ACL Plastics 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	Dec '25 Dec 31, 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	68.22	101.46	61.62	823.32	871.01	446.31
Short-Term Investments	872.56	815.81	780	-	-	-
Trading Asset Securities	1,616	1,133	35.04	-	-	-
Cash & Short-Term Investments	2,557	2,050	876.67	823.32	871.01	446.31
Cash Growth	59.10%	133.88%	6.48%	-5.47%	95.16%	457.40%
Accounts Receivable	975.52	758	934.3	698.96	1,101	786.19
Other Receivables	-	23.06	35.94	32.98	12.82	31.84
Receivables	975.52	894.78	1,534	1,224	1,156	860.03
Inventory	411	578.15	563.74	557.51	454.12	308.41
Other Current Assets	-	-	72.57	121.97	169.87	67.5
Total Current Assets	3,944	3,523	3,047	2,727	2,651	1,682
Property, Plant & Equipment	362.36	355.97	373.53	331.23	349.48	331.46
Long-Term Investments	106.67	77.29	49.27	43.23	49.1	43.38
Other Long-Term Assets	0	-	-	-	-	-
Total Assets	4,413	3,957	3,470	3,101	3,050	2,057
Accounts Payable	19.92	68.14	1.46	2.04	423.29	137.49
Accrued Expenses	-	0.72	0.91	39.09	6.63	7.68
Short-Term Debt	-	-	-	1.17	181.18	221.49
Current Income Taxes Payable	135.82	101.13	97.42	151.96	109.45	43.02
Other Current Liabilities	-	14.49	18.35	-	-	0.04
Total Current Liabilities	155.74	184.48	118.14	194.25	720.54	409.71
Pension & Post-Retirement Benefits	18.9	17.82	12.51	11.29	7.54	17.43
Long-Term Deferred Tax Liabilities	81.49	81.49	83.4	78.92	51.51	51.94
Total Liabilities	256.13	283.79	214.05	284.46	779.59	479.09
Common Stock	79.98	79.97	79.97	79.97	79.97	79.97
Retained Earnings	3,779	3,324	2,940	2,542	1,969	1,277
Comprehensive Income & Other	297.99	268.72	235.23	194.6	221.68	221.08
Shareholders' Equity	4,157	3,673	3,256	2,817	2,270	1,578
Total Liabilities & Equity	4,413	3,957	3,470	3,101	3,050	2,057
Total Debt	-	-	-	1.17	181.18	221.49
Net Cash (Debt)	2,557	2,050	876.67	822.15	689.83	224.82
Net Cash Growth	59.10%	133.88%	6.63%	19.18%	206.84%	384.88%
Net Cash Per Share	60.72	48.67	20.81	19.52	16.38	5.34
Filing Date Shares Outstanding	42.13	42.13	42.13	42.13	42.13	42.13
Total Common Shares Outstanding	42.13	42.13	42.13	42.13	42.13	42.13
Working Capital	3,788	3,339	2,929	2,532	1,931	1,273
Book Value Per Share	98.67	87.19	77.29	66.87	53.89	37.46
Tangible Book Value	4,157	3,673	3,256	2,817	2,270	1,578
Tangible Book Value Per Share	98.67	87.19	77.29	66.87	53.89	37.46
Land	-	169	169	148	148	148
Buildings	-	154.5	154.5	131.5	131.5	131.5
Machinery	-	270.11	268.8	268.79	268.31	309.58
Construction In Progress	-	1.14	-	-	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.