Bogawantalawa Tea Estates 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	190.08	199.7	165.52	170.98	50.55	40.83
Short-Term Investments	1,305	1,651	1,003	897.93	449.01	541.31
Cash & Short-Term Investments	1,495	1,850	1,168	1,069	499.56	582.15
Cash Growth	14.91%	58.36%	9.31%	113.97%	-14.19%	-5.97%
Accounts Receivable	695.27	156.88	122.64	159.9	111.75	80.86
Other Receivables	33.88	5.19	2.59	3.63	15.45	30.47
Receivables	729.16	162.07	125.23	163.53	127.2	111.33
Inventory	648.55	820.97	553.42	623.4	360.75	384.01
Other Current Assets	0	2.15	92.67	65.31	71.6	75.79
Total Current Assets	2,872	2,836	1,940	1,921	1,059	1,153
Property, Plant & Equipment	4,881	4,854	4,445	4,062	4,004	3,914
Long-Term Investments	64.96	64.96	65.29	61.1	37.88	42.94
Other Long-Term Assets	1,607	1,591	1,444	1,363	1,265	1,226
Total Assets	9,426	9,345	7,894	7,407	6,367	6,336
Accounts Payable	583.44	369.01	234.74	96.9	90.02	123.79
Accrued Expenses	-	226.38	277.02	450.11	384.66	444.08
Short-Term Debt	222.19	-	-	53.13	292.19	330.43
Current Portion of Long-Term Debt	248.01	251.75	324.09	124.1	352.18	417.01
Current Portion of Leases	-	-	-	3.31	7.77	7.55
Current Income Taxes Payable	92.31	111.26	-	-	-	-
Other Current Liabilities	12.89	4.45	0.79	-	26.91	26.94
Total Current Liabilities	1,159	962.84	836.65	727.55	1,154	1,350
Long-Term Debt	16.88	250.55	487.04	787.48	881.79	879.49
Long-Term Leases	2,323	2,304	1,863	1,545	1,422	1,265
Long-Term Unearned Revenue	225.26	236.98	254.46	272.34	288.67	306.77
Pension & Post-Retirement Benefits	1,352	1,349	934.11	876.93	911.14	982
Long-Term Deferred Tax Liabilities	157.04	157.04	204.28	313.78	98.17	142.78
Total Liabilities	5,234	5,261	4,580	4,523	4,756	4,926
Common Stock	586.25	586.25	586.25	586.25	586.25	586.25
Retained Earnings	3,556	3,448	2,677	2,251	1,002	796.26
Comprehensive Income & Other	49.96	49.96	50.29	46.1	22.88	27.94
Total Common Equity	4,192	4,085	3,314	2,883	1,611	1,410
Shareholders' Equity	4,192	4,085	3,314	2,883	1,611	1,410
Total Liabilities & Equity	9,426	9,345	7,894	7,407	6,367	6,336
Total Debt	2,810	2,806	2,675	2,513	2,956	2,900
Net Cash (Debt)	-1,316	-955.85	-1,506	-1,444	-2,457	-2,317
Net Cash Per Share	-15.71	-11.41	-17.98	-17.25	-29.33	-27.67
Filing Date Shares Outstanding	83.75	83.75	83.75	83.75	83.75	83.75
Total Common Shares Outstanding	83.75	83.75	83.75	83.75	83.75	83.75
Working Capital	1,714	1,873	1,103	1,194	-94.61	-196.51
Book Value Per Share	50.06	48.77	39.57	34.43	19.23	16.84
Tangible Book Value	4,192	4,085	3,314	2,883	1,611	1,410
Tangible Book Value Per Share	50.06	48.77	39.57	34.43	19.23	16.84
Buildings	-	356.96	355.73	355.18	354.23	354.04
Machinery	-	1,076	1,121	1,069	1,023	1,024
Construction In Progress	-	12.72	12.72	13.13	13.14	5.05

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