Khairpur Sugar Mills Limited (PSX:KPUS)

Khairpur Sugar Mills Balance Sheet

Financials in millions PKR. Fiscal year is October - September.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020
Cash & Equivalents	61.01	82.25	28.3	176.57	92.72	50.37
Short-Term Investments	317.12	61.95	22.3	-	-	-
Cash & Short-Term Investments	378.12	144.19	50.6	176.57	92.72	50.37
Cash Growth	-51.28%	184.97%	-71.34%	90.42%	84.07%	-41.66%
Accounts Receivable	-	-	12.21	56.81	28.05	-
Other Receivables	-	229.8	227.92	226.64	209.71	211.56
Receivables	938.42	229.8	240.13	283.45	237.76	211.56
Inventory	3,261	2,480	2,519	1,711	1,085	591.28
Prepaid Expenses	-	5.03	10.79	5.51	15.83	9.02
Other Current Assets	-	979.5	859.88	611.55	538.61	459.45
Total Current Assets	4,578	3,838	3,681	2,788	1,970	1,322
Property, Plant & Equipment	4,926	4,920	5,047	3,339	3,256	2,303
Other Intangible Assets	7.39	7.48	7.87	8.29	5.99	6.31
Other Long-Term Assets	12.83	23.67	12.83	13.48	3.23	33.22
Total Assets	9,525	8,789	8,748	6,148	5,234	3,664
Accounts Payable	1,552	269.26	215.11	124.64	123.5	35.5
Accrued Expenses	267.48	535.3	351.71	248.35	148.72	124.61
Short-Term Debt	2,365	2,147	1,981	2,044	1,865	1,416
Current Portion of Long-Term Debt	-	-	-	15.14	69.53	39.38
Current Portion of Leases	7.58	13.19	6.74	7.58	6.56	13.33
Current Income Taxes Payable	5.38	46.16	67.98	91.06	17.05	60.69
Current Unearned Revenue	-	-	-	3.24	-	-
Other Current Liabilities	-	527.21	802.66	613.54	206.4	115.28
Total Current Liabilities	4,198	3,538	3,425	3,148	2,436	1,805
Long-Term Debt	347.42	294.36	482.54	-	949.13	824.59
Long-Term Leases	51.85	48.97	32.85	39.26	1.42	7.98
Long-Term Unearned Revenue	-	-	-	-	9.71	9.93
Long-Term Deferred Tax Liabilities	839.31	843.2	800.23	281.73	264.48	21.27
Other Long-Term Liabilities	-	-	2.01	6.03	10.05	14.07
Total Liabilities	5,437	4,724	4,743	3,475	3,671	2,707
Common Stock	160.18	160.18	160.18	160.18	160.18	160.18
Retained Earnings	443.01	395.91	234.41	171.33	153.78	140.7
Comprehensive Income & Other	3,485	3,509	3,611	2,342	1,249	656.59
Shareholders' Equity	4,088	4,065	4,005	2,673	1,563	957.46
Total Liabilities & Equity	9,525	8,789	8,748	6,148	5,234	3,664
Total Debt	2,772	2,503	2,503	2,106	2,891	2,301
Net Cash (Debt)	-2,394	-2,359	-2,453	-1,930	-2,799	-2,251
Net Cash Per Share	-149.34	-147.28	-153.13	-120.49	-174.72	-140.52
Filing Date Shares Outstanding	16.05	16.02	16.02	16.08	16.06	16.02
Total Common Shares Outstanding	16.05	16.02	16.02	16.08	16.06	16.02
Working Capital	379.76	300.55	255.42	-360.13	-466.88	-482.95
Book Value Per Share	254.71	253.78	250.05	166.24	97.31	59.78
Tangible Book Value	4,081	4,057	3,997	2,665	1,557	951.16
Tangible Book Value Per Share	254.25	253.31	249.55	165.73	96.94	59.38
Land	-	450	450	300	-	180
Buildings	-	-	-	503.2	-	379.91
Machinery	-	5,415	5,331	3,170	-	2,126
Construction In Progress	-	58.89	55.88	42.78	-	24.4

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