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	Sep 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	215.35	411.31	255.08	660.43	387.75	186.74
Short-Term Investments	76.2	7.64	2.45	10.07	20.31	12.53
Trading Asset Securities	217.93	222.72	222.58	226.8	446.04	250.86
Cash & Short-Term Investments	509.48	641.67	480.11	897.31	854.1	450.14
Cash Growth	-1.27%	33.65%	-46.49%	5.06%	89.74%	-38.24%
Accounts Receivable	581.36	1,101	233.97	109.03	103.12	76.1
Other Receivables	470.48	311.23	220.82	441.89	141.77	34.31
Receivables	1,438	1,435	468.14	555.51	250.76	115.54
Inventory	2,810	3,312	3,340	4,030	2,020	1,530
Prepaid Expenses	-	13.47	15.3	22.81	14.73	17.92
Other Current Assets	384.89	781.72	561.76	416.45	326.16	889.94
Total Current Assets	5,142	6,183	4,865	5,922	3,466	3,003
Property, Plant & Equipment	7,155	7,169	7,076	6,551	3,776	3,437
Other Intangible Assets	7.41	9.65	20.26	21.76	17.38	7.87
Long-Term Deferred Tax Assets	-	-	-	-	-	17.05
Other Long-Term Assets	35.31	43.31	198.7	185.22	130.98	11.68
Total Assets	12,342	13,407	12,163	12,680	7,390	6,477
Accounts Payable	2,331	2,812	1,041	1,732	1,118	641.28
Accrued Expenses	94.05	1,102	901.38	962.08	539.94	426.47
Short-Term Debt	2,671	2,064	2,407	1,898	607.99	1,014
Current Portion of Long-Term Debt	46.77	78.18	35.16	60.43	106.25	18.3
Current Portion of Leases	157.82	163.54	174.31	138.9	66.54	72.31
Current Unearned Revenue	-	78.94	80.59	85.71	48.7	52.49
Other Current Liabilities	59	55.69	57.36	38.58	52.52	27.45
Total Current Liabilities	5,359	6,354	4,696	4,915	2,540	2,252
Long-Term Debt	481.65	506.84	596.99	516.63	147.36	48.79
Long-Term Leases	467.74	479.85	487.91	485.62	315.09	184.2
Long-Term Unearned Revenue	-	71.65	93.51	114.69	19.73	2.08
Long-Term Deferred Tax Liabilities	-	58.38	227.62	376.45	14.45	-
Other Long-Term Liabilities	91.84	15	16.5	17	17	0.5
Total Liabilities	6,400	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	994.95	974.79	1,112	1,638	1,735	1,388
Comprehensive Income & Other	2,113	2,113	2,098	1,783	-	-
Shareholders' Equity	5,942	5,922	6,044	6,254	4,336	3,989
Total Liabilities & Equity	12,342	13,407	12,163	12,680	7,390	6,477
Total Debt	3,825	3,293	3,701	3,099	1,243	1,338
Net Cash (Debt)	-3,315	-2,651	-3,221	-2,202	-389.13	-887.45
Net Cash Per Share	-23.57	-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	-217	-170.71	168.73	1,006	926.01	751.1
Book Value Per Share	42.68	42.54	43.42	44.93	31.15	28.66
Tangible Book Value	5,934	5,912	6,023	6,233	4,319	3,981
Tangible Book Value Per Share	42.63	42.47	43.27	44.77	31.03	28.60
Land	-	2,811	2,795	2,481	696.92	740.2
Buildings	-	1,665	1,535	1,372	1,318	956.89
Machinery	-	3,101	2,938	2,595	1,778	1,635
Construction In Progress	-	163.65	130.55	243.23	254.19	331.83
Leasehold Improvements	-	4.46	4.46	4.46	4.46	-

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