United Distributors Pakistan Limited (PSX: UDPL)

UDPL 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	11.53	15.89	11.79	8.89	9.21	3.59
Trading Asset Securities	1,614	1,595	5.84	-	-	-
Cash & Short-Term Investments	1,625	1,611	17.63	8.89	9.21	3.59
Cash Growth	5249.63%	9036.22%	98.31%	-3.43%	156.76%	-42.60%
Accounts Receivable	267.21	265.52	186.24	298.7	244.33	146.96
Other Receivables	4.66	1.95	614.19	20.3	24.05	40.68
Receivables	279.09	267.47	800.43	319	268.38	187.98
Inventory	413.75	437.44	275.13	294.85	148.91	265.93
Prepaid Expenses	-	0.74	1.56	1.67	0.14	0.76
Other Current Assets	-	10.66	5.41	2.9	2.85	1.59
Total Current Assets	2,318	2,327	1,100	627.31	429.49	459.84
Property, Plant & Equipment	172.44	145.78	65.12	50.27	27.78	37.08
Long-Term Investments	66.43	67.15	62.04	1,127	2,099	2,145
Other Intangible Assets	0.08	0.11	0.26	0.41	2.87	4.64
Long-Term Deferred Tax Assets	-	-	21.46	15.63	-	-
Other Long-Term Assets	-	4.73	3.57	3.12	3.12	3.12
Total Assets	2,562	2,545	1,253	1,824	2,562	2,649
Accounts Payable	417.32	279.64	126.54	157.74	77.47	182.08
Accrued Expenses	-	167.98	128.35	73.74	55.1	53.54
Short-Term Debt	-	-	158.27	140.2	80	68.36
Current Portion of Long-Term Debt	-	-	-	7	20.84	3.43
Current Portion of Leases	27.65	22.97	10.22	13.96	9.2	13.22
Current Income Taxes Payable	18.18	11.41	87.76	-	-	-
Current Unearned Revenue	377	404.34	15.57	9.29	5.79	3.06
Other Current Liabilities	24.21	37.41	15.67	6.75	2.97	8.16
Total Current Liabilities	864.36	923.75	542.37	408.68	251.36	331.84
Long-Term Debt	-	-	-	-	7	9.36
Long-Term Leases	98.61	78.76	27.51	23.56	9.95	15.55
Long-Term Unearned Revenue	396.37	490.62	-	0.45	1.77	0.92
Long-Term Deferred Tax Liabilities	2.99	1.08	-	-	45.58	65.98
Total Liabilities	1,362	1,494	569.87	432.68	315.65	423.65
Common Stock	352.71	352.71	352.71	352.71	352.71	352.71
Retained Earnings	789.65	640.04	277.57	133.13	495.79	588.39
Comprehensive Income & Other	57.16	57.87	52.76	905.56	1,398	1,285
Shareholders' Equity	1,200	1,051	683.04	1,391	2,246	2,226
Total Liabilities & Equity	2,562	2,545	1,253	1,824	2,562	2,649
Total Debt	126.26	101.73	196	184.71	126.98	109.91
Net Cash (Debt)	1,499	1,509	-178.37	-175.82	-117.77	-106.33
Net Cash Per Share	42.51	42.78	-5.06	-4.98	-3.34	-3.01
Filing Date Shares Outstanding	35.27	35.27	35.27	35.27	35.27	35.27
Total Common Shares Outstanding	35.27	35.27	35.27	35.27	35.27	35.27
Working Capital	1,454	1,403	557.79	218.63	178.13	128
Book Value Per Share	34.01	29.79	19.37	39.45	63.69	63.11
Tangible Book Value	1,199	1,051	682.78	1,391	2,243	2,221
Tangible Book Value Per Share	34.01	29.78	19.36	39.44	63.61	62.97
Land	-	-	-	0.76	-	-
Machinery	-	234.72	146.14	119.21	78.48	63.73
Leasehold Improvements	-	1.09	0.76	-	0.76	0.76

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