Bogala Graphite Lanka Balance Sheet

Financials in millions LKR. Fiscal year is January - December.

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Cash & Equivalents	932.3	828.35	829.08	390.53	158.37	145.33
Cash & Short-Term Investments	932.3	828.35	829.08	390.53	158.37	145.33
Cash Growth	28.65%	-0.09%	112.30%	146.60%	8.97%	132.66%
Accounts Receivable	187.49	168.95	137.39	107.31	111.03	71.49
Other Receivables	-	22.95	27.66	56.46	42.06	59.33
Receivables	193.94	193.81	168.52	169.53	161.09	145.27
Inventory	306.98	372.08	372.19	117.23	105.02	156.27
Other Current Assets	24.19	25.94	23.63	6.96	6.27	7.2
Total Current Assets	1,463	1,420	1,393	684.25	430.75	454.07
Property, Plant & Equipment	418.26	381.82	315.16	280.02	306.31	312.77
Other Intangible Assets	166.51	167.38	137.41	97.96	70.98	32.81
Other Long-Term Assets	6.64	6.64	6.64	6.64	-	-
Total Assets	2,060	1,976	1,854	1,073	816.7	822.28
Accounts Payable	88.88	25.04	57.34	26.04	11.91	18.7
Accrued Expenses	6.81	75.05	56.32	55.38	23.39	36.92
Current Portion of Long-Term Debt	-	-	-	-	30.03	35.5
Current Portion of Leases	0.76	2.01	2.28	8.22	7.56	7.49
Current Income Taxes Payable	83.27	61.41	102.68	27.58	13.34	14.55
Other Current Liabilities	-	16.3	9.41	5.44	10.19	8.44
Total Current Liabilities	179.72	179.81	228.04	122.66	96.42	121.59
Long-Term Debt	-	-	-	-	-	26.63
Long-Term Leases	-	-	2.01	4.29	12.54	18.92
Long-Term Deferred Tax Liabilities	-	9.12	10.61	7.69	10.6	14.58
Other Long-Term Liabilities	2.31	2.19	1.98	1.27	1.14	-
Total Liabilities	293.83	292.27	336.07	210.17	191.09	243.89
Common Stock	102.07	102.07	102.07	102.07	102.07	102.07
Retained Earnings	1,652	1,570	1,407	750.39	513.3	466.08
Comprensive Income & Other	11.89	11.89	8.33	10.23	10.23	10.23
Shareholders' Equity	1,766	1,684	1,518	862.69	625.61	578.38
Total Liabilities & Equity	2,060	1,976	1,854	1,073	816.7	822.28
Total Debt	0.76	2.01	4.29	12.52	50.13	88.53
Net Cash (Debt)	931.54	826.34	824.79	378.01	108.24	56.8
Net Cash Growth	29.12%	0.19%	118.19%	249.25%	90.56%	-
Net Cash Per Share	9.90	8.73	8.72	3.99	1.14	0.60
Filing Date Shares Outstanding	94.63	94.63	94.63	94.63	94.63	94.63
Total Common Shares Outstanding	94.63	94.63	94.63	94.63	94.63	94.63
Working Capital	1,283	1,240	1,165	561.58	334.33	332.48
Book Value Per Share	18.66	17.80	16.04	9.12	6.61	6.11
Tangible Book Value	1,600	1,517	1,380	764.73	554.62	545.57
Tangible Book Value Per Share	16.90	16.03	14.58	8.08	5.86	5.77
Land	-	22.69	17.6	17.6	17.6	17.6
Buildings	-	100.74	88.06	56	56.21	56.21
Machinery	-	519.85	499.17	466.51	455.49	459.37
Construction In Progress	-	61.57	52.88	46.16	47.44	34.39

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