Elpitiya Plantations PLC (COSE:ELPL.N0000)

Elpitiya Plantations Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	258.43	103.92	386.17	209.97	212.1
Short-Term Investments	2,999	2,347	2,472	950	-
Cash & Short-Term Investments	3,257	2,450	2,858	1,160	212.1
Cash Growth	32.92%	-14.25%	146.36%	446.89%	619.48%
Accounts Receivable	322.22	231.08	170.11	178.51	76.8
Other Receivables	406.59	533.86	398.89	303.98	226.74
Receivables	728.82	764.94	569	482.49	303.55
Inventory	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	4,763	3,872	4,241	2,140	884.94
Property, Plant & Equipment	6,774	6,571	6,137	5,628	5,363
Long-Term Investments	593.66	522.03	435.17	353.25	220.95
Goodwill	2.6	2.6	2.6	2.6	2.6
Other Intangible Assets	41.71	15.33	17.35	17.67	15.26
Long-Term Accounts Receivable	49.67	48.14	46.66	45.23	43.84
Other Long-Term Assets	1,838	1,415	1,138	1,118	1,072
Total Assets	14,063	12,446	12,017	9,305	7,603
Accounts Payable	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	7.54	5.68	3.98	3.29	2.84
Current Income Taxes Payable	215.99	75.95	-	-	0.44
Other Current Liabilities	475.91	187.43	295.86	173.41	283.63
Total Current Liabilities	1,160	799.42	861.83	666.76	553.68
Long-Term Debt	-	-	72.22	210.19	103.57
Long-Term Leases	603	519.61	372.08	348.53	340.25
Long-Term Unearned Revenue	129.32	133.95	147.02	166.81	185.56
Long-Term Deferred Tax Liabilities	1,756	1,589	1,443	412.8	332.75
Other Long-Term Liabilities	-	-	-	0	-0
Total Liabilities	4,563	3,913	3,505	2,406	2,139
Common Stock	694.24	694.24	694.24	694.24	694.24
Retained Earnings	8,811	7,844	7,823	6,210	4,774
Total Common Equity	9,505	8,539	8,517	6,904	5,468
Minority Interest	-5.39	-5.2	-5.05	-4.92	-4.81
Shareholders' Equity	9,500	8,533	8,512	6,899	5,464
Total Liabilities & Equity	14,063	12,446	12,017	9,305	7,603
Total Debt	610.55	597.51	561.69	670.67	476.17
Net Cash (Debt)	2,647	1,853	2,296	489.3	-264.07
Net Cash Growth	42.84%	-19.30%	369.26%	-	-
Net Cash Per Share	36.32	25.43	31.51	6.72	-3.62
Filing Date Shares Outstanding	72.87	72.87	72.87	72.87	72.87
Total Common Shares Outstanding	72.87	72.87	72.87	72.87	72.87
Working Capital	3,603	3,073	3,379	1,473	331.26
Book Value Per Share	130.45	117.18	116.89	94.75	75.05
Tangible Book Value	9,461	8,521	8,497	6,884	5,451
Tangible Book Value Per Share	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 Feb 11, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.