International Steels Limited (PSX: ISL)

International Steels 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	1,565	2,708	1,765	896.46	292.51	106.2
Cash & Short-Term Investments	1,565	2,708	1,765	896.46	292.51	106.2
Cash Growth	-76.03%	53.42%	96.90%	206.47%	175.44%	-73.64%
Accounts Receivable	936.33	1,449	1,165	1,067	966.77	1,055
Other Receivables	1,695	726.05	480.95	1,740	1,577	5,067
Receivables	2,631	2,175	1,646	2,807	2,543	6,122
Inventory	19,666	19,161	18,266	31,101	17,758	15,801
Prepaid Expenses	-	24.27	10.16	8.51	10.9	34.52
Other Current Assets	157.65	172.15	45.7	102.29	1,915	108.33
Total Current Assets	24,020	24,241	21,733	34,915	22,520	22,172
Property, Plant & Equipment	19,912	20,040	20,348	20,813	19,199	20,688
Other Intangible Assets	451.98	408.85	309.58	176.87	0.89	1.2
Other Long-Term Assets	0.1	0.1	0.1	0.1	0.1	0.1
Total Assets	44,432	44,690	42,392	55,905	41,720	42,861
Accounts Payable	1,073	5,734	4,360	434.5	1,905	5,184
Accrued Expenses	2,614	3,133	3,087	3,639	3,065	2,626
Short-Term Debt	8,562	3,560	3,334	17,360	6,796	11,520
Current Portion of Long-Term Debt	264.14	344.94	377.38	1,419	1,462	1,488
Current Portion of Leases	25.07	24.89	19.86	16.16	20.73	16.76
Current Income Taxes Payable	-	-	920.89	1,376	125.01	-
Current Unearned Revenue	1,546	1,833	1,834	2,301	1,281	1,383
Other Current Liabilities	5,559	4,103	3,474	2,668	1,701	1,350
Total Current Liabilities	19,643	18,733	17,407	29,213	16,357	23,567
Long-Term Debt	808.69	845.32	1,006	2,779	3,731	5,024
Long-Term Leases	17.06	4.42	29.43	48.79	1.93	38.1
Long-Term Unearned Revenue	91.53	98.24	126.74	136.55	1.02	7.3
Long-Term Deferred Tax Liabilities	1,800	1,811	1,990	1,705	2,032	1,499
Other Long-Term Liabilities	0	-	148.99	426.52	708.96	-
Total Liabilities	22,360	21,492	20,708	34,309	22,832	30,135
Common Stock	4,350	4,350	4,350	4,350	4,350	4,350
Retained Earnings	15,629	16,735	15,146	14,835	13,317	7,122
Comprehensive Income & Other	2,093	2,112	2,187	2,411	1,220	1,254
Shareholders' Equity	22,072	23,197	21,684	21,596	18,888	12,726
Total Liabilities & Equity	44,432	44,690	42,392	55,905	41,720	42,861
Total Debt	9,677	4,780	4,767	21,623	12,012	18,087
Net Cash (Debt)	-8,112	-2,072	-3,002	-20,726	-11,720	-17,981
Net Cash Per Share	-18.62	-4.76	-6.90	-47.65	-26.94	-41.33
Filing Date Shares Outstanding	435	435	435	435	435	435
Total Common Shares Outstanding	435	435	435	435	435	435
Working Capital	4,377	5,508	4,327	5,702	6,162	-1,395
Book Value Per Share	50.74	53.33	49.85	49.65	43.42	29.25
Tangible Book Value	21,620	22,789	21,374	21,419	18,887	12,725
Tangible Book Value Per Share	49.70	52.39	49.14	49.24	43.42	29.25
Land	-	2,816	2,816	2,816	2,241	2,241
Buildings	-	3,850	3,790	3,768	3,357	3,346
Machinery	-	23,182	22,229	21,255	20,429	21,148
Construction In Progress	1,161	1,035	703.72	574.4	150.99	107.34

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