Asia Siyaka Commodities 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	846.18	580.18	118.68	122.88	105.59	160.92
Short-Term Investments	86.92	236.14	40.56	33.28	33.01	31.44
Cash & Short-Term Investments	933.1	816.31	159.24	156.16	138.6	192.36
Cash Growth	441.16%	412.64%	1.97%	12.67%	-27.95%	-45.32%
Accounts Receivable	1,417	638.78	828.74	750.72	815.09	623.34
Other Receivables	358.22	112.49	46.74	9.21	18.36	50.85
Receivables	3,576	751.27	875.48	759.94	833.45	674.19
Inventory	1,260	289.79	4.47	3.56	4.53	4.49
Prepaid Expenses	-	80.8	7.14	5.63	4.48	6.05
Other Current Assets	6.24	1,329	1,566	1,730	813.57	520.87
Total Current Assets	5,775	3,267	2,612	2,655	1,795	1,398
Property, Plant & Equipment	1,453	1,366	1,276	1,292	1,026	1,062
Other Intangible Assets	3	5.04	0.68	0.08	0.09	0.15
Long-Term Deferred Tax Assets	105.22	91.38	74.66	49.82	26.09	39.46
Other Long-Term Assets	5.88	6.93	8.87	10.64	0.76	0.76
Total Assets	7,341	4,736	3,972	4,008	2,847	2,500
Accounts Payable	2,003	1,273	1,051	985.05	875.16	552.38
Short-Term Debt	2,930	1,228	1,052	1,174	595.33	507.62
Current Portion of Long-Term Debt	-	-	10.59	64.29	64.29	64.29
Current Portion of Leases	31.07	34.15	5.15	2.12	10.72	9.19
Current Income Taxes Payable	24.98	23.6	29.64	38.66	1.4	-
Other Current Liabilities	165.82	122.97	88.22	107.38	50.79	137.4
Total Current Liabilities	5,155	2,682	2,237	2,371	1,598	1,271
Long-Term Debt	-	-	-	10.71	75	139.29
Long-Term Leases	143.42	106.82	30.2	-	2.06	13.69
Pension & Post-Retirement Benefits	103.29	94.74	77.62	59.33	61.91	75.29
Long-Term Deferred Tax Liabilities	304.19	308.36	304.78	304.77	170.23	122.4
Other Long-Term Liabilities	-	-	-0	-	-	-0
Total Liabilities	5,706	3,192	2,650	2,746	1,907	1,622
Common Stock	100	100	100	100	100	100
Retained Earnings	735.85	691.69	600.33	539.15	414.84	307.16
Comprehensive Income & Other	622.31	622.31	622.31	622.31	425.68	471.27
Total Common Equity	1,458	1,414	1,323	1,261	940.52	878.44
Minority Interest	177.33	130.54	-	-	-	-
Shareholders' Equity	1,635	1,545	1,323	1,261	940.52	878.44
Total Liabilities & Equity	7,341	4,736	3,972	4,008	2,847	2,500
Total Debt	3,105	1,369	1,098	1,251	747.39	734.07
Net Cash (Debt)	-2,172	-552.79	-939.09	-1,095	-608.79	-541.71
Net Cash Per Share	-7.55	-2.06	-3.59	-4.21	-2.34	-2.08
Filing Date Shares Outstanding	260	260	260	260	260	260
Total Common Shares Outstanding	260	260	260	260	260	260
Working Capital	619.75	585.13	375.13	283.65	196.97	127.07
Book Value Per Share	5.61	5.44	5.09	4.85	3.62	3.38
Tangible Book Value	1,455	1,409	1,322	1,261	940.43	878.28
Tangible Book Value Per Share	5.60	5.42	5.08	4.85	3.62	3.38
Buildings	-	927.27	926.71	926.4	794.51	784.6
Machinery	-	410.55	370.36	339.05	321.75	318.44
Construction In Progress	-	3.52	-	-	15.45	-

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