Highnoon Laboratories Limited (PSX:HINOON)

Highnoon Laboratories Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,153	1,494	212.55	287.4	817.06	863.13
Short-Term Investments	224.38	166.93	469.67	-	-	-
Trading Asset Securities	1,475	3,472	1,699	1,339	2,060	1,094
Cash & Short-Term Investments	2,852	5,133	2,381	1,626	2,877	1,957
Cash Growth	18.86%	115.53%	46.43%	-43.47%	47.00%	127.81%
Accounts Receivable	3,078	2,424	2,167	1,330	694.69	322.55
Other Receivables	390.71	349.88	455.85	488.7	52.57	54.32
Receivables	3,469	2,773	2,623	1,819	747.25	376.87
Inventory	4,942	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	775.89	124.1	317.78	545.42	354	453.53
Total Current Assets	12,039	13,177	10,545	8,434	6,451	4,988
Property, Plant & Equipment	4,092	3,891	4,084	2,394	1,823	1,772
Goodwill	0.83	0.83	0.83	0.83	0.83	0.83
Other Intangible Assets	45.55	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	68.19	115.07	81.39	87	56.03	58.9
Total Assets	16,295	17,231	14,743	10,957	8,390	6,849
Accounts Payable	2,987	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	20.47	784.23	260.37	511.8	46.62	32.21
Current Portion of Long-Term Debt	179.01	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	236.16	-	-	124.62	296.56	298.13
Current Unearned Revenue	178.04	246.11	85.66	74.9	70.07	95.92
Other Current Liabilities	304.73	411.11	454.25	306.01	339.28	290.65
Total Current Liabilities	3,905	4,364	3,074	2,572	1,796	1,388
Long-Term Debt	254.37	318.82	647.72	15.44	-	175.44
Long-Term Leases	196.06	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	384.24	279.38	202.06	-	-	-
Other Long-Term Liabilities	144.69	403.79	528.77	-	-	-
Total Liabilities	4,884	5,436	4,708	3,302	2,473	2,257
Common Stock	529.83	529.83	529.83	418.84	380.76	346.15
Retained Earnings	9,822	10,188	8,380	6,826	5,100	3,786
Comprehensive Income & Other	1,059	1,078	1,126	410.14	436.25	460.51
Total Common Equity	11,411	11,795	10,036	7,655	5,917	4,592
Shareholders' Equity	11,411	11,795	10,036	7,655	5,917	4,592
Total Liabilities & Equity	16,295	17,231	14,743	10,957	8,390	6,849
Total Debt	649.91	1,368	1,503	787.83	374.74	539.74
Net Cash (Debt)	2,202	3,765	878.3	838.46	2,502	1,417
Net Cash Growth	71.65%	328.63%	4.75%	-66.49%	76.55%	100.64%
Net Cash Per Share	41.56	71.05	16.58	15.83	47.22	26.75
Filing Date Shares Outstanding	52.98	52.98	52.98	52.98	52.98	52.98
Total Common Shares Outstanding	52.98	52.98	52.98	52.98	52.98	52.98
Working Capital	8,134	8,813	7,471	5,862	4,655	3,600
Book Value Per Share	215.37	222.62	189.41	144.48	111.68	86.67
Tangible Book Value	11,365	11,747	10,003	7,618	5,895	4,590
Tangible Book Value Per Share	214.50	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.