Elpitiya Plantations Balance Sheet

Financials in millions LKR. Fiscal year is April - March.

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	533.59	258.43	103.92	386.17	209.97	212.1
Short-Term Investments	2,647	2,999	2,347	2,472	950	-
Cash & Short-Term Investments	3,181	3,257	2,450	2,858	1,160	212.1
Cash Growth	19.06%	32.92%	-14.25%	146.36%	446.89%	619.48%
Accounts Receivable	1,122	322.22	231.08	170.11	178.51	76.8
Other Receivables	-	406.59	533.86	398.89	303.98	226.74
Receivables	1,122	728.82	764.94	569	482.49	303.55
Inventory	780.72	692.84	612.54	791.33	462.37	340.06
Other Current Assets	-	84.49	44.44	22.65	35.02	29.23
Total Current Assets	5,084	4,763	3,872	4,241	2,140	884.94
Property, Plant & Equipment	6,960	6,774	6,571	6,137	5,628	5,363
Long-Term Investments	669.46	593.66	522.03	435.17	353.25	220.95
Goodwill	-	2.6	2.6	2.6	2.6	2.6
Other Intangible Assets	39.08	41.71	15.33	17.35	17.67	15.26
Long-Term Accounts Receivable	50.43	49.67	48.14	46.66	45.23	43.84
Other Long-Term Assets	1,850	1,838	1,415	1,138	1,118	1,072
Total Assets	14,652	14,063	12,446	12,017	9,305	7,603
Accounts Payable	824.04	226.77	187.71	160.92	130.77	48.25
Accrued Expenses	-	233.85	270.43	287.66	250.63	189.02
Current Portion of Long-Term Debt	-	-	72.22	113.41	108.66	29.51
Current Portion of Leases	8.34	7.54	5.68	3.98	3.29	2.84
Current Income Taxes Payable	189.07	215.99	75.95	-	-	0.44
Other Current Liabilities	1.1	475.91	187.43	295.86	173.41	283.63
Total Current Liabilities	1,023	1,160	799.42	861.83	666.76	553.68
Long-Term Debt	-	-	-	72.22	210.19	103.57
Long-Term Leases	609.89	603	519.61	372.08	348.53	340.25
Long-Term Unearned Revenue	126.11	129.32	133.95	147.02	166.81	185.56
Pension & Post-Retirement Benefits	954.3	914.58	870.76	608.9	600.62	623.26
Long-Term Deferred Tax Liabilities	1,851	1,756	1,589	1,443	412.8	332.75
Other Long-Term Liabilities	-	-	-	-	0	-0
Total Liabilities	4,564	4,563	3,913	3,505	2,406	2,139
Common Stock	694.24	694.24	694.24	694.24	694.24	694.24
Retained Earnings	9,400	8,811	7,844	7,823	6,210	4,774
Total Common Equity	10,094	9,505	8,539	8,517	6,904	5,468
Minority Interest	-5.49	-5.39	-5.2	-5.05	-4.92	-4.81
Shareholders' Equity	10,089	9,500	8,533	8,512	6,899	5,464
Total Liabilities & Equity	14,652	14,063	12,446	12,017	9,305	7,603
Total Debt	618.23	610.55	597.51	561.69	670.67	476.17
Net Cash (Debt)	2,562	2,647	1,853	2,296	489.3	-264.07
Net Cash Growth	24.11%	42.84%	-19.30%	369.26%	-	-
Net Cash Per Share	35.17	36.32	25.43	31.51	6.72	-3.62
Filing Date Shares Outstanding	72.87	72.87	72.87	72.87	72.87	72.87
Total Common Shares Outstanding	72.87	72.87	72.87	72.87	72.87	72.87
Working Capital	4,061	3,603	3,073	3,379	1,473	331.26
Book Value Per Share	138.53	130.45	117.18	116.89	94.75	75.05
Tangible Book Value	10,055	9,461	8,521	8,497	6,884	5,451
Tangible Book Value Per Share	137.99	129.84	116.94	116.61	94.47	74.80
Buildings	-	544.29	500.15	443.05	400.65	374.68
Machinery	-	1,602	1,501	1,362	1,304	1,073
Construction In Progress	-	88.76	99.53	490.35	199.04	289.5

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.