Sapphire Textile Mills Limited (PSX: SAPT)

Sapphire Textile Mills 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	19,763	17,534	14,543	7,897	8,770	6,265
Short-Term Investments	4,280	4,480	1,556	2,988	3,487	2,956
Cash & Short-Term Investments	24,043	22,014	16,098	10,885	12,257	9,221
Cash Growth	26.24%	36.75%	47.90%	-11.20%	32.93%	9.84%
Accounts Receivable	21,924	22,357	18,871	19,669	11,977	11,628
Other Receivables	5,637	5,484	6,643	5,294	3,359	2,434
Receivables	28,080	27,919	25,612	25,016	15,368	14,092
Inventory	37,897	36,724	31,447	29,981	16,877	12,217
Prepaid Expenses	-	96.21	103.34	53.36	47.23	37.19
Other Current Assets	280.99	407.85	379.42	265.74	225.91	171.27
Total Current Assets	90,301	87,161	73,640	66,200	44,775	35,738
Property, Plant & Equipment	88,856	89,336	90,633	77,166	64,884	68,331
Long-Term Investments	5,949	5,732	4,592	5,258	5,601	4,910
Goodwill	-	455.54	455.54	455.54	455.54	455.54
Other Intangible Assets	471.79	17.83	34.86	14.46	2.85	3.32
Long-Term Deferred Tax Assets	591.74	560.48	102.67	92.82	120.18	115.05
Other Long-Term Assets	1,810	1,870	2,008	377.81	194.91	187.68
Total Assets	188,042	185,170	171,510	149,626	116,061	109,787
Accounts Payable	19,801	10,434	8,001	5,998	4,062	2,835
Accrued Expenses	886.92	6,663	5,634	5,748	3,397	3,136
Short-Term Debt	16,314	14,921	17,364	18,213	7,908	8,511
Current Portion of Long-Term Debt	14,778	12,775	12,258	9,141	7,932	5,470
Current Portion of Leases	-	711.03	490.7	351.63	313.98	160.99
Current Unearned Revenue	1,577	2,240	1,824	1,680	1,063	869.75
Other Current Liabilities	2.03	3,459	2,333	1,142	766.57	321.94
Total Current Liabilities	53,360	51,204	47,904	42,274	25,441	21,304
Long-Term Debt	41,730	46,036	57,364	50,467	46,078	54,007
Long-Term Leases	3,240	3,221	2,435	2,762	2,370	2,017
Long-Term Unearned Revenue	215.53	231.87	301.7	376.6	5.76	-
Long-Term Deferred Tax Liabilities	-	-	-	-	18.98	12.73
Other Long-Term Liabilities	-	-	28.19	245.85	446.65	964.87
Total Liabilities	99,427	101,506	108,582	96,509	74,698	78,603
Common Stock	216.9	216.9	216.9	216.9	216.9	216.9
Additional Paid-In Capital	782.8	782.8	782.8	782.8	782.8	782.8
Retained Earnings	33,773	60,646	48,983	41,738	30,485	23,814
Comprehensive Income & Other	32,222	1,841	-3,264	-2,514	-932.61	-2,399
Total Common Equity	66,995	63,487	46,718	40,223	30,552	22,415
Minority Interest	21,620	20,177	16,210	12,894	10,811	8,769
Shareholders' Equity	88,615	83,664	62,928	53,117	41,363	31,184
Total Liabilities & Equity	188,042	185,170	171,510	149,626	116,061	109,787
Total Debt	76,062	77,665	89,911	80,934	64,602	70,165
Net Cash (Debt)	-52,020	-55,651	-73,813	-70,050	-52,345	-60,944
Net Cash Per Share	-2398.37	-2565.76	-3403.12	-3229.61	-2413.33	-2844.19
Filing Date Shares Outstanding	21.69	21.69	21.69	21.69	21.69	21.69
Total Common Shares Outstanding	21.69	21.69	21.69	21.69	21.69	21.69
Working Capital	36,941	35,957	25,736	23,927	19,334	14,434
Book Value Per Share	3088.76	2927.05	2153.93	1854.49	1408.59	1033.44
Tangible Book Value	66,523	63,014	46,228	39,753	30,094	21,956
Tangible Book Value Per Share	3067.01	2905.22	2131.32	1832.82	1387.46	1012.29
Land	-	3,243	2,554	1,694	768.93	470.33
Buildings	-	9,512	8,306	7,183	6,330	6,209
Machinery	-	106,551	103,596	86,380	73,930	74,742
Construction In Progress	2,254	2,379	3,137	3,673	1,725	1,276
Leasehold Improvements	-	976.72	615.53	713.11	640.63	662.98

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