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	Sep 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	2.48	9.83	1.82	2.27	4.6	0.47
Cash & Short-Term Investments	2.48	9.83	1.82	2.27	4.6	0.47
Cash Growth	139.92%	439.22%	-19.73%	-50.64%	889.46%	44.86%
Accounts Receivable	4.69	26.82	26.6	22.31	8.62	7.48
Other Receivables	23.01	19.51	8.06	28.98	26.74	21.44
Receivables	27.7	46.34	34.66	51.29	35.36	28.92
Inventory	1,042	1,008	843.78	757.14	539.33	422.92
Prepaid Expenses	1	1.62	1.35	1.15	0.69	1.54
Other Current Assets	80.79	47.71	193.47	46.6	42.66	38.83
Total Current Assets	1,154	1,114	1,075	858.45	622.64	492.68
Property, Plant & Equipment	752.22	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	1,909	1,872	1,839	1,611	1,145	994.89
Accounts Payable	493.34	365.82	205.57	231.7	233.47	135.82
Accrued Expenses	15.52	147.28	120.71	74.28	61.48	33.11
Short-Term Debt	485.7	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	5.98	6.65	5.01	2.7	4.24	2.34
Current Unearned Revenue	-	65.85	333.59	276.58	118.56	92.85
Other Current Liabilities	0.77	2.91	0.95	0.87	0.83	0.8
Total Current Liabilities	1,001	968.1	1,017	865.74	708.84	573.48
Long-Term Debt	-	-	-	-	16.37	9.3
Long-Term Leases	6.18	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	1,023	990.79	1,040	878.14	732.22	586.9
Common Stock	75	75	75	75	75	75
Retained Earnings	162.66	158.2	76.68	10.01	1.73	-3.27
Comprehensive Income & Other	648.15	648.15	648.15	648.15	336.26	336.26
Shareholders' Equity	885.81	881.35	799.84	733.16	412.99	407.99
Total Liabilities & Equity	1,909	1,872	1,839	1,611	1,145	994.89
Total Debt	497.85	393.19	370.23	294.05	317.82	323.83
Net Cash (Debt)	-495.37	-383.36	-368.41	-291.78	-313.22	-323.37
Net Cash Per Share	-66.05	-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	152.4	145.53	57.66	-7.3	-86.2	-80.8
Book Value Per Share	118.11	117.51	106.64	97.75	55.07	54.40
Tangible Book Value	885.81	881.35	799.84	733.16	412.99	407.99
Tangible Book Value Per Share	118.11	117.51	106.64	97.75	55.07	54.40
Land	-	573.48	573.48	573.48	344.09	344.09
Buildings	-	131.45	131.45	131.45	128.63	104.94
Machinery	-	384.66	379.01	353.09	351.1	337.03
Construction In Progress	-	13.85	5.28	5.49	2.4	11.4

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