Brown and Company PLC (COSE: BRWN.N0000)

Brown and Company 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	5,617	7,362	5,130	5,566	2,979	1,647
Short-Term Investments	3,931	3,976	9,336	7,936	2,909	2,256
Trading Asset Securities	-	-	2,115	1,528	2,019	1,612
Cash & Short-Term Investments	9,548	11,339	16,581	15,031	7,906	5,516
Cash Growth	-1.29%	-31.62%	10.32%	90.11%	43.35%	18.23%
Accounts Receivable	66,900	61,822	26,847	18,120	8,321	6,009
Other Receivables	58.75	204.56	17,349	18,086	3,813	2,184
Receivables	67,245	62,836	46,283	37,006	13,030	10,074
Inventory	24,132	23,004	23,624	20,299	8,960	6,686
Other Current Assets	-0	-	1,757	6,557	705.26	781.69
Total Current Assets	100,925	97,179	88,245	78,892	30,602	23,057
Property, Plant & Equipment	275,420	274,439	212,806	197,177	127,513	89,084
Long-Term Investments	54,580	52,801	43,046	37,997	8,006	7,099
Goodwill	-	-	-	-	-	1,473
Other Intangible Assets	2,080	2,127	1,757	1,897	1,687	217.5
Long-Term Deferred Tax Assets	1,594	1,582	1,905	180.1	48.69	482.74
Other Long-Term Assets	137,561	135,889	119,096	99,259	27,904	26,259
Total Assets	572,160	564,017	466,854	415,402	195,762	147,673
Accounts Payable	95,312	101,088	10,690	11,216	10,083	4,038
Accrued Expenses	-	-	17,619	8,313	3,987	2,526
Short-Term Debt	62,371	53,968	47,776	49,569	30,673	14,217
Current Portion of Long-Term Debt	6,876	6,185	7,776	6,304	3,054	2,245
Current Portion of Leases	249.95	275.44	324.65	382.85	296.84	370.43
Current Income Taxes Payable	973.97	723.24	1,025	487.08	258.95	216.15
Other Current Liabilities	131,824	127,091	139,942	91,990	18,793	21,760
Total Current Liabilities	297,607	289,330	225,152	168,262	67,145	45,372
Long-Term Debt	42,435	39,173	33,885	35,236	18,664	16,581
Long-Term Leases	15,017	14,602	17,390	17,124	6,786	5,713
Long-Term Unearned Revenue	471.56	407.96	409.68	432.89	143.18	161.51
Long-Term Deferred Tax Liabilities	28,384	28,464	14,908	8,884	4,982	2,193
Other Long-Term Liabilities	-	0	-	-	-	-
Total Liabilities	387,791	375,700	294,212	232,120	98,693	70,918
Common Stock	9,093	9,093	9,093	9,093	9,093	9,093
Retained Earnings	29,851	44,801	36,572	43,154	19,985	16,520
Comprensive Income & Other	28,219	12,683	33,438	32,960	17,809	4,644
Total Common Equity	67,163	66,577	79,104	85,208	46,888	30,257
Minority Interest	117,206	121,740	93,539	98,074	50,181	46,498
Shareholders' Equity	184,369	188,317	172,642	183,282	97,069	76,755
Total Liabilities & Equity	572,160	564,017	466,854	415,402	195,762	147,673
Total Debt	126,948	114,203	107,151	108,617	59,473	39,125
Net Cash (Debt)	-117,401	-102,864	-90,570	-93,586	-51,567	-33,609
Net Cash Per Share	-552.15	-483.78	-425.96	-440.15	-242.53	-158.07
Filing Date Shares Outstanding	212.63	212.63	212.63	212.63	212.63	212.63
Total Common Shares Outstanding	212.63	212.63	212.63	212.63	212.63	212.63
Working Capital	-196,682	-192,151	-136,907	-89,370	-36,543	-22,315
Book Value Per Share	315.87	313.12	372.03	400.74	220.52	142.30
Tangible Book Value	65,083	64,450	77,347	83,310	45,200	28,566
Tangible Book Value Per Share	306.09	303.11	363.77	391.82	212.58	134.35
Land	-	-	42,776	40,810	27,984	9,294
Buildings	-	-	30,252	28,498	15,300	12,409
Machinery	-	-	65,596	60,967	40,856	35,532
Construction In Progress	-	-	38,817	28,521	17,294	16,923

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