Shield Corporation Limited (PSX: SCL)

Shield Corporation 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	4.72	4.5	3.65	3.75	1.46	1.54
Short-Term Investments	-	0.99	1.77	-	-	-
Cash & Short-Term Investments	4.72	5.49	5.42	3.75	1.46	1.54
Cash Growth	-9.71%	1.31%	44.64%	156.55%	-5.41%	22.81%
Accounts Receivable	86.67	257.02	56.11	151.2	43.73	22.97
Other Receivables	153.38	83.6	91.03	40.3	59.5	33.56
Receivables	246.26	342.49	148.85	192.6	103.34	56.73
Inventory	982.29	1,019	822.61	493.67	483.68	415.46
Prepaid Expenses	3.13	0.21	0.28	0.53	0.06	0.19
Other Current Assets	0.1	70.2	54.71	41.18	61.36	50.05
Total Current Assets	1,237	1,438	1,032	731.72	649.89	523.97
Property, Plant & Equipment	1,449	1,375	1,254	656.22	784.88	607.87
Long-Term Investments	-	-	-	2.67	3.5	4
Other Intangible Assets	0.07	0.12	0.19	0.28	0.47	-
Other Long-Term Assets	112.89	114.17	115.94	121.68	5.37	4.81
Total Assets	2,799	2,927	2,402	1,513	1,444	1,141
Accounts Payable	294.86	231.77	130.16	96.04	62.46	48.08
Accrued Expenses	131.73	90.49	42.34	38.59	33.24	15.06
Short-Term Debt	624.6	883.63	723.06	307.9	441.95	380.92
Current Portion of Long-Term Debt	140.98	110.91	154.61	135.22	23.18	91.5
Current Unearned Revenue	8.57	8.4	8.32	4.18	2.88	-
Other Current Liabilities	244.33	259.35	130.51	27	37.6	32.34
Total Current Liabilities	1,445	1,585	1,189	608.94	601.33	567.89
Long-Term Debt	433.86	476.11	511.89	230.8	303.45	94.26
Long-Term Unearned Revenue	34.02	40.4	48.85	0.79	2.86	-
Long-Term Deferred Tax Liabilities	45.76	71.45	42.64	72.64	42.57	49.58
Other Long-Term Liabilities	5.4	5.4	5.4	5.4	-	-
Total Liabilities	1,964	2,178	1,798	918.57	950.21	711.73
Common Stock	39	39	39	39	39	39
Additional Paid-In Capital	10	10	10	10	10	10
Retained Earnings	480.49	644.92	499.96	490	334.89	358.22
Comprensive Income & Other	305	55	55	55	110	21.7
Shareholders' Equity	834.49	748.92	603.96	594	493.89	428.92
Total Liabilities & Equity	2,799	2,927	2,402	1,513	1,444	1,141
Total Debt	1,199	1,471	1,390	673.93	768.59	566.68
Net Cash (Debt)	-1,195	-1,465	-1,384	-670.18	-767.13	-565.13
Net Cash Per Share	-306.34	-375.68	-354.91	-171.84	-196.70	-144.91
Filing Date Shares Outstanding	3.9	3.9	3.9	3.9	3.9	3.9
Total Common Shares Outstanding	3.9	3.9	3.9	3.9	3.9	3.9
Working Capital	-208.57	-147.01	-157.13	122.78	48.56	-43.92
Book Value Per Share	213.97	192.03	154.86	152.31	126.64	109.98
Tangible Book Value	834.42	748.8	603.77	593.72	493.43	428.92
Tangible Book Value Per Share	213.96	192.00	154.81	152.24	126.52	109.98
Land	-	4.92	4.92	4.92	119.93	119.93
Buildings	-	669.47	176.28	172.85	186.58	182.85
Machinery	-	1,242	1,007	939.42	890.24	664.5
Construction In Progress	-	68.74	578.15	2.89	22.75	10.44

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