Sapphire Fibres Limited (PSX: SFL)

Sapphire Fibres 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	1,948	1,832	1,399	671.58	518.98	813.63
Short-Term Investments	2,841	4,065	3,244	3,477	2,978	2,394
Trading Asset Securities	-	-	-	3,617	-	-
Cash & Short-Term Investments	4,789	5,897	4,643	7,765	3,497	3,208
Cash Growth	45.96%	27.01%	-40.21%	122.06%	9.00%	-19.24%
Accounts Receivable	18,780	17,716	19,609	13,957	15,463	12,760
Other Receivables	5,839	3,295	2,710	3,079	1,728	1,290
Receivables	26,452	21,292	22,603	17,319	17,397	14,211
Inventory	17,633	16,492	15,780	15,423	12,096	8,014
Prepaid Expenses	-	532.37	465.19	79.51	48.16	45.23
Other Current Assets	17.8	1,852	1,570	1,967	1,219	1,022
Total Current Assets	48,892	46,066	45,062	42,553	34,256	26,500
Property, Plant & Equipment	26,888	26,263	25,942	25,988	24,883	24,385
Long-Term Investments	9,242	8,753	5,650	5,150	5,634	5,223
Goodwill	-	5.61	5.61	5.61	5.61	5.61
Other Intangible Assets	7.89	2.66	4.8	1.38	2.84	4.31
Long-Term Deferred Tax Assets	223.56	307.76	-	-	-	-
Other Long-Term Assets	95.7	95.7	94.18	94.18	63.16	62.96
Total Assets	85,355	81,500	76,762	73,796	64,850	56,181
Accounts Payable	9,547	4,041	3,675	4,404	2,311	1,894
Accrued Expenses	204.43	2,526	3,357	2,928	1,748	1,815
Short-Term Debt	9,865	9,149	10,901	14,877	16,958	15,264
Current Portion of Long-Term Debt	1,296	1,291	1,173	1,072	1,016	963.31
Current Income Taxes Payable	2,054	1,671	967.68	843.55	399.51	394.64
Current Unearned Revenue	1,392	1,051	727.67	1,053	505.33	469.13
Other Current Liabilities	125.37	1,707	2,430	1,070	1,073	425.94
Total Current Liabilities	24,484	21,437	23,231	26,247	24,010	21,226
Long-Term Debt	-	3,588	4,560	5,334	4,908	4,510
Long-Term Unearned Revenue	-	-	-	-	3.49	-
Long-Term Deferred Tax Liabilities	-	-	140.58	131.89	131.03	148.64
Other Long-Term Liabilities	3,659	325.73	321.41	311.32	297.11	-
Total Liabilities	28,905	26,068	28,767	32,423	29,692	26,196
Common Stock	206.72	206.72	206.72	206.72	206.72	206.72
Additional Paid-In Capital	27,892	391.83	391.83	391.83	391.83	391.83
Retained Earnings	17,657	44,345	40,486	34,063	26,899	23,122
Comprehensive Income & Other	3,715	3,458	-43.83	372.78	1,784	991.71
Total Common Equity	49,471	48,401	41,040	35,034	29,281	24,712
Minority Interest	6,980	7,032	6,955	6,339	5,878	5,273
Shareholders' Equity	56,451	55,432	47,996	41,373	35,159	29,985
Total Liabilities & Equity	85,355	81,500	76,762	73,796	64,850	56,181
Total Debt	11,160	14,028	16,634	21,283	22,882	20,738
Net Cash (Debt)	-6,371	-8,131	-11,991	-13,518	-19,385	-17,530
Net Cash Per Share	-308.19	-393.35	-580.07	-653.92	-937.76	-866.21
Filing Date Shares Outstanding	20.67	20.67	20.67	20.67	20.67	20.67
Total Common Shares Outstanding	20.67	20.67	20.67	20.67	20.67	20.67
Working Capital	24,409	24,629	21,831	16,306	10,245	5,274
Book Value Per Share	2393.16	2341.38	1985.32	1694.78	1416.46	1195.43
Tangible Book Value	49,463	48,392	41,030	35,027	29,272	24,702
Tangible Book Value Per Share	2392.78	2340.98	1984.81	1694.44	1416.05	1194.95
Land	-	2,239	1,789	1,749	1,749	998.91
Buildings	-	6,921	6,500	6,005	5,962	5,766
Machinery	-	32,778	32,051	30,988	29,501	28,551
Construction In Progress	-	2,376	2,048	2,152	1,271	1,355
Leasehold Improvements	-	28.64	28.64	28.64	28.64	28.64

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