Elpitiya Plantations Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	463.87	258.43	103.92	386.17	209.97
Short-Term Investments	3,472	2,999	2,347	2,472	950
Cash & Short-Term Investments	3,936	3,257	2,450	2,858	1,160
Cash Growth	20.83%	32.92%	-14.25%	146.36%	446.89%
Accounts Receivable	501.46	322.22	231.08	170.11	178.51
Other Receivables	418.64	406.59	533.86	398.89	303.98
Receivables	920.1	728.82	764.94	569	482.49
Inventory	661.07	692.84	612.54	791.33	462.37
Other Current Assets	119.37	84.49	44.44	22.65	35.02
Total Current Assets	5,636	4,763	3,872	4,241	2,140
Property, Plant & Equipment	7,277	6,774	6,571	6,137	5,628
Long-Term Investments	761.07	593.66	522.03	435.17	353.25
Goodwill	2.6	2.6	2.6	2.6	2.6
Other Intangible Assets	39.54	41.71	15.33	17.35	17.67
Long-Term Accounts Receivable	51.19	49.67	48.14	46.66	45.23
Other Long-Term Assets	1,975	1,838	1,415	1,138	1,118
Total Assets	15,743	14,063	12,446	12,017	9,305
Accounts Payable	277.53	226.77	187.71	160.92	130.77
Accrued Expenses	295.43	233.85	270.43	287.66	250.63
Current Portion of Long-Term Debt	-	-	72.22	113.41	108.66
Current Portion of Leases	8.85	7.54	5.68	3.98	3.29
Current Income Taxes Payable	299.47	215.99	75.95	-	-
Other Current Liabilities	513.59	475.91	187.43	295.86	173.41
Total Current Liabilities	1,395	1,160	799.42	861.83	666.76
Long-Term Debt	-	-	-	72.22	210.19
Long-Term Leases	617.07	603	519.61	372.08	348.53
Long-Term Unearned Revenue	122.96	129.32	133.95	147.02	166.81
Pension & Post-Retirement Benefits	1,015	914.58	870.76	608.9	600.62
Long-Term Deferred Tax Liabilities	1,851	1,756	1,589	1,443	412.8
Other Long-Term Liabilities	-	-	-	-	0
Total Liabilities	5,001	4,563	3,913	3,505	2,406
Common Stock	694.24	694.24	694.24	694.24	694.24
Retained Earnings	10,053	8,811	7,844	7,823	6,210
Total Common Equity	10,747	9,505	8,539	8,517	6,904
Minority Interest	-5.57	-5.39	-5.2	-5.05	-4.92
Shareholders' Equity	10,742	9,500	8,533	8,512	6,899
Total Liabilities & Equity	15,743	14,063	12,446	12,017	9,305
Total Debt	625.92	610.55	597.51	561.69	670.67
Net Cash (Debt)	3,310	2,647	1,853	2,296	489.3
Net Cash Growth	25.05%	42.84%	-19.30%	369.26%	-
Net Cash Per Share	45.42	36.32	25.43	31.51	6.72
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	4,241	3,603	3,073	3,379	1,473
Book Value Per Share	147.50	130.45	117.18	116.89	94.75
Tangible Book Value	10,705	9,461	8,521	8,497	6,884
Tangible Book Value Per Share	146.92	129.84	116.94	116.61	94.47
Buildings	631.93	544.29	500.15	443.05	400.65
Machinery	2,068	1,602	1,501	1,362	1,304
Construction In Progress	107.35	88.76	99.53	490.35	199.04