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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	681.79	1,494	212.55	287.4	817.06	863.13
Short-Term Investments	246.92	166.93	469.67	-	-	-
Trading Asset Securities	3,372	3,472	1,699	1,339	2,060	1,094
Cash & Short-Term Investments	4,301	5,133	2,381	1,626	2,877	1,957
Cash Growth	88.63%	115.53%	46.43%	-43.47%	47.00%	127.81%
Accounts Receivable	4,216	2,424	2,167	1,330	694.69	322.55
Other Receivables	216.96	349.88	455.85	488.7	52.57	54.32
Receivables	4,433	2,773	2,623	1,819	747.25	376.87
Inventory	4,409	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	807.54	124.1	317.78	545.42	354	453.53
Total Current Assets	13,950	13,177	10,545	8,434	6,451	4,988
Property, Plant & Equipment	3,849	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	43.5	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	152.26	115.07	81.39	87	56.03	58.9
Total Assets	17,996	17,231	14,743	10,957	8,390	6,849
Accounts Payable	3,615	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	31.91	784.23	260.37	511.8	46.62	32.21
Current Portion of Long-Term Debt	128.9	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	175.08	246.11	85.66	74.9	70.07	95.92
Other Current Liabilities	210.19	411.11	454.25	306.01	339.28	290.65
Total Current Liabilities	4,161	4,364	3,074	2,572	1,796	1,388
Long-Term Debt	286.6	318.82	647.72	15.44	-	175.44
Long-Term Leases	111.77	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	279.38	202.06	-	-	-
Other Long-Term Liabilities	407.88	403.79	528.77	-	-	-
Total Liabilities	5,246	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	11,153	10,188	8,380	6,826	5,100	3,786
Comprehensive Income & Other	1,066	1,078	1,126	410.14	436.25	460.51
Total Common Equity	12,750	11,795	10,036	7,655	5,917	4,592
Shareholders' Equity	12,750	11,795	10,036	7,655	5,917	4,592
Total Liabilities & Equity	17,996	17,231	14,743	10,957	8,390	6,849
Total Debt	559.16	1,368	1,503	787.83	374.74	539.74
Net Cash (Debt)	3,742	3,765	878.3	838.46	2,502	1,417
Net Cash Growth	310.86%	328.63%	4.75%	-66.49%	76.55%	100.64%
Net Cash Per Share	70.62	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	9,789	8,813	7,471	5,862	4,655	3,600
Book Value Per Share	240.64	222.62	189.41	144.48	111.68	86.67
Tangible Book Value	12,705	11,747	10,003	7,618	5,895	4,590
Tangible Book Value Per Share	239.80	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.