Industrial Asphalts (Ceylon) PLC (COSE: ASPH.N0000)

ASPH.N0000 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	0.19	0.2	0.43	0.3	13.78	0.39
Short-Term Investments	5.45	5.34	35.37	168.7	89.37	0.38
Trading Asset Securities	260.75	244.89	140.6	-	-	0.01
Cash & Short-Term Investments	266.39	250.43	176.4	169	103.15	0.77
Cash Growth	49.37%	41.97%	4.38%	63.83%	13224.66%	-81.00%
Accounts Receivable	1.14	-	-	-	4.62	270.79
Other Receivables	-	-	-	-	27.41	3.41
Receivables	1.14	-	-	-	32.81	275.03
Inventory	-	-	-	-	6.09	7.04
Prepaid Expenses	-	0.22	0.46	0.47	3.57	0.56
Other Current Assets	6.16	6.22	1.57	1.72	2.34	0.54
Total Current Assets	273.69	256.87	178.42	171.18	147.97	283.94
Property, Plant & Equipment	2.02	2.84	6.86	25.26	34.56	36.91
Long-Term Deferred Tax Assets	-	20.84	18.38	11.05	5.15	-
Other Long-Term Assets	1,278	1,278	1,246	1,049	843.5	763
Total Assets	1,554	1,558	1,450	1,256	1,031	1,084
Accounts Payable	-	-	-	-	1.17	206.47
Accrued Expenses	-	1.05	1.08	0.51	1	3.82
Short-Term Debt	71.34	67.03	0.23	0.3	0.42	111.06
Current Portion of Leases	-	-	-	-	-	2.64
Current Unearned Revenue	35.4	35.4	35.4	35.4	35.4	35.4
Other Current Liabilities	55.66	46.8	33.81	1.68	1.27	1.27
Total Current Liabilities	162.4	150.28	70.52	37.89	39.26	360.66
Long-Term Leases	-	-	-	-	-	4
Long-Term Deferred Tax Liabilities	4.06	22.57	13.28	0.14	1.33	-3.78
Other Long-Term Liabilities	-0	0	-	-	-	-0
Total Liabilities	168.2	174.29	84.49	38.23	42.78	362.21
Common Stock	156.64	156.64	156.64	156.64	156.64	6.67
Retained Earnings	1,229	1,227	1,209	1,061	785.65	668.86
Comprensive Income & Other	-	-	-	-	46.11	46.11
Shareholders' Equity	1,385	1,384	1,365	1,218	988.4	721.64
Total Liabilities & Equity	1,554	1,558	1,450	1,256	1,031	1,084
Total Debt	71.34	67.03	0.23	0.3	0.42	117.7
Net Cash (Debt)	195.05	183.4	176.17	168.7	102.74	-116.93
Net Cash Growth	9.36%	4.10%	4.43%	64.21%	-	-
Net Cash Per Share	0.05	0.05	0.05	0.04	0.03	-0.04
Filing Date Shares Outstanding	3,749	3,749	3,749	3,749	3,749	3,000
Total Common Shares Outstanding	3,749	3,749	3,749	3,749	3,749	3,000
Working Capital	111.29	106.59	107.9	133.3	108.71	-76.71
Book Value Per Share	0.37	0.37	0.36	0.32	0.26	0.24
Tangible Book Value	1,385	1,384	1,365	1,218	988.4	721.64
Tangible Book Value Per Share	0.37	0.37	0.36	0.32	0.26	0.24
Buildings	-	-	-	14.39	14.39	14.15
Machinery	-	38.58	36.43	35.44	45.82	44.91

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