Sana Industries Limited (PSX: SNAI)

Sana Industries 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	39.13	76.2	70.24	130.13	61.71	30.66
Short-Term Investments	19.31	19.31	2.66	26.72	1.71	1.71
Cash & Short-Term Investments	58.44	95.51	72.91	156.86	63.42	32.37
Cash Growth	-25.80%	30.99%	-53.52%	147.34%	95.93%	-25.92%
Accounts Receivable	822.09	781.35	612.79	639.49	339.57	415.53
Other Receivables	240.82	217.16	159.53	143.03	148.51	146.49
Receivables	1,072	1,003	780.55	788.23	491.98	565.47
Inventory	294.21	352.78	461.58	293.25	208.32	214.14
Prepaid Expenses	-	3.81	2.17	1.93	1.33	0.73
Other Current Assets	68.26	16.05	13.43	32.06	38.75	21.6
Total Current Assets	1,493	1,471	1,331	1,272	803.8	834.31
Property, Plant & Equipment	957.11	1,031	785.62	564.08	640.5	614.69
Other Intangible Assets	1.59	5.73	5.81	5	5	5
Long-Term Deferred Tax Assets	193.12	138.99	42.23	27.3	4.23	-
Other Long-Term Assets	2.76	3.76	4.71	2.76	2.76	4.7
Total Assets	2,648	2,651	2,169	1,871	1,456	1,459
Accounts Payable	529.74	189.39	154.62	114.71	40.45	24.41
Accrued Expenses	42.87	128.82	91.66	90.38	69.66	55.99
Short-Term Debt	1,017	1,009	725.5	635	475.56	519.78
Current Portion of Long-Term Debt	71.3	78.95	73.96	117.99	57.95	63.53
Current Portion of Leases	65.18	24.37	33.86	24.93	12.27	-
Current Income Taxes Payable	-	5.53	1.42	1.25	0.46	-
Current Unearned Revenue	13.85	16.89	6.33	3.29	3.59	-
Other Current Liabilities	2.01	228.71	149.2	103.47	139.04	171.25
Total Current Liabilities	1,742	1,682	1,237	1,091	798.96	834.96
Long-Term Debt	217.29	263.05	116.18	51.74	120.64	116.3
Long-Term Leases	48.05	56.8	40.29	53.34	77.87	-
Long-Term Unearned Revenue	-	44.35	16.01	0.83	1.87	-
Long-Term Deferred Tax Liabilities	-	-	-	-	-	41.64
Other Long-Term Liabilities	202	57.99	49.59	70.28	0.83	1.95
Total Liabilities	2,210	2,179	1,511	1,302	1,035	1,016
Common Stock	199.65	199.65	121	110	85.94	85.94
Additional Paid-In Capital	96.25	96.25	96.25	96.25	-	-
Retained Earnings	89.65	117.45	387.44	317.95	296.09	326.69
Total Common Equity	385.55	413.35	604.69	524.2	382.03	412.63
Minority Interest	52.74	58.27	53.57	45.37	39.36	29.92
Shareholders' Equity	438.29	471.62	658.25	569.58	421.39	442.55
Total Liabilities & Equity	2,648	2,651	2,169	1,871	1,456	1,459
Total Debt	1,419	1,433	989.78	883	744.28	699.6
Net Cash (Debt)	-1,361	-1,337	-916.88	-726.14	-680.86	-667.24
Net Cash Per Share	-96.73	-66.97	-45.92	-42.24	-42.83	-42.78
Filing Date Shares Outstanding	12.1	19.97	19.97	19.97	15.6	15.6
Total Common Shares Outstanding	12.1	19.97	19.97	19.97	15.6	15.6
Working Capital	-248.95	-210.72	94.09	181.31	4.84	-0.65
Book Value Per Share	31.86	20.70	30.29	26.26	24.49	26.45
Tangible Book Value	383.96	407.63	598.88	519.2	377.03	407.63
Tangible Book Value Per Share	31.73	20.42	30.00	26.01	24.17	26.13
Land	-	12.1	12.1	12.1	12.1	12.1
Buildings	-	293.28	280.86	231.64	230.38	229.29
Machinery	-	1,669	1,327	1,076	1,115	1,081
Construction In Progress	-	2.72	22.1	3.27	2.55	0.5

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