Kohat Cement Company Limited (PSX: KOHC)

Kohat Cement Company 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	2,303	1,103	933.54	480.77	1,198	891.61
Short-Term Investments	1,398	97.34	97.67	97.89	49.49	160.13
Trading Asset Securities	24,385	20,182	12,237	10,026	2,950	-
Cash & Short-Term Investments	28,086	21,382	13,269	10,605	4,197	1,052
Cash Growth	60.46%	61.15%	25.12%	152.66%	299.08%	-55.83%
Accounts Receivable	1,512	2,110	1,206	916.04	983.57	494.32
Other Receivables	-	9.94	13.03	8.49	10.72	4.58
Receivables	2,637	2,652	1,388	924.53	994.29	498.89
Inventory	7,228	7,579	7,656	5,671	4,184	3,266
Prepaid Expenses	-	6.51	20.01	16.99	20.11	17.79
Other Current Assets	-	673.9	580.34	558.47	453.63	403.03
Total Current Assets	37,950	32,294	22,913	17,776	9,849	5,238
Property, Plant & Equipment	22,155	22,158	22,229	21,331	22,028	22,778
Other Intangible Assets	0.45	0.51	1.57	2.7	6.73	11.21
Other Long-Term Assets	4,370	4,390	4,385	4,241	4,177	3,730
Total Assets	64,503	58,843	49,530	43,351	36,087	31,757
Accounts Payable	1,403	1,781	674.67	1,282	1,555	1,091
Accrued Expenses	5,223	3,736	4,229	3,986	3,025	2,583
Short-Term Debt	350	-	-	-	498	1,302
Current Portion of Long-Term Debt	973.25	1,034	1,034	1,072	1,147	248.5
Current Income Taxes Payable	4,374	3,544	3,080	2,438	635.93	52.87
Current Unearned Revenue	144.18	113.42	253.14	264.98	137.09	126.58
Other Current Liabilities	938.41	886.01	641.68	445.73	574.47	875.68
Total Current Liabilities	13,406	11,096	9,912	9,488	7,572	6,280
Long-Term Debt	922.15	1,119	2,149	3,179	4,406	5,439
Long-Term Unearned Revenue	-	-	-	-	1.33	-
Long-Term Deferred Tax Liabilities	5,614	5,506	4,823	3,407	1,858	1,288
Other Long-Term Liabilities	32.46	32.89	35.38	29.68	26.39	23.28
Total Liabilities	19,974	17,753	16,920	16,104	13,863	13,030
Common Stock	1,959	1,959	2,009	2,009	2,009	2,009
Additional Paid-In Capital	49.7	49.7	49.7	49.7	49.7	49.7
Retained Earnings	42,524	39,085	30,554	25,190	20,166	16,668
Comprehensive Income & Other	-2.66	-2.66	-2.42	-2.2	-0.6	0.04
Shareholders' Equity	44,529	41,090	32,610	27,246	22,224	18,727
Total Liabilities & Equity	64,503	58,843	49,530	43,351	36,087	31,757
Total Debt	2,245	2,153	3,183	4,251	6,051	6,989
Net Cash (Debt)	25,840	19,229	10,085	6,354	-1,854	-5,938
Net Cash Growth	77.26%	90.67%	58.73%	-	-	-
Net Cash Per Share	131.93	97.89	50.21	31.63	-9.23	-29.56
Filing Date Shares Outstanding	195.86	195.86	200.86	200.86	200.86	200.86
Total Common Shares Outstanding	195.86	195.86	200.86	200.86	200.86	200.86
Working Capital	24,545	21,199	13,001	8,288	2,277	-1,042
Book Value Per Share	227.35	209.79	162.35	135.65	110.64	93.23
Tangible Book Value	44,529	41,090	32,608	27,244	22,217	18,715
Tangible Book Value Per Share	227.35	209.79	162.34	135.63	110.61	93.18
Land	-	491.49	478.78	369.17	203.49	197.2
Buildings	-	8,549	8,470	8,465	8,135	7,760
Machinery	-	22,672	20,866	20,791	20,751	20,795
Construction In Progress	-	1,000	1,943	130.9	273.94	164.58

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