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	Mar 31, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020
Cash & Equivalents	47.76	82.25	28.3	176.57	92.72	50.37
Short-Term Investments	267.88	61.95	22.3	-	-	-
Cash & Short-Term Investments	315.63	144.19	50.6	176.57	92.72	50.37
Cash Growth	-28.18%	184.97%	-71.34%	90.42%	84.08%	-41.66%
Accounts Receivable	1.77	-	12.21	56.81	28.05	-
Other Receivables	-	229.8	227.92	226.64	209.71	211.56
Receivables	1.77	229.8	240.13	283.45	237.76	211.56
Inventory	5,103	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	941.34	979.5	859.88	611.55	538.61	459.45
Total Current Assets	6,362	3,838	3,681	2,788	1,970	1,322
Property, Plant & Equipment	4,986	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	23.67	23.67	12.83	13.48	3.23	33.22
Total Assets	11,379	8,789	8,748	6,148	5,234	3,664
Accounts Payable	1,290	269.26	215.11	124.64	123.5	35.5
Accrued Expenses	820.73	535.3	351.71	248.35	148.72	124.61
Short-Term Debt	3,493	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	13	13.19	6.74	7.58	6.56	13.33
Current Income Taxes Payable	104.18	46.16	67.98	91.06	17.05	60.69
Current Unearned Revenue	-	-	-	3.24	-	-
Other Current Liabilities	174.31	527.21	802.66	613.54	206.4	115.28
Total Current Liabilities	5,896	3,538	3,425	3,148	2,436	1,805
Long-Term Debt	365.39	294.36	482.54	-	949.13	824.59
Long-Term Leases	43.63	48.97	32.85	39.26	1.42	7.98
Long-Term Unearned Revenue	-	-	-	-	9.71	9.93
Long-Term Deferred Tax Liabilities	-	843.2	800.23	281.73	264.48	21.27
Other Long-Term Liabilities	928.82	-	2.01	6.03	10.05	14.07
Total Liabilities	7,233	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	525.08	395.91	234.41	171.33	153.78	140.7
Comprehensive Income & Other	3,461	3,509	3,611	2,342	1,249	656.59
Shareholders' Equity	4,146	4,065	4,005	2,673	1,563	957.46
Total Liabilities & Equity	11,379	8,789	8,748	6,148	5,234	3,664
Total Debt	3,915	2,503	2,503	2,106	2,891	2,301
Net Cash (Debt)	-3,599	-2,359	-2,453	-1,930	-2,799	-2,251
Net Cash Per Share	-224.72	-147.28	-153.13	-120.49	-174.72	-140.52
Filing Date Shares Outstanding	16	16.02	16.02	16.08	16.06	16.02
Total Common Shares Outstanding	16	16.02	16.02	16.08	16.06	16.02
Working Capital	466.55	300.55	255.42	-360.13	-466.88	-482.95
Book Value Per Share	259.10	253.78	250.05	166.24	97.31	59.78
Tangible Book Value	4,138	4,057	3,997	2,665	1,557	951.16
Tangible Book Value Per Share	258.64	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

Updated Jan 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.