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	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	197.56	165.52	170.98	50.55	40.83	120.27
Short-Term Investments	1,060	1,003	897.93	449.01	541.31	498.81
Cash & Short-Term Investments	1,258	1,168	1,069	499.56	582.15	619.08
Cash Growth	41.02%	9.31%	113.97%	-14.19%	-5.97%	303.18%
Accounts Receivable	581.02	122.64	159.9	111.75	80.86	278.16
Other Receivables	1.89	2.59	3.63	15.45	30.47	68.43
Receivables	582.91	125.23	163.53	127.2	111.33	346.6
Inventory	587.72	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	2,429	1,940	1,921	1,059	1,153	1,655
Property, Plant & Equipment	4,417	4,445	4,062	4,004	3,914	4,571
Long-Term Investments	61.1	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	1,444	1,444	1,363	1,265	1,226	1,069
Total Assets	8,351	7,894	7,407	6,367	6,336	7,532
Accounts Payable	345.4	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	79.18	-	53.13	292.19	330.43	735.67
Current Portion of Long-Term Debt	81.81	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	50.1	-	-	-	-	-
Other Current Liabilities	8.96	0.79	-	26.91	26.94	26.67
Total Current Liabilities	565.45	836.65	727.55	1,154	1,350	2,072
Long-Term Debt	718.28	487.04	787.48	881.79	879.49	1,274
Long-Term Leases	1,880	1,863	1,545	1,422	1,265	1,603
Long-Term Unearned Revenue	248.6	254.46	272.34	288.67	306.77	334.21
Long-Term Deferred Tax Liabilities	313.78	204.28	313.78	98.17	142.78	111.75
Total Liabilities	4,749	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	2,970	2,677	2,251	1,002	796.26	558.36
Comprensive Income & Other	46.1	50.29	46.1	22.88	27.94	37.47
Total Common Equity	3,603	3,314	2,883	1,611	1,410	1,182
Minority Interest	-	-	-	-	-	0
Shareholders' Equity	3,603	3,314	2,883	1,611	1,410	1,182
Total Liabilities & Equity	8,351	7,894	7,407	6,367	6,336	7,532
Total Debt	2,760	2,675	2,513	2,956	2,900	4,114
Net Cash (Debt)	-1,502	-1,506	-1,444	-2,457	-2,317	-3,495
Net Cash Per Share	-17.91	-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	1,863	1,103	1,194	-94.61	-196.51	-416.84
Book Value Per Share	43.02	39.57	34.43	19.23	16.84	14.11
Tangible Book Value	3,603	3,314	2,883	1,611	1,410	1,180
Tangible Book Value Per Share	43.02	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

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