Zephyr Textiles Limited (PSX: ZTL)

Zephyr Textiles 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	131.11	156.35	64.7	78.87	71.79	55.62
Short-Term Investments	199.24	5	5	3.77	62.86	0.84
Trading Asset Securities	-	102.98	1.42	0.2	0.21	0.15
Cash & Short-Term Investments	330.35	264.32	71.12	82.84	134.86	56.61
Cash Growth	397.29%	271.66%	-14.15%	-38.57%	138.22%	90.45%
Accounts Receivable	559.18	557.18	661.41	823.67	708.87	712.46
Other Receivables	453.07	606.74	513.12	427.44	279.28	266.9
Receivables	1,093	1,218	1,241	1,285	1,016	1,003
Inventory	2,006	1,718	1,594	1,585	1,244	1,024
Prepaid Expenses	-	2.88	1.66	1.71	4.18	4.3
Other Current Assets	25.83	37.5	34.72	155.04	91.85	105.24
Total Current Assets	3,454	3,240	2,943	3,110	2,490	2,194
Property, Plant & Equipment	2,597	2,606	2,205	2,065	1,967	1,941
Other Intangible Assets	1.81	2.72	3.92	3.63	-	-
Other Long-Term Assets	25.93	25.6	24.78	22.74	22.47	22.46
Total Assets	6,079	5,875	5,177	5,201	4,480	4,157
Accounts Payable	-	969.67	933.41	959.92	595.18	358.99
Accrued Expenses	28.78	430.76	184.93	205.9	227.53	207.81
Short-Term Debt	1,372	1,313	1,295	1,269	1,320	1,250
Current Portion of Long-Term Debt	10.62	10.62	183.3	258.92	65.48	167.01
Current Portion of Leases	23.33	23.33	23.33	-	-	-
Current Income Taxes Payable	-	7.49	-	-	-	-
Current Unearned Revenue	61.17	18.88	24.76	55.96	28.95	24.69
Other Current Liabilities	1,553	255.61	95.16	53.01	24.53	15.33
Total Current Liabilities	3,049	3,029	2,740	2,803	2,262	2,024
Long-Term Debt	56.91	64.11	78.69	241.67	350.04	304.82
Long-Term Leases	3.89	21.39	44.72	-	-	-
Long-Term Unearned Revenue	2.55	2.95	-	-	-	-
Long-Term Deferred Tax Liabilities	-	117.24	75.74	127.45	136.19	145.79
Total Liabilities	3,325	3,345	3,074	3,290	2,866	2,570
Common Stock	594.29	594.29	594.29	594.29	594.29	594.29
Retained Earnings	1,669	1,362	1,141	1,036	716.44	666.74
Comprensive Income & Other	491.04	574.06	368.18	281.08	302.53	326.02
Shareholders' Equity	2,754	2,530	2,103	1,911	1,613	1,587
Total Liabilities & Equity	6,079	5,875	5,177	5,201	4,480	4,157
Total Debt	1,467	1,432	1,625	1,769	1,736	1,722
Net Cash (Debt)	-1,136	-1,168	-1,554	-1,687	-1,601	-1,665
Net Cash Per Share	-19.12	-19.65	-26.15	-28.38	-26.94	-28.02
Filing Date Shares Outstanding	62.08	59.43	59.43	59.43	59.43	59.43
Total Common Shares Outstanding	62.08	59.43	59.43	59.43	59.43	59.43
Working Capital	405.18	211.43	202.81	307.13	228.45	169.73
Book Value Per Share	44.36	42.57	35.39	32.16	27.15	26.71
Tangible Book Value	2,752	2,527	2,099	1,907	1,613	1,587
Tangible Book Value Per Share	44.33	42.53	35.32	32.10	27.15	26.71
Land	-	402.04	176.95	176.95	176.95	176.95
Buildings	-	649.97	488.04	411.21	406.12	406.01
Machinery	-	2,295	2,145	2,025	1,727	1,569
Construction In Progress	-	75.2	39.59	33.09	63.32	31.08

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