Asia Siyaka Commodities PLC (COSE: ASIY.N0000)

Asia Siyaka Commodities Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	41.78	118.68	122.88	105.59	160.92	322.9
Short-Term Investments	40.56	40.56	33.28	33.01	31.44	28.9
Cash & Short-Term Investments	82.33	159.24	156.16	138.6	192.36	351.81
Cash Growth	-45.12%	1.97%	12.67%	-27.95%	-45.32%	209.97%
Accounts Receivable	814.92	828.74	750.72	815.09	623.34	237.06
Other Receivables	74.81	47.96	9.21	18.36	50.85	10.88
Receivables	2,335	876.7	759.94	833.45	674.19	247.94
Inventory	4.7	4.47	3.56	4.53	4.49	4.04
Prepaid Expenses	-	7.14	5.63	4.48	6.05	4.19
Other Current Assets	-	1,565	1,730	813.57	520.87	708.58
Total Current Assets	2,422	2,612	2,655	1,795	1,398	1,317
Property, Plant & Equipment	1,257	1,276	1,292	1,026	1,062	1,092
Other Intangible Assets	0.51	0.68	0.08	0.09	0.15	0.44
Long-Term Deferred Tax Assets	77.72	74.66	49.82	26.09	39.46	39.36
Other Long-Term Assets	8.41	8.87	10.64	0.76	0.76	0.76
Total Assets	3,765	3,972	4,008	2,847	2,500	2,449
Accounts Payable	922.91	1,051	985.05	875.16	552.38	41.9
Short-Term Debt	893.32	1,052	1,174	595.33	507.62	925.11
Current Portion of Long-Term Debt	2.25	10.59	64.29	64.29	64.29	67.86
Current Portion of Leases	5.69	5.15	2.12	10.72	9.19	4.99
Current Income Taxes Payable	27.24	29.64	38.66	1.4	-	-
Other Current Liabilities	187.26	88.22	107.38	50.79	137.4	37.84
Total Current Liabilities	2,039	2,237	2,371	1,598	1,271	1,078
Long-Term Debt	-	-	10.71	75	139.29	203.57
Long-Term Leases	28.67	30.2	-	2.06	13.69	22.87
Long-Term Deferred Tax Liabilities	306.97	304.78	304.77	170.23	122.4	197.85
Other Long-Term Liabilities	-	0	-	-	-0	-
Total Liabilities	2,455	2,650	2,746	1,907	1,622	1,583
Common Stock	100	100	100	100	100	100
Retained Earnings	587.91	600.33	539.15	414.84	307.16	344.72
Comprensive Income & Other	622.31	622.31	622.31	425.68	471.27	421.39
Shareholders' Equity	1,310	1,323	1,261	940.52	878.44	866.1
Total Liabilities & Equity	3,765	3,972	4,008	2,847	2,500	2,449
Total Debt	929.93	1,098	1,251	747.39	734.07	1,224
Net Cash (Debt)	-847.6	-939.09	-1,095	-608.79	-541.71	-872.59
Net Cash Per Share	-3.25	-3.61	-4.21	-2.34	-2.08	-3.36
Filing Date Shares Outstanding	260	260	260	260	260	260
Total Common Shares Outstanding	260	260	260	260	260	260
Working Capital	383.46	375.13	283.65	196.97	127.07	238.87
Book Value Per Share	5.04	5.09	4.85	3.62	3.38	3.33
Tangible Book Value	1,310	1,322	1,261	940.43	878.28	865.66
Tangible Book Value Per Share	5.04	5.08	4.85	3.62	3.38	3.33
Buildings	-	926.71	926.4	794.51	784.6	780.9
Machinery	-	370.36	339.05	321.75	318.44	271.11
Construction In Progress	-	-	-	15.45	-	0.26

Source: S&P Capital IQ. Standard template. Financial Sources.