PhosAgro (MOEX:PHOR)

PhosAgro Balance Sheet

Financials in millions RUB. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	20,179	10,398	29,163	13,356	21,710	8,460
Cash & Short-Term Investments	20,179	10,398	29,163	13,356	21,710	8,460
Cash Growth	-72.73%	-64.34%	118.35%	-38.48%	156.62%	-0.32%
Accounts Receivable	60,180	86,359	50,929	61,515	32,674	10,863
Other Receivables	15,965	13,186	14,702	14,205	16,414	11,900
Receivables	76,226	101,643	65,781	75,872	49,277	22,936
Inventory	60,466	56,105	48,468	39,349	41,177	30,580
Other Current Assets	14,918	15,862	21,245	12,737	15,018	5,654
Total Current Assets	171,789	184,008	164,657	141,314	127,182	67,630
Property, Plant & Equipment	381,853	363,996	315,903	278,799	244,399	227,366
Long-Term Investments	831	1,887	1,672	604	2,359	1,148
Other Intangible Assets	2,885	2,991	2,773	2,099	1,756	1,621
Long-Term Deferred Tax Assets	13,621	14,081	9,751	7,903	9,499	7,462
Other Long-Term Assets	26,024	25,399	28,018	24,787	20,072	14,532
Total Assets	597,100	592,470	522,848	455,613	405,447	320,018
Accounts Payable	17,958	20,229	14,469	11,406	10,967	7,453
Accrued Expenses	14,439	9,498	14,648	10,493	11,700	7,914
Current Portion of Long-Term Debt	83,344	161,661	86,429	80,974	12,710	55,316
Current Portion of Leases	973	1,075	1,413	1,276	2,178	1,927
Current Income Taxes Payable	218	3,128	208	203	3,334	1,000
Current Unearned Revenue	13,624	10,705	11,055	17,258	16,379	12,406
Other Current Liabilities	26,842	30,374	63,761	5,969	9,107	5,771
Total Current Liabilities	157,398	236,670	191,983	127,579	66,375	91,787
Long-Term Debt	178,664	169,962	161,710	109,784	157,081	103,824
Long-Term Leases	2,900	3,056	2,818	1,660	3,459	4,268
Long-Term Deferred Tax Liabilities	28,089	17,031	13,603	17,820	12,937	11,578
Total Liabilities	368,103	427,748	371,243	257,893	240,804	212,402
Common Stock	372	372	372	372	372	372
Additional Paid-In Capital	7,494	7,494	7,494	7,494	7,494	7,494
Retained Earnings	221,863	157,590	144,658	190,664	148,193	90,757
Comprehensive Income & Other	-871	-871	-1,003	-968	8,478	8,864
Total Common Equity	228,858	164,585	151,521	197,562	164,537	107,487
Minority Interest	139	137	84	158	106	129
Shareholders' Equity	228,997	164,722	151,605	197,720	164,643	107,616
Total Liabilities & Equity	597,100	592,470	522,848	455,613	405,447	320,018
Total Debt	265,881	335,754	252,370	193,694	175,428	165,335
Net Cash (Debt)	-245,702	-325,356	-223,207	-180,338	-153,718	-156,875
Net Cash Per Share	-1897.31	-2512.40	-1723.61	-1392.57	-1187.01	-1211.39
Filing Date Shares Outstanding	129.5	129.5	129.5	129.5	129.5	129.5
Total Common Shares Outstanding	129.5	129.5	129.5	129.5	129.5	129.5
Working Capital	14,391	-52,662	-27,326	13,735	60,807	-24,157
Book Value Per Share	1767.24	1270.93	1170.05	1525.58	1270.56	830.02
Tangible Book Value	225,973	161,594	148,748	195,463	162,781	105,866
Tangible Book Value Per Share	1744.97	1247.83	1148.63	1509.37	1257.00	817.50
Land	-	168,443	146,691	137,820	116,400	104,605
Machinery	-	321,802	286,032	258,250	224,537	205,861
Construction In Progress	-	83,899	65,591	44,001	43,494	38,600

Source: S&P Global Market Intelligence. Standard template. Financial Sources.