Hi-Tech Lubricants Limited (PSX: HTL)

Hi-Tech Lubricants Balance Sheet

Financials in millions PKR. Fiscal year is July - June.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	411.31	411.31	255.08	660.43	387.75	186.74
Short-Term Investments	7.64	7.64	2.45	10.07	20.31	12.53
Trading Asset Securities	222.72	222.72	222.58	226.8	446.04	250.86
Cash & Short-Term Investments	641.67	641.67	480.11	897.31	854.1	450.14
Cash Growth	33.65%	33.65%	-46.49%	5.06%	89.74%	-38.24%
Accounts Receivable	1,101	1,101	233.97	109.03	103.12	76.1
Other Receivables	311.23	311.23	220.82	441.89	141.77	34.31
Receivables	1,435	1,435	468.14	555.51	250.76	115.54
Inventory	3,312	3,312	3,340	4,030	2,020	1,530
Prepaid Expenses	13.47	13.47	15.3	22.81	14.73	17.92
Other Current Assets	781.72	781.72	561.76	416.45	326.16	889.94
Total Current Assets	6,183	6,183	4,865	5,922	3,466	3,003
Property, Plant & Equipment	7,169	7,169	7,076	6,551	3,776	3,437
Other Intangible Assets	9.65	9.65	20.26	21.76	17.38	7.87
Long-Term Deferred Tax Assets	-	-	-	-	-	17.05
Other Long-Term Assets	43.31	43.31	198.7	185.22	130.98	11.68
Total Assets	13,407	13,407	12,163	12,680	7,390	6,477
Accounts Payable	2,812	2,812	1,041	1,732	1,118	641.28
Accrued Expenses	1,102	1,102	901.38	962.08	539.94	426.47
Short-Term Debt	2,064	2,064	2,407	1,898	607.99	1,014
Current Portion of Long-Term Debt	78.18	78.18	35.16	60.43	106.25	18.3
Current Portion of Leases	163.54	163.54	174.31	138.9	66.54	72.31
Current Unearned Revenue	78.94	78.94	80.59	85.71	48.7	52.49
Other Current Liabilities	55.69	55.69	57.36	38.58	52.52	27.45
Total Current Liabilities	6,354	6,354	4,696	4,915	2,540	2,252
Long-Term Debt	506.84	506.84	596.99	516.63	147.36	48.79
Long-Term Leases	479.85	479.85	487.91	485.62	315.09	184.2
Long-Term Unearned Revenue	71.65	71.65	93.51	114.69	19.73	2.08
Long-Term Deferred Tax Liabilities	58.38	58.38	227.62	376.45	14.45	-
Other Long-Term Liabilities	15	15	16.5	17	17	0.5
Total Liabilities	7,486	7,486	6,119	6,426	3,054	2,488
Common Stock	1,392	1,392	1,392	1,392	1,160	1,160
Additional Paid-In Capital	1,442	1,442	1,442	1,442	1,442	1,442
Retained Earnings	974.79	974.79	1,112	1,638	1,735	1,388
Comprensive Income & Other	2,113	2,113	2,098	1,783	-	-
Shareholders' Equity	5,922	5,922	6,044	6,254	4,336	3,989
Total Liabilities & Equity	13,407	13,407	12,163	12,680	7,390	6,477
Total Debt	3,293	3,293	3,701	3,099	1,243	1,338
Net Cash (Debt)	-2,651	-2,651	-3,221	-2,202	-389.13	-887.45
Net Cash Per Share	-19.04	-19.04	-23.14	-15.82	-2.80	-6.38
Filing Date Shares Outstanding	139.2	139.2	139.2	139.2	139.2	139.2
Total Common Shares Outstanding	139.2	139.2	139.2	139.2	139.2	139.2
Working Capital	-170.71	-170.71	168.73	1,006	926.01	751.1
Book Value Per Share	42.54	42.54	43.42	44.93	31.15	28.66
Tangible Book Value	5,912	5,912	6,023	6,233	4,319	3,981
Tangible Book Value Per Share	42.47	42.47	43.27	44.77	31.03	28.60
Land	2,811	2,811	2,795	2,481	696.92	740.2
Buildings	1,665	1,665	1,535	1,372	1,318	956.89
Machinery	3,101	3,101	2,938	2,595	1,778	1,635
Construction In Progress	163.65	163.65	130.55	243.23	254.19	331.83
Leasehold Improvements	4.46	4.46	4.46	4.46	4.46	-

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