Honda Atlas Cars (Pakistan) Limited (PSX: HCAR)

PSX: HCAR Balance Sheet

Financials in millions PKR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	306.57	1,190	899.07	12,987	14,921	1,522
Trading Asset Securities	-	-	14,251	6,796	-	4,053
Cash & Short-Term Investments	306.57	1,190	15,150	19,782	14,921	5,575
Cash Growth	11.83%	-92.15%	-23.41%	32.58%	167.64%	-9.50%
Accounts Receivable	6,787	8,548	1,184	1,059	917.83	1,059
Other Receivables	10,425	7,581	8,181	9,656	7,101	6,716
Receivables	17,213	16,315	9,583	10,883	8,147	7,906
Inventory	18,029	20,679	12,837	23,156	11,834	11,463
Prepaid Expenses	-	326.76	327.39	290.34	246.11	169.06
Other Current Assets	-	1,788	13,500	5,203	1,803	1,490
Total Current Assets	35,548	40,299	51,398	59,315	36,950	26,602
Property, Plant & Equipment	7,004	7,487	9,275	9,914	7,788	4,616
Other Intangible Assets	739.82	881.48	1,089	747.3	186.19	289.02
Long-Term Accounts Receivable	992.44	776.27	481.27	27.22	56.16	117.08
Other Long-Term Assets	53.49	168.62	101.06	4.04	4.04	4.04
Total Assets	44,548	49,830	62,688	70,263	45,155	31,842
Accounts Payable	18,216	1,385	572.68	2,606	1,461	821.7
Accrued Expenses	26.15	11,650	8,272	6,892	6,307	3,419
Short-Term Debt	383.1	5,516	-	-	-	2,332
Current Portion of Long-Term Debt	-	347.27	233.17	184.16	232.67	-
Current Unearned Revenue	-	1,356	11,066	28,552	10,944	1,993
Other Current Liabilities	610.17	3,943	18,676	7,751	4,962	6,244
Total Current Liabilities	19,235	24,196	38,820	45,985	23,906	14,810
Long-Term Debt	2,356	2,635	2,921	2,739	2,069	-
Long-Term Unearned Revenue	518.97	650.01	838.91	805.87	609.37	16.44
Long-Term Deferred Tax Liabilities	541.24	625.55	706.82	521.18	201.78	270.51
Total Liabilities	22,795	28,175	43,424	50,302	26,959	15,285
Common Stock	1,428	1,428	1,428	1,428	1,428	1,428
Additional Paid-In Capital	76	76	76	76	76	76
Retained Earnings	20,250	20,151	17,760	18,457	16,692	15,053
Shareholders' Equity	21,754	21,655	19,264	19,961	18,196	16,557
Total Liabilities & Equity	44,548	49,830	62,688	70,263	45,155	31,842
Total Debt	2,739	8,497	3,154	2,923	2,301	2,332
Net Cash (Debt)	-2,432	-7,308	11,996	16,859	12,619	3,243
Net Cash Growth	-	-	-28.84%	33.60%	289.18%	-47.36%
Net Cash Per Share	-17.03	-51.17	84.01	118.06	88.37	22.71
Filing Date Shares Outstanding	142.8	142.8	142.8	142.8	142.8	142.8
Total Common Shares Outstanding	142.8	142.8	142.8	142.8	142.8	142.8
Working Capital	16,313	16,102	12,578	13,330	13,045	11,792
Book Value Per Share	152.34	151.65	134.90	139.78	127.42	115.95
Tangible Book Value	21,014	20,774	18,175	19,213	18,010	16,268
Tangible Book Value Per Share	147.16	145.47	127.28	134.55	126.12	113.92
Land	-	417.32	417.32	417.32	417.32	417.32
Buildings	-	2,545	2,545	2,431	2,403	2,402
Machinery	-	14,268	14,788	11,832	9,305	9,513
Construction In Progress	-	22.89	7.02	2,365	3,788	97.06

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