National Foods Limited (PSX: NATF)

National Foods Balance Sheet

Financials in millions PKR. Fiscal year is July - June.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar 31, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020	Jun 30, 2019
Cash & Equivalents	2,770	1,713	1,137	3,042	1,251	876.24
Trading Asset Securities	112.13	937.05	1,325	1,001	-	-
Cash & Short-Term Investments	2,882	2,650	2,462	4,044	1,251	876.24
Cash Growth	-16.59%	7.64%	-39.11%	223.35%	42.72%	132.55%
Accounts Receivable	3,779	3,228	2,724	971.4	1,384	1,092
Other Receivables	8.23	136.87	0.27	109.85	35.86	153.96
Receivables	3,787	3,365	2,724	1,081	1,420	1,246
Inventory	14,169	15,066	9,628	6,614	5,281	5,021
Prepaid Expenses	-	990.31	482.57	335.1	215.58	95.13
Other Current Assets	2,543	1,257	822.77	297.59	150.86	156.3
Total Current Assets	23,382	23,329	16,119	12,372	8,318	7,395
Property, Plant & Equipment	19,200	14,268	9,895	6,601	6,013	5,037
Long-Term Investments	-	-	14.22	30	30	-
Goodwill	-	677.51	453.3	362.2	351.54	348.89
Other Intangible Assets	1,523	838.38	518.86	434.7	415.72	461.24
Other Long-Term Assets	34.86	84.42	94.22	95.56	47.65	40.85
Total Assets	44,140	39,197	27,095	19,895	15,176	13,283
Accounts Payable	9,844	4,173	1,969	1,753	1,333	4,093
Accrued Expenses	849.51	6,844	5,658	3,248	2,767	32.83
Short-Term Debt	5,101	5,407	4,883	2,861	554.4	1,902
Current Portion of Long-Term Debt	360.86	372.4	613.65	744.56	489.09	315.88
Current Portion of Leases	563.31	644.68	433.96	218.02	149.06	9.6
Current Income Taxes Payable	948.32	1,097	1,270	1,077	778.75	436.77
Current Unearned Revenue	290.59	355.14	109.1	195.39	525.5	146.65
Other Current Liabilities	24.92	313.52	258.8	421.68	294.67	19.92
Total Current Liabilities	17,983	19,206	15,196	10,518	6,892	6,956
Long-Term Debt	6,918	3,961	511.59	883.08	1,206	928.14
Long-Term Leases	5,128	2,382	1,681	958.1	628.96	38.62
Long-Term Deferred Tax Liabilities	292.56	412.34	199.51	208.11	294.09	215.51
Other Long-Term Liabilities	17.36	18.17	34.25	47.45	10.51	44.87
Total Liabilities	30,339	25,980	17,622	12,622	9,112	8,253
Common Stock	1,166	1,166	1,166	932.46	745.97	621.64
Retained Earnings	9,657	9,001	6,962	5,703	4,844	3,994
Comprensive Income & Other	1,006	1,271	577.42	2.76	-51.5	143.22
Total Common Equity	11,828	11,437	8,705	6,638	5,538	4,758
Minority Interest	1,972	1,780	767.77	635.1	525.43	271.6
Shareholders' Equity	13,801	13,217	9,473	7,273	6,064	5,030
Total Liabilities & Equity	44,140	39,197	27,095	19,895	15,176	13,283
Total Debt	18,072	12,767	8,123	5,665	3,028	3,194
Net Cash (Debt)	-15,189	-10,117	-5,661	-1,622	-1,777	-2,318
Net Cash Per Share	-65.16	-43.40	-24.28	-6.96	-7.62	-9.94
Filing Date Shares Outstanding	233.12	233.12	233.12	233.12	233.12	233.12
Total Common Shares Outstanding	233.12	233.12	233.12	233.12	233.12	233.12
Working Capital	5,399	4,122	923.71	1,853	1,426	439.02
Book Value Per Share	50.74	49.06	37.34	28.48	23.76	20.41
Tangible Book Value	10,305	9,921	7,733	5,841	4,771	3,948
Tangible Book Value Per Share	44.21	42.56	33.17	25.06	20.47	16.94
Land	-	387.33	387.33	232.55	232.55	232.55
Buildings	-	3,190	3,050	2,870	2,681	2,382
Machinery	-	6,958	5,783	4,935	4,429	3,841
Construction In Progress	-	4,835	2,148	467.42	359.55	498.54
Leasehold Improvements	-	385.47	267.44	91.83	64.82	99.56

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