Asia Capital 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	48.68	86.68	22.82	16.55	108.08	34.42
Short-Term Investments	-	26.85	21	-	-	74.66
Cash & Short-Term Investments	48.68	113.53	43.82	16.55	108.08	109.07
Cash Growth	-14.34%	159.07%	164.73%	-84.68%	-0.91%	-68.61%
Accounts Receivable	98.01	85.84	233.98	208.78	148.95	102.61
Other Receivables	771.73	557.95	644.42	695.7	691.65	577.68
Receivables	869.74	643.8	878.4	904.49	840.59	680.29
Inventory	16.47	8.38	9.11	13.59	12.25	143.99
Other Current Assets	-	119.15	91.73	167.01	69.12	66.18
Total Current Assets	934.89	884.85	1,023	1,102	1,030	999.54
Property, Plant & Equipment	3,214	3,259	3,338	2,971	3,038	3,168
Long-Term Investments	205.13	205.13	296.41	287.55	288.01	288.5
Goodwill	-	305.42	305.42	-	305.42	305.42
Other Intangible Assets	256.18	31.04	29.18	336.72	33.04	35.21
Long-Term Deferred Tax Assets	-	1.02	-	-	-	-
Other Long-Term Assets	196.51	196.51	-	0.57	131.2	132.93
Total Assets	4,806	4,883	4,992	4,697	4,826	4,930
Accounts Payable	228.89	80.09	80.44	84.47	43.82	27.96
Short-Term Debt	433.33	417.39	551.22	448.58	484.87	568.15
Current Portion of Long-Term Debt	2,982	2,577	2,695	2,554	2,068	1,178
Current Portion of Leases	2.24	2.24	9.88	12.95	7.81	7.13
Current Income Taxes Payable	156.4	156	42.85	42.85	42.85	42.85
Current Unearned Revenue	-	-	-	-	-	4.04
Other Current Liabilities	175.74	162.06	548.74	245.69	205.92	191.87
Total Current Liabilities	3,979	3,395	3,928	3,389	2,853	2,020
Long-Term Debt	1,852	1,692	1,157	1,405	1,310	1,257
Long-Term Leases	-	4.66	17.56	29.71	33.31	20.01
Pension & Post-Retirement Benefits	-	10.97	17.03	18.16	15.11	31.75
Other Long-Term Liabilities	0	-0	-	0	-	-
Total Liabilities	5,831	5,102	5,120	4,842	4,212	3,328
Common Stock	1,498	1,498	1,498	1,498	1,498	1,498
Retained Earnings	-5,143	-4,352	-4,126	-3,751	-3,026	-2,092
Comprehensive Income & Other	2,115	2,129	1,937	1,402	1,332	1,243
Total Common Equity	-1,530	-724.7	-690.12	-850.97	-195.26	649.36
Minority Interest	505.58	505.58	563.01	706.92	809.25	952.01
Shareholders' Equity	-1,024	-219.12	-127.11	-144.05	613.99	1,601
Total Liabilities & Equity	4,806	4,883	4,992	4,697	4,826	4,930
Total Debt	5,270	4,693	4,430	4,450	3,904	3,030
Net Cash (Debt)	-5,221	-4,580	-4,387	-4,434	-3,796	-2,921
Net Cash Per Share	-39.73	-34.87	-33.40	-33.76	-28.90	-22.24
Filing Date Shares Outstanding	131.33	131.33	131.33	131.33	131.33	131.33
Total Common Shares Outstanding	131.33	131.33	131.33	131.33	131.33	131.33
Working Capital	-3,044	-2,510	-2,905	-2,287	-1,823	-1,020
Book Value Per Share	-11.65	-5.52	-5.25	-6.48	-1.49	4.94
Tangible Book Value	-1,786	-1,061	-1,025	-1,188	-533.72	308.74
Tangible Book Value Per Share	-13.60	-8.08	-7.80	-9.04	-4.06	2.35
Land	-	1,908	1,901	1,871	-	1,871
Buildings	-	1,339	1,391	1,286	-	1,286
Machinery	-	499.68	435.62	427.56	-	420.96
Construction In Progress	-	48.45	25.05	25.05	-	25.05

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