Leiner Pak Gelatine Limited (PSX: LPGL)

Leiner Pak Gelatine 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	Jun 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	9.83	9.83	1.82	2.27	4.6	0.47
Cash & Short-Term Investments	9.83	9.83	1.82	2.27	4.6	0.47
Cash Growth	439.22%	439.22%	-19.73%	-50.64%	889.46%	44.86%
Accounts Receivable	26.82	26.82	26.6	22.31	8.62	7.48
Other Receivables	19.51	19.51	8.06	28.98	26.74	21.44
Receivables	46.34	46.34	34.66	51.29	35.36	28.92
Inventory	1,008	1,008	843.78	757.14	539.33	422.92
Prepaid Expenses	1.62	1.62	1.35	1.15	0.69	1.54
Other Current Assets	47.71	47.71	193.47	46.6	42.66	38.83
Total Current Assets	1,114	1,114	1,075	858.45	622.64	492.68
Property, Plant & Equipment	755.41	755.41	761.16	749.76	520.78	501.96
Other Long-Term Assets	3.11	3.11	3.11	3.11	1.8	0.26
Total Assets	1,872	1,872	1,839	1,611	1,145	994.89
Accounts Payable	365.82	365.82	205.57	231.7	233.47	135.82
Accrued Expenses	147.28	147.28	120.71	74.28	61.48	33.11
Short-Term Debt	379.59	379.59	351.61	264.07	269.83	306.21
Current Portion of Long-Term Debt	-	-	-	15.56	20.43	2.35
Current Portion of Leases	6.65	6.65	5.01	2.7	4.24	2.34
Current Unearned Revenue	65.85	65.85	333.59	276.58	118.56	92.85
Other Current Liabilities	2.91	2.91	0.95	0.87	0.83	0.8
Total Current Liabilities	968.1	968.1	1,017	865.74	708.84	573.48
Long-Term Debt	-	-	-	-	16.37	9.3
Long-Term Leases	6.96	6.96	13.62	11.73	6.95	3.64
Long-Term Unearned Revenue	-	-	-	-	0.06	0.49
Long-Term Deferred Tax Liabilities	15.74	15.74	8.47	0.67	-	-
Total Liabilities	990.79	990.79	1,040	878.14	732.22	586.9
Common Stock	75	75	75	75	75	75
Retained Earnings	158.2	158.2	76.68	10.01	1.73	-3.27
Comprensive Income & Other	648.15	648.15	648.15	648.15	336.26	336.26
Shareholders' Equity	881.35	881.35	799.84	733.16	412.99	407.99
Total Liabilities & Equity	1,872	1,872	1,839	1,611	1,145	994.89
Total Debt	393.19	393.19	370.23	294.05	317.82	323.83
Net Cash (Debt)	-383.36	-383.36	-368.41	-291.78	-313.22	-323.37
Net Cash Per Share	-51.12	-51.12	-49.12	-38.90	-41.76	-43.12
Filing Date Shares Outstanding	7.5	7.5	7.5	7.5	7.5	7.5
Total Common Shares Outstanding	7.5	7.5	7.5	7.5	7.5	7.5
Working Capital	145.53	145.53	57.66	-7.3	-86.2	-80.8
Book Value Per Share	117.51	117.51	106.64	97.75	55.07	54.40
Tangible Book Value	881.35	881.35	799.84	733.16	412.99	407.99
Tangible Book Value Per Share	117.51	117.51	106.64	97.75	55.07	54.40
Land	573.48	573.48	573.48	573.48	344.09	344.09
Buildings	131.45	131.45	131.45	131.45	128.63	104.94
Machinery	384.66	384.66	379.01	353.09	351.1	337.03
Construction In Progress	13.85	13.85	5.28	5.49	2.4	11.4

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