Eastern Merchants PLC (COSE:EMER.N0000)

Eastern Merchants Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	145.45	279.19	110.65	206.83	147.93	50.42
Cash & Short-Term Investments	145.45	279.19	110.65	206.83	147.93	50.42
Cash Growth	23.64%	152.32%	-46.50%	39.81%	193.38%	31.22%
Accounts Receivable	429.01	192.01	386.05	210.72	612.56	363.81
Other Receivables	-	36.7	44.94	42.78	39.07	11.82
Receivables	429.01	228.71	430.99	253.5	651.63	375.62
Inventory	393.86	397.7	328.37	426.91	528	232.77
Prepaid Expenses	-	54.44	51.14	77.54	108.83	69.28
Other Current Assets	95.69	-	-	-	-	-
Total Current Assets	1,064	960.04	921.14	964.78	1,436	728.1
Property, Plant & Equipment	1,787	1,735	1,738	1,238	1,134	1,580
Long-Term Investments	80.61	30.94	470.68	364.09	532.31	28.34
Other Intangible Assets	6.67	6.67	6.53	8.41	2.93	3.67
Other Long-Term Assets	-0	-	-	-	-	211.25
Total Assets	2,938	2,732	3,136	2,575	3,106	2,551
Accounts Payable	84.79	31.05	119.13	37.56	151.12	73.5
Short-Term Debt	33.83	80.9	133	48.78	95.56	126.96
Current Portion of Long-Term Debt	302.41	211.14	296.8	176.15	543.74	414.44
Current Portion of Leases	-	-	-	-	0.93	0.89
Current Income Taxes Payable	-	0.82	1.81	20.89	11.18	1.73
Other Current Liabilities	1.53	3.34	10.77	6.25	32.19	21.01
Total Current Liabilities	422.55	327.24	561.5	289.63	834.72	638.53
Long-Term Debt	87.96	30.83	42.5	91.4	137.87	13.43
Long-Term Leases	-	-	-	-	0.07	1
Pension & Post-Retirement Benefits	46.77	47.45	25.15	17.18	17.98	21.73
Long-Term Deferred Tax Liabilities	176.96	176.96	227.65	129.53	110	64.71
Other Long-Term Liabilities	-	-	-0	-	-0	-
Total Liabilities	734.25	582.48	856.8	527.73	1,101	739.4
Common Stock	16.63	16.63	16.63	16.58	16.58	16.58
Retained Earnings	1,792	1,760	1,894	1,877	1,818	1,154
Comprehensive Income & Other	361.46	349.63	345.41	118.55	148.19	618.98
Total Common Equity	2,170	2,126	2,256	2,012	1,983	1,790
Minority Interest	33.51	24.05	23.16	35.11	22.45	21.93
Shareholders' Equity	2,204	2,150	2,279	2,047	2,005	1,812
Total Liabilities & Equity	2,938	2,732	3,136	2,575	3,106	2,551
Total Debt	424.19	322.87	472.3	316.32	778.18	556.72
Net Cash (Debt)	-278.74	-43.67	-361.65	-109.49	-630.25	-506.3
Net Cash Per Share	-2.36	-0.37	-2.74	-0.93	-5.37	-4.31
Filing Date Shares Outstanding	113.03	113.03	113.03	111.78	111.78	111.78
Total Common Shares Outstanding	113.03	113.03	113.03	111.78	111.78	111.78
Working Capital	641.46	632.8	359.64	675.15	601.67	89.57
Book Value Per Share	19.20	18.81	19.96	18.00	17.74	16.01
Tangible Book Value	2,164	2,119	2,250	2,004	1,980	1,786
Tangible Book Value Per Share	19.14	18.75	19.90	17.93	17.71	15.98
Land	-	1,012	1,012	685.06	676.53	981.48
Buildings	-	293.33	284.09	262.56	260.17	352.77
Machinery	-	674.39	638.13	580.94	444.05	449.37

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