Access Engineering PLC (COSE:AEL.N0000)

Access Engineering Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	2,240	2,456	3,459	696.14	2,208	2,223
Short-Term Investments	33.12	121.72	1,594	2,847	2,825	2,271
Cash & Short-Term Investments	2,273	2,577	5,053	3,543	5,033	4,494
Cash Growth	-15.48%	-48.99%	42.61%	-29.60%	11.99%	-9.10%
Accounts Receivable	22,115	13,970	11,474	11,644	24,650	14,640
Other Receivables	379.33	4,222	4,813	3,306	443.66	444.88
Receivables	22,494	18,323	16,430	15,081	25,223	15,157
Inventory	33,659	25,194	20,341	15,945	14,620	8,714
Prepaid Expenses	-	392.58	594.26	845.43	694.08	319.85
Other Current Assets	2,669	3,775	1,804	2,889	2,711	1,686
Total Current Assets	61,096	50,262	44,223	38,304	48,281	30,372
Property, Plant & Equipment	11,190	11,519	8,735	8,244	8,896	5,937
Long-Term Investments	2,306	2,251	2,181	972.02	2,246	1,290
Goodwill	-	525.4	525.4	525.4	1,182	1,182
Other Intangible Assets	652.78	133.38	38.32	52.93	75.76	53.09
Long-Term Deferred Tax Assets	4,538	4,787	4,195	351.27	1,122	48.03
Other Long-Term Assets	42,729	40,501	38,635	34,266	20,045	17,178
Total Assets	122,511	109,979	98,532	82,716	81,847	56,060
Accounts Payable	38,855	9,682	10,447	6,987	9,116	6,978
Accrued Expenses	-	2,048	1,573	3,658	2,647	1,906
Short-Term Debt	631.82	726.02	201.89	1,761	130.86	327.14
Current Portion of Long-Term Debt	15,876	6,845	4,228	3,452	4,200	2,796
Current Portion of Leases	71.7	78.57	89.04	41.33	134.93	28.19
Current Income Taxes Payable	488.8	1,440	342.4	250.45	44.93	328.81
Current Unearned Revenue	966.2	2,022	340.48	313.21	271.71	194.44
Other Current Liabilities	19.43	20,554	22,104	18,047	13,234	8,291
Total Current Liabilities	56,910	43,396	39,327	34,511	29,780	20,850
Long-Term Debt	22,851	19,996	17,030	12,787	18,847	6,167
Long-Term Leases	119.34	127.28	178.21	222.22	127.34	115.73
Long-Term Unearned Revenue	4.28	4.39	4.61	4.83	5.05	5.27
Pension & Post-Retirement Benefits	455.95	447.48	366.27	260.98	323.51	426.16
Long-Term Deferred Tax Liabilities	3,385	3,296	3,383	2,959	2,117	1,981
Total Liabilities	83,725	67,266	60,289	50,744	51,200	29,545
Common Stock	9,000	9,000	9,000	9,000	9,000	9,000
Retained Earnings	27,555	30,311	26,018	19,741	18,610	14,245
Comprehensive Income & Other	815.86	816.01	816.04	815.59	576.62	580.15
Total Common Equity	37,370	40,127	35,834	29,557	28,187	23,825
Minority Interest	1,416	2,585	2,409	2,415	2,461	2,689
Shareholders' Equity	38,787	42,713	38,243	31,972	30,647	26,515
Total Liabilities & Equity	122,511	109,979	98,532	82,716	81,847	56,060
Total Debt	39,550	27,772	21,727	18,264	23,440	9,434
Net Cash (Debt)	-37,277	-25,195	-16,674	-14,720	-18,407	-4,940
Net Cash Per Share	-37.30	-25.19	-16.67	-14.72	-18.41	-4.94
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Working Capital	4,186	6,866	4,896	3,793	18,501	9,522
Book Value Per Share	37.37	40.13	35.83	29.56	28.19	23.83
Tangible Book Value	36,718	39,469	35,271	28,979	26,929	22,590
Tangible Book Value Per Share	36.72	39.47	35.27	28.98	26.93	22.59
Land	-	947.26	787.39	787.39	589.64	1,438
Buildings	-	3,344	2,702	1,407	1,578	1,594
Machinery	-	14,906	12,032	11,987	11,898	9,657
Construction In Progress	-	142.24	245.34	114.66	10.79	1.27

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