Habib Sugar Mills Limited (PSX: HABSM)

Habib Sugar Mills Balance Sheet

Financials in millions PKR. Fiscal year is October - September.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019
Cash & Equivalents	1,843	1,274	545.97	269.22	4,072	2,465
Short-Term Investments	1,650	6,412	2,706	3,543	-	-
Cash & Short-Term Investments	3,493	7,687	3,252	3,812	4,072	2,465
Cash Growth	52.39%	136.39%	-14.69%	-6.40%	65.20%	221.05%
Accounts Receivable	1,141	1,161	324.14	407.45	149.01	387.3
Other Receivables	24.98	45.55	35.24	134.06	87.28	185.39
Receivables	1,196	1,223	383.81	547.82	243.04	579.02
Inventory	9,500	4,344	5,279	2,090	1,066	2,012
Prepaid Expenses	-	63.24	19.73	15.34	9.03	9.08
Other Current Assets	366.8	170.54	52.4	45.03	514.57	885.32
Total Current Assets	14,556	13,488	8,987	6,510	5,905	5,951
Property, Plant & Equipment	2,132	2,292	2,372	2,508	2,496	2,525
Long-Term Investments	4,036	1,908	2,156	2,806	2,697	2,250
Other Long-Term Assets	3.97	3.97	3.97	3.95	3.93	3.93
Total Assets	20,743	17,709	13,533	11,835	11,107	10,736
Accounts Payable	2,030	2,054	1,305	1,235	1,509	1,702
Accrued Expenses	949.13	871.12	549.27	545.5	380.44	301.94
Short-Term Debt	1,156	1,157	-	-	-	-
Current Portion of Leases	7.43	9.57	7.93	6.32	5.18	-
Current Income Taxes Payable	325.36	202.06	20.61	-	-	-
Current Unearned Revenue	2,397	1,616	1,811	482.46	320.41	518.41
Other Current Liabilities	309.89	232.21	141.27	131.22	121.64	81.97
Total Current Liabilities	7,175	6,142	3,835	2,400	2,336	2,604
Long-Term Leases	12.91	-	9.57	7.63	13.95	-
Long-Term Deferred Tax Liabilities	208.5	180.5	92	83	29	69
Other Long-Term Liabilities	73.63	71.43	76.82	84.09	104.01	-
Total Liabilities	7,470	6,394	4,013	2,575	2,483	2,673
Common Stock	675	750	750	750	750	750
Additional Paid-In Capital	34	34	34	34	34	34
Retained Earnings	10,549	9,533	7,749	6,864	6,163	5,854
Comprehensive Income & Other	3,063	998.37	987.32	1,612	1,676	1,425
Shareholders' Equity	13,273	11,315	9,520	9,260	8,623	8,063
Total Liabilities & Equity	20,743	17,709	13,533	11,835	11,107	10,736
Total Debt	1,176	1,166	17.5	13.95	19.13	-
Net Cash (Debt)	2,317	6,521	3,234	3,798	4,053	2,465
Net Cash Growth	2150.25%	101.61%	-14.84%	-6.30%	64.43%	221.05%
Net Cash Per Share	15.44	43.47	21.56	25.32	27.02	16.43
Filing Date Shares Outstanding	135	150	150	150	150	150
Total Common Shares Outstanding	135	150	150	150	150	150
Working Capital	7,382	7,346	5,152	4,109	3,568	3,346
Book Value Per Share	98.32	75.44	63.47	61.74	57.49	53.75
Tangible Book Value	13,273	11,315	9,520	9,260	8,623	8,063
Tangible Book Value Per Share	98.32	75.44	63.47	61.74	57.49	53.75
Land	-	320.46	237.61	220.59	189.47	189.47
Buildings	-	185.95	185.95	185.95	185.95	185.95
Machinery	-	4,815	4,794	4,564	4,373	4,240
Construction In Progress	-	63.64	23.57	166.7	151.12	91.88

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