Sardar Chemical Industries Limited (PSX: SARC)

SARC 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	19.53	13.09	18.74	21.25	12.98	12.71
Short-Term Investments	-	-	-	-	0.61	0.61
Cash & Short-Term Investments	19.53	13.09	18.74	21.25	13.59	13.32
Cash Growth	-56.17%	-30.13%	-11.83%	56.35%	2.03%	12.16%
Accounts Receivable	180.37	186.28	146.59	141.1	113.51	95.43
Other Receivables	16.61	15.83	22.69	15.56	5.77	8.84
Receivables	196.97	202.11	169.28	156.67	119.28	104.27
Inventory	132.53	121.38	104.11	94.68	51.59	41.13
Other Current Assets	2.45	1.73	1.66	1.39	11.26	15.92
Total Current Assets	351.49	338.31	293.79	273.99	195.72	174.65
Property, Plant & Equipment	83.89	86.19	29.88	35.25	39.44	27.85
Long-Term Deferred Tax Assets	-	-	1.52	1.17	1.13	1.36
Other Long-Term Assets	4.57	4.57	5.29	5.86	5.76	1.48
Total Assets	439.95	429.07	330.47	316.27	242.05	205.33
Accounts Payable	-	6.38	2.64	6.14	1.77	6.69
Accrued Expenses	-	30.07	13.74	15.32	15.28	8.98
Short-Term Debt	35.18	35.18	46	46	-	17.06
Current Portion of Leases	7.23	6.41	4.18	4.48	3.88	1.45
Current Unearned Revenue	-	0.02	0.03	-	-	-
Other Current Liabilities	38.01	2.53	2.39	2.42	1.71	2.46
Total Current Liabilities	80.42	80.6	68.98	74.36	22.64	36.64
Long-Term Debt	33.82	34.79	-	-	-	-
Long-Term Leases	5.66	6.41	9.66	14.41	17.96	6.11
Long-Term Deferred Tax Liabilities	3.11	3.11	-	-	-	-
Other Long-Term Liabilities	-	-	-	0	-	-
Total Liabilities	123.01	124.91	78.64	88.77	40.6	42.75
Common Stock	60	60	60	60	60	60
Additional Paid-In Capital	30	30	30	30	30	30
Retained Earnings	226.93	214.16	161.83	137.5	111.45	72.58
Shareholders' Equity	316.93	304.16	251.83	227.5	201.45	162.58
Total Liabilities & Equity	439.95	429.07	330.47	316.27	242.05	205.33
Total Debt	81.89	82.8	59.84	64.9	21.83	24.62
Net Cash (Debt)	-62.36	-69.7	-41.1	-43.64	-8.24	-11.3
Net Cash Per Share	-10.40	-11.62	-6.85	-7.27	-1.37	-1.88
Filing Date Shares Outstanding	6	6	6	6	6	6
Total Common Shares Outstanding	6	6	6	6	6	6
Working Capital	271.06	257.7	224.81	199.64	173.08	138.01
Book Value Per Share	52.82	50.69	41.97	37.92	33.58	27.10
Tangible Book Value	316.93	304.16	251.83	227.5	201.45	162.58
Tangible Book Value Per Share	52.82	50.69	41.97	37.92	33.58	27.10
Land	-	1.22	1.22	1.22	1.22	1.22
Buildings	-	27.21	27.21	27.21	27.21	27.21
Machinery	-	166.4	99.96	97.09	96.82	100.91

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