ACL Cables 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	1,683	2,077	2,055	8,933	7,598	2,530
Short-Term Investments	6,296	5,874	6,704	-	-	-
Trading Asset Securities	6,176	5,957	1,633	-	-	-
Cash & Short-Term Investments	14,156	13,908	10,392	8,933	7,598	2,530
Cash Growth	34.32%	33.83%	16.34%	17.57%	200.27%	11.88%
Accounts Receivable	8,896	4,656	3,276	3,485	5,373	6,370
Other Receivables	-	2,252	2,362	2,423	2,622	2,324
Receivables	8,896	6,907	5,638	5,908	7,995	8,694
Inventory	12,760	12,465	11,327	11,720	9,347	7,902
Other Current Assets	-	411.91	913.79	590.14	371.48	270.99
Total Current Assets	35,811	33,693	28,271	27,151	25,311	19,397
Property, Plant & Equipment	6,412	6,472	6,540	6,045	5,908	5,731
Long-Term Investments	1,663	1,592	1,646	1,545	1,103	871.27
Goodwill	-	68.28	68.28	68.28	68.28	68.28
Other Intangible Assets	68.28	-	-	-	-	7.68
Other Long-Term Assets	1,829	1,829	1,743	1,302	1,229	1,145
Total Assets	45,783	43,654	38,268	36,111	33,620	27,220
Accounts Payable	919.23	1,329	805.07	330.29	4,087	5,707
Accrued Expenses	-	797.53	894.75	563.38	878.53	769.25
Short-Term Debt	106.19	57.45	69.27	888.25	353.71	162.74
Current Portion of Long-Term Debt	1,090	1,208	1,500	2,687	4,504	2,592
Current Portion of Leases	3.73	8.95	9.75	8.46	6.98	5.48
Current Income Taxes Payable	2,243	2,345	2,086	2,323	1,300	646.4
Other Current Liabilities	-0	8.39	29.54	6.55	119.65	74.79
Total Current Liabilities	4,363	5,754	5,395	6,807	11,249	9,958
Long-Term Debt	95.66	120.32	335.24	705.71	1,507	1,095
Long-Term Leases	0.01	0.41	8.13	17.87	26.61	29.01
Pension & Post-Retirement Benefits	580.82	555.33	455.02	387.31	285.47	423.78
Long-Term Deferred Tax Liabilities	1,205	1,204	1,069	735.15	409.98	434.81
Other Long-Term Liabilities	0	-	-	-	-	-
Total Liabilities	6,245	7,634	7,262	8,653	13,479	11,940
Common Stock	299.49	299.49	299.49	299.49	299.49	299.49
Retained Earnings	29,768	26,678	22,439	19,873	14,195	10,044
Comprehensive Income & Other	3,875	3,821	3,887	3,328	2,922	2,990
Total Common Equity	33,943	30,798	26,625	23,500	17,417	13,333
Minority Interest	5,596	5,222	4,382	3,958	2,724	1,947
Shareholders' Equity	39,539	36,020	31,007	27,458	20,141	15,280
Total Liabilities & Equity	45,783	43,654	38,268	36,111	33,620	27,220
Total Debt	1,296	1,395	1,922	4,308	6,399	3,884
Net Cash (Debt)	12,860	12,513	8,470	4,625	1,199	-1,353
Net Cash Growth	55.70%	47.74%	83.12%	285.65%	-	-
Net Cash Per Share	17.89	17.41	11.78	6.44	1.67	-1.88
Filing Date Shares Outstanding	718.72	718.72	718.72	718.72	718.72	718.72
Total Common Shares Outstanding	718.72	718.72	718.72	718.72	718.72	718.72
Working Capital	31,449	27,939	22,877	20,344	14,062	9,439
Book Value Per Share	47.23	42.85	37.04	32.70	24.23	18.55
Tangible Book Value	33,874	30,730	26,556	23,432	17,349	13,257
Tangible Book Value Per Share	47.13	42.76	36.95	32.60	24.14	18.45
Land	-	4,934	4,910	4,765	4,701	4,685
Machinery	-	4,392	4,169	3,862	3,728	3,384
Construction In Progress	-	336.3	284.81	418.82	396.32	244.67

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