Asia Siyaka Commodities Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	734.59	580.18	118.68	122.88	105.59
Short-Term Investments	89.62	236.14	40.56	33.28	33.01
Cash & Short-Term Investments	824.21	816.31	159.24	156.16	138.6
Cash Growth	0.97%	412.64%	1.97%	12.67%	-27.95%
Accounts Receivable	2,383	638.78	828.74	750.72	815.09
Other Receivables	108.97	112.49	46.74	9.21	18.36
Receivables	4,461	751.27	875.48	759.94	833.45
Inventory	774.86	289.79	4.47	3.56	4.53
Prepaid Expenses	-	80.8	7.14	5.63	4.48
Other Current Assets	4.41	1,329	1,566	1,730	813.57
Total Current Assets	6,064	3,267	2,612	2,655	1,795
Property, Plant & Equipment	1,845	1,366	1,276	1,292	1,026
Other Intangible Assets	1.96	5.04	0.68	0.08	0.09
Long-Term Deferred Tax Assets	109.44	91.38	74.66	49.82	26.09
Other Long-Term Assets	15.99	6.93	8.87	10.64	0.76
Total Assets	8,037	4,736	3,972	4,008	2,847
Accounts Payable	2,308	1,273	1,051	985.05	875.16
Short-Term Debt	2,860	1,228	1,052	1,174	595.33
Current Portion of Long-Term Debt	-	-	10.59	64.29	64.29
Current Portion of Leases	75.25	34.15	5.15	2.12	10.72
Current Income Taxes Payable	28.08	23.6	29.64	38.66	1.4
Other Current Liabilities	132.64	122.97	88.22	107.38	50.79
Total Current Liabilities	5,403	2,682	2,237	2,371	1,598
Long-Term Debt	-	-	-	10.71	75
Long-Term Leases	216.88	106.82	30.2	-	2.06
Pension & Post-Retirement Benefits	114.07	94.74	77.62	59.33	61.91
Long-Term Deferred Tax Liabilities	391.37	308.36	304.78	304.77	170.23
Other Long-Term Liabilities	-	-	-0	-	-
Total Liabilities	6,126	3,192	2,650	2,746	1,907
Common Stock	100	100	100	100	100
Retained Earnings	780.55	691.69	600.33	539.15	414.84
Comprehensive Income & Other	828.42	622.31	622.31	622.31	425.68
Total Common Equity	1,709	1,414	1,323	1,261	940.52
Minority Interest	202.49	130.54	-	-	-
Shareholders' Equity	1,911	1,545	1,323	1,261	940.52
Total Liabilities & Equity	8,037	4,736	3,972	4,008	2,847
Total Debt	3,152	1,369	1,098	1,251	747.39
Net Cash (Debt)	-2,328	-552.79	-939.09	-1,095	-608.79
Net Cash Per Share	-8.96	-2.06	-3.59	-4.21	-2.34
Filing Date Shares Outstanding	260	260	260	260	260
Total Common Shares Outstanding	260	260	260	260	260
Working Capital	660.94	585.13	375.13	283.65	196.97
Book Value Per Share	6.57	5.44	5.09	4.85	3.62
Tangible Book Value	1,707	1,409	1,322	1,261	940.43
Tangible Book Value Per Share	6.57	5.42	5.08	4.85	3.62
Buildings	-	927.27	926.71	926.4	794.51
Machinery	-	410.55	370.36	339.05	321.75
Construction In Progress	-	3.52	-	-	15.45