PI Health Sciences Financial Overview slide image

PI Health Sciences Financial Overview

Solid Balance Sheet: result of sustained internal accruals, efficient NWC management and disciplined capital allocation Fig in Rs. Million Shareholders Fund Pi Inspired by Science - Highlights of 9MFY24 Net fixed asset increase by Rs. 7,821 million Y-o-Y. Total capex for 9MFY24 is Rs. 9,001 million including Pharma¹ acquired assets of Rs 4,972 million. The capex excluding this addition is Rs. 4,029 million (9MFY23 Rs. 2,585 million). Increase in Other assets includes long term fixed deposits of Rs. 658 million. Trade working capital in terms of Days of Sales improved to 80 days as on 31-Dec-23 vs. 90 days as on 31-Dec-22. Inventory levels of Rs. 12,743 million and Rs. 11,878 million excluding Pharma¹, reduced in terms of Days of Sales to approx. 59 days to vs. 81 days as on 31-Dec-22. Surplus cash net of debt is Rs. 32,926 million. Dec-23 84,508 Mar-23 71,985 Dec-22 69,716 ◉ Non Current Liabilities 3,082 994 2,233 Long term borrowings 697 1,056 Other long term liabilities 2,385 994 1,077 Current liabilities 16,521 11,818 14,209 Short term borrowings 1,004 1,089 Trade payables 10,476 8,380 9,459 Other current liabilities 5,041 3,438 3,661 Total 1,04,111 84,797 86,158 Non Current Asset 39,131 28,174 27,393 Net Fixed Asset 33,633 26,551 25,812 Goodwill 3,618 828 828 Non current investments 872 313 301 Other assets 1,009 482 452 Current Assets 64,980 56,623 58,765 Inventories 12,743 13,976 14,517 Trade receivables Cash, Bank & Investments 15,099 8,381 11,156 34,045 32,272 31,019 Other assets 3,092 1,994 2,073 Total 1,04,111 84,797 86,158 Key Ratios (%) Annualised Net Sales to Trade Working Capital 4.55 4.64 4.05 Debt/Equity Ratio 0.02 Nil 0.03 Net Sales to Net Fixed Assets 2.35 2.45 2.54 2 ROCE 31.7% 34.6% 31.9% 1 Pharma: Pl Health Sciences Ltd. ("PIHSL") Consolidated including overseas subsidiaries 2 ROCE computed excluding Cash, Bank & Investments 6
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