Nishat (Chunian) Limited (PSX: NCL)

Nishat (Chunian) 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	217.9	283.58	248.79	573.77	54.77	181.6
Short-Term Investments	63.38	13.19	43.62	-	-	10.14
Trading Asset Securities	-	19.33	7.78	-	-	-
Cash & Short-Term Investments	281.27	316.1	300.19	573.77	54.77	191.74
Cash Growth	11.25%	5.30%	-47.68%	947.66%	-71.44%	-26.82%
Accounts Receivable	12,382	11,554	21,564	27,409	23,192	21,457
Other Receivables	3,813	3,406	1,499	1,302	1,691	2,563
Receivables	18,844	15,026	23,094	28,731	24,898	24,037
Inventory	27,747	26,137	25,919	21,842	22,334	19,716
Prepaid Expenses	49.48	9.26	13.65	46.62	46.96	29.88
Other Current Assets	-	4,072	11,838	4,949	2,433	2,864
Total Current Assets	46,922	45,560	61,165	56,142	49,767	46,838
Property, Plant & Equipment	24,380	24,137	32,520	27,256	27,325	27,402
Long-Term Investments	-	-	-	-	-	222.6
Other Intangible Assets	1.39	1.85	0.64	0.88	4.33	9.2
Other Long-Term Assets	34.11	33.96	30.83	30.57	31.79	26.23
Total Assets	71,343	69,744	93,738	83,450	77,142	74,517
Accounts Payable	6,365	1,313	983.98	2,236	2,050	1,868
Accrued Expenses	1,501	2,536	4,092	2,934	3,095	2,915
Short-Term Debt	28,118	27,882	23,796	29,084	32,276	31,443
Current Portion of Long-Term Debt	-	1,487	1,724	2,344	1,044	4,616
Current Portion of Leases	-	64.07	34.65	46.36	28.18	-
Current Income Taxes Payable	304.86	144.61	85.91	-	-	-
Current Unearned Revenue	-	644.24	308.09	263.88	163.92	-
Other Current Liabilities	2,943	1,816	1,588	989.34	695.31	395.16
Total Current Liabilities	39,232	35,887	32,612	37,899	39,353	41,237
Long-Term Debt	10,954	12,538	13,441	6,420	6,734	5,819
Long-Term Leases	32.27	68.67	56	74.52	71.97	-
Long-Term Unearned Revenue	564.29	677.39	832.8	138.67	0.64	-
Other Long-Term Liabilities	-	-	-	52.92	-	-
Total Liabilities	50,782	49,171	46,941	44,585	46,159	47,056
Common Stock	2,401	2,401	2,401	2,401	2,401	2,402
Additional Paid-In Capital	600.55	600.55	600.55	600.55	600.55	600.55
Retained Earnings	17,529	17,540	32,033	25,328	18,711	17,453
Comprensive Income & Other	29.55	30.62	23.44	21.45	-14.26	-14.14
Total Common Equity	20,560	20,572	35,059	28,351	21,699	20,442
Minority Interest	-	-	11,739	10,514	9,284	7,019
Shareholders' Equity	20,560	20,572	46,797	38,865	30,983	27,461
Total Liabilities & Equity	71,343	69,744	93,738	83,450	77,142	74,517
Total Debt	39,104	42,040	39,051	37,969	40,153	41,878
Net Cash (Debt)	-38,823	-41,724	-38,751	-37,396	-40,099	-41,686
Net Cash Per Share	-173.42	-173.76	-161.38	-155.74	-166.97	-173.53
Filing Date Shares Outstanding	239.87	240.12	240.12	240.12	240.12	240.22
Total Common Shares Outstanding	239.87	240.12	240.12	240.12	240.12	240.22
Working Capital	7,691	9,672	28,553	18,244	10,414	5,601
Book Value Per Share	85.72	85.68	146.00	118.07	90.37	85.10
Tangible Book Value	20,559	20,571	35,058	28,351	21,694	20,433
Tangible Book Value Per Share	85.71	85.67	146.00	118.07	90.35	85.06
Land	-	1,606	1,567	1,350	1,202	985.88
Buildings	-	5,783	5,218	5,060	4,885	4,746
Machinery	-	30,446	44,473	41,410	40,602	39,636
Construction In Progress	-	1,194	4,538	783.05	288.61	326.14

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