Eastern Merchants PLC (COSE:EMER.N0000)

Eastern Merchants Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	121.25	110.65	206.83	147.93	50.42	35.01
Short-Term Investments	-	-	-	-	-	3.42
Cash & Short-Term Investments	121.25	110.65	206.83	147.93	50.42	38.43
Cash Growth	-0.65%	-46.50%	39.81%	193.38%	31.22%	-65.09%
Accounts Receivable	334.83	386.05	210.72	612.56	363.81	222.89
Other Receivables	-	44.94	42.78	39.07	11.82	35.29
Receivables	334.83	430.99	253.5	651.63	375.62	258.17
Inventory	310.28	328.37	426.91	528	232.77	206.74
Prepaid Expenses	-	51.14	77.54	108.83	69.28	65.1
Other Current Assets	60.7	-	-	-	-	-
Total Current Assets	827.06	921.14	964.78	1,436	728.1	568.43
Property, Plant & Equipment	1,735	1,738	1,238	1,134	1,580	1,612
Long-Term Investments	97.75	470.68	364.09	532.31	28.34	16.96
Other Intangible Assets	8.33	6.53	8.41	2.93	3.67	3.53
Other Long-Term Assets	0	0	-	-	211.25	211.25
Total Assets	2,668	3,136	2,575	3,106	2,551	2,413
Accounts Payable	33.7	119.13	37.56	151.12	73.5	60.71
Short-Term Debt	123.22	133	48.78	95.56	126.96	85.18
Current Portion of Long-Term Debt	-	296.8	176.15	543.74	414.44	386.21
Current Portion of Leases	-	-	-	0.93	0.89	0.69
Current Income Taxes Payable	-	1.81	20.89	11.18	1.73	1.84
Other Current Liabilities	32.77	10.77	6.25	32.19	21.01	5.22
Total Current Liabilities	189.69	561.5	289.63	834.72	638.53	539.85
Long-Term Debt	74.1	42.5	91.4	137.87	13.43	7.43
Long-Term Leases	-	-	-	0.07	1	1.89
Long-Term Deferred Tax Liabilities	227.65	227.65	129.53	110	64.71	39.38
Other Long-Term Liabilities	-0	-	-	-0	-	-
Total Liabilities	517.17	856.8	527.73	1,101	739.4	609.19
Common Stock	16.63	16.63	16.58	16.58	16.58	16.58
Retained Earnings	1,762	1,894	1,877	1,818	1,154	1,150
Comprehensive Income & Other	345.26	345.41	118.55	148.19	618.98	620.88
Total Common Equity	2,124	2,256	2,012	1,983	1,790	1,787
Minority Interest	26.64	23.16	35.11	22.45	21.93	16.08
Shareholders' Equity	2,151	2,279	2,047	2,005	1,812	1,803
Total Liabilities & Equity	2,668	3,136	2,575	3,106	2,551	2,413
Total Debt	197.32	472.3	316.32	778.18	556.72	481.4
Net Cash (Debt)	-76.07	-361.65	-109.49	-630.25	-506.3	-442.97
Net Cash Per Share	-0.60	-2.74	-0.93	-5.37	-4.31	-3.77
Filing Date Shares Outstanding	113.03	113.03	111.78	111.78	111.78	111.78
Total Common Shares Outstanding	113.03	113.03	111.78	111.78	111.78	111.78
Working Capital	637.37	359.64	675.15	601.67	89.57	28.57
Book Value Per Share	18.79	19.96	18.00	17.74	16.01	15.99
Tangible Book Value	2,116	2,250	2,004	1,980	1,786	1,784
Tangible Book Value Per Share	18.72	19.90	17.93	17.71	15.98	15.96
Land	-	1,012	685.06	676.53	981.48	981.48
Buildings	-	284.09	262.56	260.17	352.77	342.79
Machinery	-	638.13	580.94	444.05	449.37	455.53

Source: S&P Global Market Intelligence. Standard template. Financial Sources.