Highnoon Laboratories Limited (PSX:HINOON)

Highnoon Laboratories Balance Sheet

Financials in millions PKR. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,494	212.55	287.4	817.06	863.13
Short-Term Investments	166.93	469.67	-	-	-
Trading Asset Securities	3,472	1,699	1,339	2,060	1,094
Cash & Short-Term Investments	5,133	2,381	1,626	2,877	1,957
Cash Growth	115.53%	46.43%	-43.47%	47.00%	127.81%
Accounts Receivable	2,424	2,167	1,330	694.69	322.55
Other Receivables	349.88	455.85	488.7	52.57	54.32
Receivables	2,773	2,623	1,819	747.25	376.87
Inventory	5,106	5,189	4,393	2,450	2,183
Prepaid Expenses	41.46	33.85	49.95	22.53	17.46
Other Current Assets	124.1	317.78	545.42	354	453.53
Total Current Assets	13,177	10,545	8,434	6,451	4,988
Property, Plant & Equipment	3,891	4,084	2,394	1,823	1,772
Goodwill	0.83	0.83	0.83	0.83	0.83
Other Intangible Assets	46.87	32.29	35.84	21.62	0.92
Long-Term Deferred Tax Assets	-	-	4.89	37.25	28.9
Other Long-Term Assets	115.07	81.39	87	56.03	58.9
Total Assets	17,231	14,743	10,957	8,390	6,849
Accounts Payable	1,815	909.03	685.29	262.62	168.54
Accrued Expenses	912.21	1,025	792.24	572.89	299.63
Short-Term Debt	784.23	260.37	511.8	46.62	32.21
Current Portion of Long-Term Debt	128.9	66.4	2.57	178.62	184.62
Current Portion of Leases	65.98	273.54	74.08	29.75	17.9
Current Income Taxes Payable	-	-	124.62	296.56	298.13
Current Unearned Revenue	246.11	85.66	74.9	70.07	95.92
Other Current Liabilities	411.11	454.25	306.01	339.28	290.65
Total Current Liabilities	4,364	3,074	2,572	1,796	1,388
Long-Term Debt	318.82	647.72	15.44	-	175.44
Long-Term Leases	70.06	255.02	183.93	119.76	129.57
Long-Term Unearned Revenue	-	-	5.59	10.24	38.67
Long-Term Deferred Tax Liabilities	279.38	202.06	-	-	-
Other Long-Term Liabilities	403.79	528.77	-	-	-
Total Liabilities	5,436	4,708	3,302	2,473	2,257
Common Stock	529.83	529.83	418.84	380.76	346.15
Retained Earnings	10,188	8,380	6,826	5,100	3,786
Comprehensive Income & Other	1,078	1,126	410.14	436.25	460.51
Total Common Equity	11,795	10,036	7,655	5,917	4,592
Shareholders' Equity	11,795	10,036	7,655	5,917	4,592
Total Liabilities & Equity	17,231	14,743	10,957	8,390	6,849
Total Debt	1,368	1,503	787.83	374.74	539.74
Net Cash (Debt)	3,765	878.3	838.46	2,502	1,417
Net Cash Growth	328.63%	4.75%	-66.49%	76.55%	100.64%
Net Cash Per Share	71.05	16.58	15.83	47.22	26.75
Filing Date Shares Outstanding	52.98	52.98	52.98	52.98	52.98
Total Common Shares Outstanding	52.98	52.98	52.98	52.98	52.98
Working Capital	8,813	7,471	5,862	4,655	3,600
Book Value Per Share	222.62	189.41	144.48	111.68	86.67
Tangible Book Value	11,747	10,003	7,618	5,895	4,590
Tangible Book Value Per Share	221.72	188.79	143.79	111.25	86.64
Land	1,079	764.5	338.4	338.4	338.4
Buildings	1,475	1,263	893.19	798.51	794.23
Machinery	3,823	3,218	2,076	2,155	2,014
Construction In Progress	177.08	722.03	442.02	13.71	81.28
Leasehold Improvements	49.4	49.4	49.4	30.49	-

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