Abans Electricals Balance Sheet

Financials in millions LKR. Fiscal year is April - March.

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	515.03	360.42	139.84	54.88	200.8	66.54
Short-Term Investments	799.8	375.18	384.29	380.58	330.98	13.15
Cash & Short-Term Investments	1,315	735.6	524.14	435.46	531.79	79.69
Cash Growth	27.12%	40.34%	20.36%	-18.11%	567.31%	68.51%
Accounts Receivable	1,642	887.23	1,451	1,069	780.57	647.99
Other Receivables	-	46.6	61.19	20.76	44.79	16.36
Receivables	1,642	935.1	1,512	1,090	827.11	664.68
Inventory	1,429	1,437	1,503	1,544	2,163	1,263
Prepaid Expenses	-	27.57	11.31	15.65	13.59	9.13
Other Current Assets	-	403.27	235.35	264.57	266.76	26.59
Total Current Assets	4,385	3,539	3,786	3,349	3,802	2,043
Property, Plant & Equipment	1,414	1,414	1,313	1,449	1,443	1,360
Long-Term Investments	-	-	-	52.4	50.29	347.66
Other Intangible Assets	-	-	-	-	-	5.74
Other Long-Term Assets	51.75	51.75	49.3	47	42.55	37
Total Assets	5,850	5,005	5,148	4,897	5,338	3,793
Accounts Payable	1,807	398.72	527.97	476.61	1,250	547.41
Accrued Expenses	-	76.45	428.18	112.54	67.5	84.7
Short-Term Debt	-	88.93	826.79	1,581	1,021	634.68
Current Portion of Long-Term Debt	257.88	15.31	18.15	63.13	53.13	39.75
Current Portion of Leases	-	7.5	11.77	22.2	43.31	27.44
Current Income Taxes Payable	159.28	215.86	132.61	34.81	38.8	38.24
Current Unearned Revenue	224.08	174.9	115.19	127.02	181.57	163.46
Other Current Liabilities	119.8	1,013	478.47	231.33	577.48	246.71
Total Current Liabilities	2,569	1,991	2,539	2,649	3,233	1,782
Long-Term Debt	39.72	5	20	33.75	76.85	78.99
Long-Term Leases	-	15.61	10.18	13.06	30.46	40.43
Long-Term Unearned Revenue	50.45	46.33	41.91	50.98	44.67	16.14
Pension & Post-Retirement Benefits	134	128.79	106.2	94.64	81.96	96.04
Long-Term Deferred Tax Liabilities	71.5	108.22	164.4	198.72	112.34	122.47
Total Liabilities	2,864	2,295	2,882	3,040	3,579	2,136
Common Stock	186.73	186.73	186.73	186.73	186.73	186.73
Retained Earnings	2,332	2,056	1,612	1,180	1,089	986.72
Comprehensive Income & Other	467.76	467.76	467.76	490.37	483.33	483.33
Shareholders' Equity	2,986	2,710	2,266	1,857	1,759	1,657
Total Liabilities & Equity	5,850	5,005	5,148	4,897	5,338	3,793
Total Debt	297.6	132.35	886.88	1,713	1,225	821.3
Net Cash (Debt)	1,017	603.25	-362.75	-1,278	-693	-741.6
Net Cash Per Share	199.04	118.04	-70.98	-250.01	-135.60	-145.11
Filing Date Shares Outstanding	5.11	5.11	5.11	5.11	5.11	5.11
Total Common Shares Outstanding	5.11	5.11	5.11	5.11	5.11	5.11
Working Capital	1,816	1,548	1,247	700.31	569.15	260.9
Book Value Per Share	584.29	530.33	443.48	363.45	344.11	324.19
Tangible Book Value	2,986	2,710	2,266	1,857	1,759	1,651
Tangible Book Value Per Share	584.29	530.33	443.48	363.45	344.11	323.07
Land	-	692.86	692.86	737.88	700.18	700.18
Buildings	-	278.67	249.97	296.06	285.07	269.85
Machinery	-	1,233	1,080	1,086	1,064	898.59
Construction In Progress	-	2.88	22.36	22.36	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.