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	Dec '25 Dec 31, 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	910.63	258.43	103.92	386.17	209.97	212.1
Short-Term Investments	2,658	2,999	2,347	2,472	950	-
Cash & Short-Term Investments	3,568	3,257	2,450	2,858	1,160	212.1
Cash Growth	23.61%	32.92%	-14.25%	146.36%	446.89%	619.48%
Accounts Receivable	1,231	322.22	231.08	170.11	178.51	76.8
Other Receivables	-	406.59	533.86	398.89	303.98	226.74
Receivables	1,231	728.82	764.94	569	482.49	303.55
Inventory	900.16	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	5,699	4,763	3,872	4,241	2,140	884.94
Property, Plant & Equipment	7,017	6,774	6,571	6,137	5,628	5,363
Long-Term Investments	677.95	593.66	522.03	435.17	353.25	220.95
Goodwill	-	2.6	2.6	2.6	2.6	2.6
Other Intangible Assets	36.28	41.71	15.33	17.35	17.67	15.26
Long-Term Accounts Receivable	50.81	49.67	48.14	46.66	45.23	43.84
Other Long-Term Assets	1,854	1,838	1,415	1,138	1,118	1,072
Total Assets	15,336	14,063	12,446	12,017	9,305	7,603
Accounts Payable	983.44	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	8.59	7.54	5.68	3.98	3.29	2.84
Current Income Taxes Payable	249.56	215.99	75.95	-	-	0.44
Other Current Liabilities	56.13	475.91	187.43	295.86	173.41	283.63
Total Current Liabilities	1,298	1,160	799.42	861.83	666.76	553.68
Long-Term Debt	-	-	-	72.22	210.19	103.57
Long-Term Leases	613.48	603	519.61	372.08	348.53	340.25
Long-Term Unearned Revenue	121.42	129.32	133.95	147.02	166.81	185.56
Pension & Post-Retirement Benefits	935.99	914.58	870.76	608.9	600.62	623.26
Long-Term Deferred Tax Liabilities	1,914	1,756	1,589	1,443	412.8	332.75
Other Long-Term Liabilities	-	-	-	-	0	-0
Total Liabilities	4,883	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	9,764	8,811	7,844	7,823	6,210	4,774
Total Common Equity	10,459	9,505	8,539	8,517	6,904	5,468
Minority Interest	-5.52	-5.39	-5.2	-5.05	-4.92	-4.81
Shareholders' Equity	10,453	9,500	8,533	8,512	6,899	5,464
Total Liabilities & Equity	15,336	14,063	12,446	12,017	9,305	7,603
Total Debt	622.08	610.55	597.51	561.69	670.67	476.17
Net Cash (Debt)	2,946	2,647	1,853	2,296	489.3	-264.07
Net Cash Growth	28.31%	42.84%	-19.30%	369.26%	-	-
Net Cash Per Share	40.44	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	4,401	3,603	3,073	3,379	1,473	331.26
Book Value Per Share	143.53	130.45	117.18	116.89	94.75	75.05
Tangible Book Value	10,422	9,461	8,521	8,497	6,884	5,451
Tangible Book Value Per Share	143.03	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 Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.