eChannelling PLC (COSE: ECL.N0000)

eChannelling Balance Sheet

Financials in millions LKR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	43.12	22.53	12.45	76.33	10.69	13.1
Short-Term Investments	315.53	305.46	278.63	244.65	232.1	216.72
Cash & Short-Term Investments	358.65	327.99	291.08	320.98	242.78	229.82
Cash Growth	19.67%	12.68%	-9.31%	32.21%	5.64%	6.34%
Accounts Receivable	208.59	156.37	138.38	41.7	36.17	38.45
Other Receivables	103.52	64.13	81.49	43.2	51.95	33.05
Receivables	312.11	220.5	219.87	84.89	88.13	71.5
Inventory	0.29	0.29	0.29	0.29	0.26	0.72
Other Current Assets	-	23.43	17.99	38.25	35.03	15.05
Total Current Assets	671.05	572.21	529.23	444.42	366.21	317.09
Property, Plant & Equipment	10.87	2.49	10.35	7.64	15.8	27.13
Long-Term Investments	2.4	2.18	2.35	2.11	2.39	-
Other Intangible Assets	2.32	3.53	4.35	3.22	1.8	2.31
Long-Term Deferred Tax Assets	8.05	8.09	8.64	6.67	6.05	2.75
Other Long-Term Assets	0	-	-	-	-	-
Total Assets	694.69	588.5	554.91	464.06	392.24	349.29
Accounts Payable	106.71	54.83	79.09	63.25	62.1	43.23
Accrued Expenses	-	68.46	39.28	27.11	13.87	12.18
Short-Term Debt	49.75	2.97	1.45	-	-	-
Current Portion of Leases	4.32	1.49	11.46	5.72	1.36	12.33
Current Income Taxes Payable	7.15	4.59	10.34	8.12	6.89	-
Current Unearned Revenue	-	0.71	4.07	1.44	0.69	0.34
Other Current Liabilities	51.35	1.14	0.25	0.29	0.29	1.33
Total Current Liabilities	219.28	134.19	145.92	105.93	85.19	69.41
Long-Term Leases	5.15	-	-	4.57	8.03	12.28
Total Liabilities	235.47	145.41	153.53	119.1	100.98	89.03
Common Stock	93.76	93.76	93.76	93.76	93.76	93.76
Retained Earnings	364.63	348.73	306.84	250.66	196.68	165.92
Comprensive Income & Other	0.83	0.61	0.78	0.54	0.82	0.58
Total Common Equity	459.22	443.1	401.38	344.95	291.26	260.26
Shareholders' Equity	459.22	443.1	401.38	344.95	291.26	260.26
Total Liabilities & Equity	694.69	588.5	554.91	464.06	392.24	349.29
Total Debt	59.23	4.46	12.91	10.3	9.38	24.61
Net Cash (Debt)	299.42	323.53	278.17	310.68	233.4	205.2
Net Cash Growth	96.90%	16.31%	-10.46%	33.11%	13.74%	-5.05%
Net Cash Per Share	2.44	2.65	2.28	2.54	1.91	1.68
Filing Date Shares Outstanding	122.13	122.13	122.13	122.13	122.13	122.13
Total Common Shares Outstanding	122.13	122.13	122.13	122.13	122.13	122.13
Working Capital	451.77	438.02	383.3	338.49	281.02	247.68
Book Value Per Share	3.76	3.63	3.29	2.82	2.38	2.13
Tangible Book Value	456.9	439.56	397.03	341.73	289.46	257.95
Tangible Book Value Per Share	3.74	3.60	3.25	2.80	2.37	2.11
Machinery	-	88.59	87.48	80.87	80.34	72.92

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