Distilleries Company of Sri Lanka PLC (COSE:DIST.N0000)

COSE:DIST.N0000 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	1,993	553.74	1,451	6,830	1,934	242.17
Short-Term Investments	97.69	-	-	-	-	-
Trading Asset Securities	-	90.77	22.46	21.21	60.84	71.97
Cash & Short-Term Investments	2,091	644.52	1,474	6,851	1,995	314.14
Cash Growth	-16.62%	-56.26%	-78.49%	243.49%	534.97%	-70.47%
Accounts Receivable	7,357	7,974	9,654	4,601	4,194	2,367
Other Receivables	6,079	353.18	86.68	317.05	728.85	821.25
Receivables	13,436	8,327	9,741	4,918	4,923	3,188
Inventory	7,617	7,612	6,823	3,381	4,641	4,734
Prepaid Expenses	-	4,180	4,328	1,919	2,863	2,583
Other Current Assets	10.86	52.17	6.72	6.68	6.23	5.14
Total Current Assets	23,155	20,816	22,372	17,077	14,428	10,824
Property, Plant & Equipment	7,808	8,656	5,421	6,238	6,720	7,563
Long-Term Investments	4,471	2,465	1,900	1,612	1,874	2,428
Goodwill	143.63	143.63	-	-	-	-
Other Intangible Assets	16.19	55.08	-	-	-	-
Long-Term Accounts Receivable	-	-	20.12	35.85	50.31	62.86
Total Assets	35,593	32,135	29,713	24,962	23,072	20,878
Accounts Payable	7,555	787.19	176.4	273.52	245.2	157.13
Accrued Expenses	7,572	5,871	6,126	6,165	4,918	693.09
Short-Term Debt	271.11	2,731	4.61	10.02	13.06	5,188
Current Portion of Leases	258.54	608.8	496.23	422.88	323.73	354.95
Current Income Taxes Payable	-	3,032	3,951	1,504	2,001	608.51
Other Current Liabilities	404.71	5,947	4,442	7,296	3,306	3,319
Total Current Liabilities	16,062	18,977	15,196	15,672	10,807	10,320
Long-Term Leases	103.63	178.23	723.8	1,220	1,341	1,665
Long-Term Deferred Tax Liabilities	1,981	1,978	1,232	1,523	1,583	1,785
Total Liabilities	18,481	21,491	17,465	18,590	13,991	13,982
Common Stock	3,000	3,000	3,000	3,000	3,000	3,000
Retained Earnings	8,037	3,567	7,030	1,444	3,789	1,008
Comprehensive Income & Other	6,057	4,054	2,217	1,929	2,292	2,888
Total Common Equity	17,094	10,621	12,248	6,372	9,081	6,896
Minority Interest	18.73	23.49	-	-	-	-
Shareholders' Equity	17,113	10,644	12,248	6,372	9,081	6,896
Total Liabilities & Equity	35,593	32,135	29,713	24,962	23,072	20,878
Total Debt	633.28	3,518	1,225	1,653	1,678	7,208
Net Cash (Debt)	1,457	-2,873	249.04	5,199	316.52	-6,894
Net Cash Growth	356.00%	-	-95.21%	1542.38%	-	-
Net Cash Per Share	0.32	-0.62	0.05	1.13	0.07	-1.50
Filing Date Shares Outstanding	4,600	4,600	4,600	4,600	4,600	4,600
Total Common Shares Outstanding	4,600	4,600	4,600	4,600	4,600	4,600
Working Capital	7,093	1,839	7,175	1,405	3,621	504
Book Value Per Share	3.72	2.31	2.66	1.39	1.97	1.50
Tangible Book Value	16,934	10,422	12,248	6,372	9,081	6,896
Tangible Book Value Per Share	3.68	2.27	2.66	1.39	1.97	1.50
Land	-	2,560	2,000	2,000	2,000	2,000
Buildings	-	3,218	2,140	2,140	2,140	2,137
Machinery	-	8,193	4,604	4,457	4,382	4,335
Construction In Progress	-	167.3	-	-	2.98	1.49

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