Blue-Ex Limited (PSX:GEMBLUEX)

Blue-Ex 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	Mar 31, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	100.67	118.13	156.91	62.78	76.82	9.92
Trading Asset Securities	-	41.26	43.81	131.69	-	-
Cash & Short-Term Investments	101.07	159.39	200.72	194.46	76.82	9.92
Cash Growth	-43.38%	-20.59%	3.22%	153.15%	674.45%	-0.58%
Accounts Receivable	585.53	1,167	991.22	455.74	361.86	281.23
Other Receivables	20.48	24.52	21.44	20.48	21.98	18.24
Receivables	658.47	1,203	1,018	481.2	387.32	302.36
Inventory	4.69	4.01	5	2.1	2.66	-
Prepaid Expenses	-	6.06	6.19	1.79	7.72	1.28
Other Current Assets	26.2	77.91	60.47	49.72	37.2	43.56
Total Current Assets	790.42	1,450	1,290	729.28	511.72	357.12
Property, Plant & Equipment	189.47	282.57	199.37	203.96	165.2	71.03
Long-Term Investments	47.83	21.86	19.1	-	-	-
Other Intangible Assets	207.47	191.78	145.4	83.23	59.13	15.3
Other Long-Term Assets	18.77	21.07	16.52	12.75	11.25	10.3
Total Assets	1,254	1,967	1,670	1,029	747.31	453.76
Accounts Payable	173.71	424.91	271.12	111.88	197.87	131.8
Accrued Expenses	-	107.86	95.05	49.88	43.85	64.61
Short-Term Debt	-	158.07	217.64	-	-	154.24
Current Portion of Leases	19.51	31.12	15.09	25.87	22.19	1.25
Current Income Taxes Payable	21.87	34.48	30.1	15.78	13.58	9.48
Other Current Liabilities	-	16.31	64.38	2.21	1.71	3.13
Total Current Liabilities	215.1	772.76	693.38	205.62	279.2	364.51
Long-Term Leases	15.21	51.28	13.25	25.3	39.46	3.96
Long-Term Deferred Tax Liabilities	0.14	5.63	12.99	12.5	16.41	6.99
Other Long-Term Liabilities	-	-	-	0	-0	-
Total Liabilities	230.44	829.66	719.62	243.41	335.06	375.46
Common Stock	274.28	274.28	274.28	274.28	205.71	5.71
Additional Paid-In Capital	402.33	402.33	402.33	402.33	43.29	43.29
Retained Earnings	317.82	423.01	257.23	86.14	65.4	29.3
Comprehensive Income & Other	29.07	38.18	16.95	23.04	97.85	-
Shareholders' Equity	1,024	1,138	950.8	785.8	412.24	78.3
Total Liabilities & Equity	1,254	1,967	1,670	1,029	747.31	453.76
Total Debt	34.72	240.47	245.98	51.17	61.64	159.45
Net Cash (Debt)	66.35	-81.08	-45.26	143.3	15.17	-149.53
Net Cash Growth	-17.30%	-	-	844.34%	-	-
Net Cash Per Share	2.42	-2.96	-1.65	5.80	0.61	-2616.76
Filing Date Shares Outstanding	27.31	27.43	27.43	27.43	20.57	0.06
Total Common Shares Outstanding	27.31	27.43	27.43	27.43	20.57	0.06
Working Capital	575.32	677.43	596.64	523.66	232.53	-7.39
Book Value Per Share	37.47	41.48	34.66	28.65	20.04	1370.26
Tangible Book Value	816.04	946.02	805.39	702.57	353.11	63
Tangible Book Value Per Share	29.88	34.49	29.36	25.61	17.17	1102.51
Machinery	-	263.11	190.4	163.55	123.88	89.64
Construction In Progress	-	-	-	4.81	-	-
Leasehold Improvements	-	60.82	73.54	61.88	38.94	28.35

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