Bogawantalawa Tea Estates PLC (COSE:BOPL.N0000)

Bogawantalawa Tea Estates 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	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	199.29	165.52	170.98	50.55	40.83	120.27
Short-Term Investments	1,166	1,003	897.93	449.01	541.31	498.81
Cash & Short-Term Investments	1,365	1,168	1,069	499.56	582.15	619.08
Cash Growth	93.55%	9.31%	113.97%	-14.19%	-5.97%	303.18%
Accounts Receivable	351.23	122.64	159.9	111.75	80.86	278.16
Other Receivables	5.04	2.59	3.63	15.45	30.47	68.43
Receivables	356.27	125.23	163.53	127.2	111.33	346.6
Inventory	790.17	553.42	623.4	360.75	384.01	617.75
Other Current Assets	-	92.67	65.31	71.6	75.79	71.93
Total Current Assets	2,512	1,940	1,921	1,059	1,153	1,655
Property, Plant & Equipment	4,404	4,445	4,062	4,004	3,914	4,571
Long-Term Investments	65.3	65.29	61.1	37.88	42.94	194.72
Other Intangible Assets	-	-	-	-	-	2.36
Long-Term Deferred Tax Assets	-	-	-	-	-	40.45
Other Long-Term Assets	1,462	1,444	1,363	1,265	1,226	1,069
Total Assets	8,444	7,894	7,407	6,367	6,336	7,532
Accounts Payable	316.82	234.74	96.9	90.02	123.79	212.9
Accrued Expenses	-	277.02	450.11	384.66	444.08	595.68
Short-Term Debt	-	-	53.13	292.19	330.43	735.67
Current Portion of Long-Term Debt	238	324.09	124.1	352.18	417.01	487.21
Current Portion of Leases	-	-	3.31	7.77	7.55	14.07
Current Income Taxes Payable	62.92	-	-	-	-	-
Other Current Liabilities	3.38	0.79	-	26.91	26.94	26.67
Total Current Liabilities	621.11	836.65	727.55	1,154	1,350	2,072
Long-Term Debt	253.66	487.04	787.48	881.79	879.49	1,274
Long-Term Leases	1,903	1,863	1,545	1,422	1,265	1,603
Long-Term Unearned Revenue	238.05	254.46	272.34	288.67	306.77	334.21
Long-Term Deferred Tax Liabilities	204.28	204.28	313.78	98.17	142.78	111.75
Total Liabilities	4,431	4,580	4,523	4,756	4,926	6,350
Common Stock	586.25	586.25	586.25	586.25	586.25	586.25
Retained Earnings	3,376	2,677	2,251	1,002	796.26	558.36
Comprehensive Income & Other	50.3	50.29	46.1	22.88	27.94	37.47
Total Common Equity	4,013	3,314	2,883	1,611	1,410	1,182
Minority Interest	-	-	-	-	-	0
Shareholders' Equity	4,013	3,314	2,883	1,611	1,410	1,182
Total Liabilities & Equity	8,444	7,894	7,407	6,367	6,336	7,532
Total Debt	2,395	2,675	2,513	2,956	2,900	4,114
Net Cash (Debt)	-1,030	-1,506	-1,444	-2,457	-2,317	-3,495
Net Cash Per Share	-12.27	-17.98	-17.25	-29.33	-27.67	-41.73
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	1,891	1,103	1,194	-94.61	-196.51	-416.84
Book Value Per Share	47.91	39.57	34.43	19.23	16.84	14.11
Tangible Book Value	4,013	3,314	2,883	1,611	1,410	1,180
Tangible Book Value Per Share	47.91	39.57	34.43	19.23	16.84	14.09
Buildings	-	355.73	355.18	354.23	354.04	410.06
Machinery	-	1,121	1,069	1,023	1,024	1,496
Construction In Progress	-	12.72	13.13	13.14	5.05	8.74

Updated Feb 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.