Sardar Chemical Industries Limited (PSX: SARC)

SARC 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	15.58	18.74	21.25	12.98	12.71	11.27
Short-Term Investments	-	-	-	0.61	0.61	0.61
Cash & Short-Term Investments	15.58	18.74	21.25	13.59	13.32	11.88
Cash Growth	-53.10%	-11.83%	56.35%	2.03%	12.16%	-48.19%
Accounts Receivable	169.23	146.59	141.1	113.51	95.43	93.01
Other Receivables	21.33	22.69	15.56	5.77	8.84	8.05
Receivables	190.56	169.28	156.67	119.28	104.27	101.07
Inventory	116.81	104.11	94.68	51.59	41.13	15.59
Other Current Assets	15.92	1.66	1.39	11.26	15.92	17.91
Total Current Assets	338.87	293.79	273.99	195.72	174.65	146.44
Property, Plant & Equipment	26.55	29.88	35.25	39.44	27.85	27.41
Long-Term Deferred Tax Assets	1.52	1.52	1.17	1.13	1.36	0.77
Other Long-Term Assets	4.73	5.29	5.86	5.76	1.48	1.29
Total Assets	371.67	330.47	316.27	242.05	205.33	175.91
Accounts Payable	-	2.64	6.14	1.77	6.69	1.31
Accrued Expenses	-	13.74	15.32	15.28	8.98	8.96
Short-Term Debt	35.18	46	46	-	17.06	14.36
Current Portion of Leases	3.53	4.18	4.48	3.88	1.45	1
Current Unearned Revenue	-	0.03	-	-	-	-
Other Current Liabilities	33.56	2.39	2.42	1.71	2.46	2.86
Total Current Liabilities	72.28	68.98	74.36	22.64	36.64	28.49
Long-Term Leases	6.49	9.66	14.41	17.96	6.11	5.85
Other Long-Term Liabilities	-	-	0	-	-	-0
Total Liabilities	78.77	78.64	88.77	40.6	42.75	34.34
Common Stock	60	60	60	60	60	60
Additional Paid-In Capital	30	30	30	30	30	30
Retained Earnings	202.9	161.83	137.5	111.45	72.58	51.56
Shareholders' Equity	292.9	251.83	227.5	201.45	162.58	141.56
Total Liabilities & Equity	371.67	330.47	316.27	242.05	205.33	175.91
Total Debt	45.2	59.84	64.9	21.83	24.62	21.21
Net Cash (Debt)	-29.63	-41.1	-43.64	-8.24	-11.3	-9.33
Net Cash Per Share	-4.94	-6.85	-7.27	-1.37	-1.88	-1.55
Filing Date Shares Outstanding	6	6	6	6	6	6
Total Common Shares Outstanding	6	6	6	6	6	6
Working Capital	266.59	224.81	199.64	173.08	138.01	117.95
Book Value Per Share	48.82	41.97	37.92	33.58	27.10	23.59
Tangible Book Value	292.9	251.83	227.5	201.45	162.58	141.56
Tangible Book Value Per Share	48.82	41.97	37.92	33.58	27.10	23.59
Land	-	1.22	1.22	1.22	1.22	1.22
Buildings	-	27.21	27.21	27.21	27.21	27.21
Machinery	-	99.96	97.09	96.82	100.91	100.02

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