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Pakistan State Oil Company Limited (PSX: PSO) announced its financial performance for 1HFY24 yesterday where it reported an unconsolidated profit of Rs7.75 billion versus a loss of Rs3.36 billion in 1HFY23. While the company posted a profit after tax in 1HFY24, PSO witnessed a year-on-year increase in the losses for 2QFY24. The first quarter of FY24 was impressive with over Rs22 billion in profits, however, the losses of 2QFY24 of over Rs14 billion pulled overall earnings of the company. PSO’s losses increased by more than four times during 2QFY24 on a year-on-year basis.

The OMC’s revenue growth stood at 7 percent year-on-year during 1HFY24, which was primarily due to higher prices of petroleum products amid falling volumetric growth. PSO volumetric sales decreased by 17 percent year-on-year. On the other hand, the 2QFY24 sales were higher by 8 percent year-on-year due to growth in volumes particularly that of high-speed diesel during the period.

The company’s gross profit was seen growing by more than four times while the gross margins were up from less than one percent in 1HFY23 to 3 percent in 1HFY24. The rise in gross margins was due to massive inventory gains due to substantial and continued hikes in fuel prices.

However, in 2QFY24, PSO’s gross profits turned into gross losses on a year-on-year basis due to inventory losses during the quarter.

PSO witnessed a growth of 16 percent in other income in 1HFY24 and over 145 percent in 2QFY24 due to higher interest received on delayed payments. But earnings were restricted by higher finance costs. Finance costs swelled by two times in 1HFY24 versus 1HFY23, and by 96 percent year-on-year in 2QFY24 due to high short-term borrowings.

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