Highnoon Laboratories Limited (PSX: HINOON)

Highnoon Laboratories Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1,210	212.55	287.4	817.06	863.13	859.03
Trading Asset Securities	2,275	2,169	1,339	2,060	1,094	-
Cash & Short-Term Investments	3,619	2,381	1,626	2,877	1,957	859.03
Cash Growth	220.08%	46.43%	-43.47%	47.00%	127.81%	10.03%
Accounts Receivable	3,277	2,167	1,330	694.69	322.55	391.16
Other Receivables	254.22	455.85	488.7	52.57	54.32	6.05
Receivables	3,531	2,623	1,819	747.25	376.87	397.22
Inventory	4,420	5,189	4,393	2,450	2,183	1,831
Prepaid Expenses	-	33.85	49.95	22.53	17.46	12.83
Other Current Assets	1,050	317.78	545.42	354	453.53	168.75
Total Current Assets	12,620	10,545	8,434	6,451	4,988	3,268
Property, Plant & Equipment	4,351	4,084	2,394	1,823	1,772	1,383
Goodwill	0.83	0.83	0.83	0.83	0.83	0.83
Other Intangible Assets	29.21	32.29	35.84	21.62	0.92	1.41
Long-Term Deferred Tax Assets	-	-	4.89	37.25	28.9	28.36
Other Long-Term Assets	110.13	81.39	87	56.03	58.9	49.83
Total Assets	17,111	14,743	10,957	8,390	6,849	4,731
Accounts Payable	3,596	909.03	685.29	262.62	168.54	322.44
Accrued Expenses	-	1,025	792.24	572.89	299.63	187.11
Short-Term Debt	143.56	260.37	511.8	46.62	32.21	36.44
Current Portion of Long-Term Debt	249.24	66.4	2.57	178.62	184.62	25.33
Current Portion of Leases	-	273.54	74.08	29.75	17.9	10.67
Current Income Taxes Payable	21.17	-	124.62	296.56	298.13	23.89
Current Unearned Revenue	408.24	85.66	74.9	70.07	95.92	36.14
Other Current Liabilities	271.93	454.25	306.01	339.28	290.65	117.23
Total Current Liabilities	4,690	3,074	2,572	1,796	1,388	759.26
Long-Term Debt	513.54	647.72	15.44	-	175.44	19
Long-Term Leases	248.54	255.02	183.93	119.76	129.57	61.21
Long-Term Unearned Revenue	-	4.74	5.59	10.24	38.67	28.99
Long-Term Deferred Tax Liabilities	297.51	202.06	-	-	-	-
Total Liabilities	6,269	4,708	3,302	2,473	2,257	1,284
Common Stock	529.83	529.83	418.84	380.76	346.15	314.68
Retained Earnings	9,232	8,380	6,826	5,100	3,786	2,777
Comprehensive Income & Other	1,081	1,126	410.14	436.25	460.51	356.34
Total Common Equity	10,842	10,036	7,655	5,917	4,592	3,448
Shareholders' Equity	10,842	10,036	7,655	5,917	4,592	3,448
Total Liabilities & Equity	17,111	14,743	10,957	8,390	6,849	4,731
Total Debt	1,155	1,503	787.83	374.74	539.74	152.66
Net Cash (Debt)	2,464	878.3	838.46	2,502	1,417	706.37
Net Cash Growth	843.46%	4.75%	-66.49%	76.54%	100.64%	13.97%
Net Cash Per Share	46.50	16.58	15.83	47.22	26.75	13.33
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	7,930	7,471	5,862	4,655	3,600	2,509
Book Value Per Share	204.63	189.41	144.48	111.68	86.67	65.07
Tangible Book Value	10,812	10,003	7,618	5,895	4,590	3,446
Tangible Book Value Per Share	204.06	188.79	143.79	111.25	86.64	65.03
Land	-	764.5	338.4	338.4	338.4	274.7
Buildings	-	1,263	893.19	798.51	794.23	588.41
Machinery	-	3,218	2,076	2,155	2,014	1,706
Construction In Progress	-	722.03	442.02	13.71	81.28	126.15
Leasehold Improvements	-	49.4	49.4	30.49	-	-

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