Crescent Steel and Allied Products Limited (PSX:CSAP)

PSX:CSAP Balance Sheet

Financials in millions PKR. Fiscal year is July - June.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	78.32	336.69	36.25	6.81	4.21
Short-Term Investments	2,486	1,377	834.23	-	-
Trading Asset Securities	-	-	-	779.95	521.64
Cash & Short-Term Investments	2,564	1,714	870.48	786.75	525.85
Cash Growth	49.62%	96.88%	10.64%	49.61%	44.69%
Accounts Receivable	1,641	1,477	468.96	180.39	142.32
Other Receivables	3,457	26.75	110.55	79.16	84.97
Receivables	5,098	1,503	579.51	259.56	227.29
Inventory	3,369	2,046	1,779	1,426	1,440
Prepaid Expenses	-	11.77	10.65	9.99	10.61
Other Current Assets	1,136	217.53	861.12	738.69	1,653
Total Current Assets	12,167	5,493	4,101	3,221	3,857
Property, Plant & Equipment	2,341	2,424	2,521	2,217	2,060
Long-Term Investments	938.57	3,422	3,711	3,088	4,406
Other Intangible Assets	-	157.89	155.32	154.1	153.26
Long-Term Deferred Tax Assets	-	28.5	708.45	676.23	193.05
Other Long-Term Assets	204.24	146.78	106.18	111.89	110.06
Total Assets	15,651	11,672	11,303	9,469	10,779
Accounts Payable	4,599	69.59	72.36	126.2	135.28
Accrued Expenses	27.28	1,252	1,028	599.5	472.3
Short-Term Debt	1,974	778.49	1,290	861.16	1,542
Current Portion of Long-Term Debt	174.47	270.3	270.23	112.79	159.04
Current Portion of Leases	44.73	42.29	14.25	22.22	36.35
Current Unearned Revenue	0.54	13.46	349.49	31.75	33.61
Other Current Liabilities	111.7	114.09	82.17	499.39	224.88
Total Current Liabilities	6,932	2,540	3,106	2,253	2,604
Long-Term Debt	132.29	157.16	424.75	50.38	127.68
Long-Term Leases	157.78	212.7	62.42	66.76	74.57
Long-Term Unearned Revenue	2.76	3.3	3.84	0.69	4.45
Long-Term Deferred Tax Liabilities	18.81	-	-	-	-
Total Liabilities	7,244	2,981	3,877	2,444	2,810
Common Stock	776.33	776.33	776.33	776.33	776.33
Additional Paid-In Capital	1,021	1,021	1,021	1,021	1,021
Retained Earnings	6,561	6,887	5,626	5,189	6,070
Comprehensive Income & Other	49.2	6.74	3.33	38.81	101.32
Shareholders' Equity	8,407	8,691	7,426	7,025	7,968
Total Liabilities & Equity	15,651	11,672	11,303	9,469	10,779
Total Debt	2,483	1,461	2,061	1,113	1,940
Net Cash (Debt)	80.87	252.86	-1,191	-326.56	-1,414
Net Cash Growth	-68.02%	-	-	-	-
Net Cash Per Share	1.04	3.26	-15.34	-4.21	-18.22
Filing Date Shares Outstanding	77.15	77.63	77.63	77.63	77.63
Total Common Shares Outstanding	77.15	77.63	77.63	77.63	77.63
Working Capital	5,235	2,953	995.33	968.23	1,253
Book Value Per Share	108.98	111.95	95.66	90.48	102.64
Tangible Book Value	8,407	8,533	7,271	6,870	7,815
Tangible Book Value Per Share	108.98	109.92	93.66	88.50	100.67
Land	-	310.13	292.29	292.29	292.29
Buildings	-	885.63	792.87	787.32	787.32
Machinery	-	3,831	3,502	3,298	3,024
Construction In Progress	-	130.88	502.76	185.34	117.23

Updated Feb 27, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.