Sapphire Fibres Limited (PSX: SFL)

Sapphire Fibres 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	1,426	1,399	671.58	518.98	813.63	1,064
Short-Term Investments	2,916	3,244	3,477	2,978	2,394	2,908
Trading Asset Securities	-	-	3,617	-	-	-
Cash & Short-Term Investments	4,342	4,643	7,765	3,497	3,208	3,972
Cash Growth	42.80%	-40.21%	122.06%	9.00%	-19.24%	-7.50%
Accounts Receivable	15,635	19,609	13,957	15,463	12,760	14,868
Other Receivables	4,808	2,710	3,079	1,728	1,290	1,251
Receivables	21,126	22,603	17,319	17,397	14,211	16,149
Inventory	19,350	15,780	15,423	12,096	8,014	7,240
Prepaid Expenses	-	82.14	79.51	48.16	45.23	44.97
Other Current Assets	199.86	1,953	1,967	1,219	1,022	675.77
Total Current Assets	45,018	45,062	42,553	34,256	26,500	28,082
Property, Plant & Equipment	25,571	25,942	25,988	24,883	24,385	23,635
Long-Term Investments	8,144	5,650	5,150	5,634	5,223	5,219
Goodwill	-	5.61	5.61	5.61	5.61	5.61
Other Intangible Assets	8.76	4.8	1.38	2.84	4.31	6.09
Other Long-Term Assets	95.7	94.18	94.18	63.16	62.96	73.86
Total Assets	78,844	76,762	73,796	64,850	56,181	57,022
Accounts Payable	6,967	3,675	4,404	2,311	1,894	1,886
Accrued Expenses	489.73	3,357	2,928	1,748	1,815	1,871
Short-Term Debt	10,641	10,901	14,877	16,958	15,264	17,592
Current Portion of Long-Term Debt	1,276	1,173	1,072	1,016	963.31	3,510
Current Income Taxes Payable	1,277	967.68	843.55	399.51	394.64	234.58
Current Unearned Revenue	878.52	727.67	1,053	505.33	469.13	313.96
Other Current Liabilities	8.05	2,430	1,070	1,073	425.94	352.92
Total Current Liabilities	21,537	23,231	26,247	24,010	21,226	25,760
Long-Term Debt	3,828	4,560	5,334	4,908	4,510	4,148
Long-Term Unearned Revenue	-	-	-	3.49	-	-
Long-Term Deferred Tax Liabilities	139.54	140.58	131.89	131.03	148.64	131.62
Other Long-Term Liabilities	324.35	321.41	311.32	297.11	-	-
Total Liabilities	26,394	28,767	32,423	29,692	26,196	30,282
Common Stock	206.72	206.72	206.72	206.72	206.72	196.88
Additional Paid-In Capital	391.83	391.83	391.83	391.83	391.83	145.74
Retained Earnings	42,673	40,486	34,063	26,899	23,122	20,398
Comprensive Income & Other	2,292	-43.83	372.78	1,784	991.71	1,469
Total Common Equity	45,563	41,040	35,034	29,281	24,712	22,210
Minority Interest	6,887	6,955	6,339	5,878	5,273	4,530
Shareholders' Equity	52,450	47,996	41,373	35,159	29,985	26,740
Total Liabilities & Equity	78,844	76,762	73,796	64,850	56,181	57,022
Total Debt	15,746	16,634	21,283	22,882	20,738	25,249
Net Cash (Debt)	-11,403	-11,991	-13,518	-19,385	-17,530	-21,276
Net Cash Per Share	-551.62	-580.07	-653.92	-937.76	-866.21	-1080.71
Filing Date Shares Outstanding	20.67	20.67	20.67	20.67	20.67	19.69
Total Common Shares Outstanding	20.67	20.67	20.67	20.67	20.67	19.69
Working Capital	23,481	21,831	16,306	10,245	5,274	2,323
Book Value Per Share	2204.11	1985.32	1694.78	1416.46	1195.43	1128.14
Tangible Book Value	45,554	41,030	35,027	29,272	24,702	22,199
Tangible Book Value Per Share	2203.69	1984.81	1694.44	1416.05	1194.95	1127.55
Land	-	1,789	1,749	1,749	998.91	988.19
Buildings	-	6,500	6,005	5,962	5,766	5,726
Machinery	-	32,051	30,988	29,501	28,551	27,511
Construction In Progress	-	2,048	2,152	1,271	1,355	455.61
Leasehold Improvements	-	28.64	28.64	28.64	28.64	28.64

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