	804.21	804.21	746.62	1,098	1,295	431.4
Cash Growth	7.71%	7.71%	-32.01%	-15.20%	200.19%	-0.08%
Accounts Receivable	818.25	818.25	421.54	377.27	472.34	572.89
Other Receivables	52.69	52.69	229.21	106.01	31.43	19.79
Receivables	1,456	1,456	1,240	1,072	1,093	1,145
Inventory	5,592	5,592	3,884	4,561	3,077	2,268
Prepaid Expenses	6.9	6.9	21.01	4.81	4.85	7.21
Other Current Assets	642.93	642.93	725.14	532.12	1,468	1,306
Total Current Assets	8,502	8,502	6,617	7,269	6,938	5,158
Property, Plant & Equipment	28,548	28,548	28,363	18,871	19,623	20,303
Other Intangible Assets	-	-	1.48	5.73	9.98	1.62
Other Long-Term Assets	73.44	73.44	47.25	47.25	70.39	47.25
Total Assets	37,126	37,126	35,035	26,199	26,654	25,510
Accounts Payable	1,367	1,367	1,392	850.79	2,228	1,740
Accrued Expenses	1,968	1,968	1,917	1,817	1,311	1,609
Short-Term Debt	-	-	-	-	-	182.43
Current Portion of Long-Term Debt	204.79	204.79	231.86	845.88	1,136	612.39
Current Portion of Leases	-	-	-	5.49	11.69	10.58
Current Unearned Revenue	11.92	11.92	29.23	55.08	12.95	9.06
Other Current Liabilities	185.01	185.01	553.34	538.3	508.27	498.31
Total Current Liabilities	3,737	3,737	4,123	4,112	5,207	4,661
Long-Term Debt	959.91	959.91	236.43	643.37	1,459	2,472
Long-Term Leases	-	-	-	-	5.23	16.72
Long-Term Deferred Tax Liabilities	8,377	8,377	8,367	4,580	4,154	3,437
Other Long-Term Liabilities	-	-	-	-	44.4	314.54
Total Liabilities	13,074	13,074	12,726	9,351	10,897	11,004
Common Stock	4,003	4,003	4,003	4,003	4,003	4,003
Retained Earnings	11,772	11,772	9,588	8,562	6,981	5,476
Comprensive Income & Other	8,277	8,277	8,718	4,283	4,773	5,027
Shareholders' Equity	24,052	24,052	22,309	16,848	15,757	14,506
Total Liabilities & Equity	37,126	37,126	35,035	26,199	26,654	25,510
Total Debt	1,165	1,165	468.29	1,495	2,612	3,294
Net Cash (Debt)	-360.49	-360.49	278.33	-396.61	-1,317	-2,863
Net Cash Per Share	-0.90	-0.90	0.70	-0.99	-3.29	-7.15
Filing Date Shares Outstanding	400.27	400.27	400.27	400.27	400.27	400.27
Total Common Shares Outstanding	400.27	400.27	400.27	400.27	400.27	400.27
Working Capital	4,765	4,765	2,494	3,157	1,731	496.56
Book Value Per Share	60.09	60.09	55.73	42.09	39.37	36.24
Tangible Book Value	24,052	24,052	22,307	16,842	15,747	14,504
Tangible Book Value Per Share	60.09	60.09	55.73	42.08	39.34	36.24
Land	220.28	220.28	200.6	163.66	163.66	204.26
Buildings	5,951	5,951	5,951	4,605	4,764	4,763
Machinery	37,575	37,575	36,626	23,794	23,679	23,545
Construction In Progress	3,293	3,293	2,742	490.45	341.96	45.22

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