Eastern Merchants PLC (COSE:EMER.N0000)

Eastern Merchants 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	264.95	110.65	206.83	147.93	50.42
Cash & Short-Term Investments	264.95	110.65	206.83	147.93	50.42
Cash Growth	139.45%	-46.50%	39.81%	193.38%	31.22%
Accounts Receivable	205.75	386.05	210.72	612.56	363.81
Other Receivables	-	44.94	42.78	39.07	11.82
Receivables	205.75	430.99	253.5	651.63	375.62
Inventory	387.69	328.37	426.91	528	232.77
Prepaid Expenses	-	51.14	77.54	108.83	69.28
Other Current Assets	77.43	-	-	-	-
Total Current Assets	935.82	921.14	964.78	1,436	728.1
Property, Plant & Equipment	1,735	1,738	1,238	1,134	1,580
Long-Term Investments	63.14	470.68	364.09	532.31	28.34
Other Intangible Assets	8.33	6.53	8.41	2.93	3.67
Other Long-Term Assets	-0	0	-	-	211.25
Total Assets	2,742	3,136	2,575	3,106	2,551
Accounts Payable	8.62	119.13	37.56	151.12	73.5
Short-Term Debt	156.64	133	48.78	95.56	126.96
Current Portion of Long-Term Debt	-	296.8	176.15	543.74	414.44
Current Portion of Leases	-	-	-	0.93	0.89
Current Income Taxes Payable	-	1.81	20.89	11.18	1.73
Other Current Liabilities	115.39	10.77	6.25	32.19	21.01
Total Current Liabilities	280.65	561.5	289.63	834.72	638.53
Long-Term Debt	71.34	42.5	91.4	137.87	13.43
Long-Term Leases	-	-	-	0.07	1
Long-Term Deferred Tax Liabilities	227.65	227.65	129.53	110	64.71
Other Long-Term Liabilities	-	-	-	-0	-
Total Liabilities	610.55	856.8	527.73	1,101	739.4
Common Stock	16.63	16.63	16.58	16.58	16.58
Retained Earnings	1,738	1,894	1,877	1,818	1,154
Comprehensive Income & Other	351.52	345.41	118.55	148.19	618.98
Total Common Equity	2,106	2,256	2,012	1,983	1,790
Minority Interest	24.86	23.16	35.11	22.45	21.93
Shareholders' Equity	2,131	2,279	2,047	2,005	1,812
Total Liabilities & Equity	2,742	3,136	2,575	3,106	2,551
Total Debt	227.98	472.3	316.32	778.18	556.72
Net Cash (Debt)	36.97	-361.65	-109.49	-630.25	-506.3
Net Cash Per Share	0.32	-2.74	-0.93	-5.37	-4.31
Filing Date Shares Outstanding	113.03	113.03	111.78	111.78	111.78
Total Common Shares Outstanding	113.03	113.03	111.78	111.78	111.78
Working Capital	655.17	359.64	675.15	601.67	89.57
Book Value Per Share	18.64	19.96	18.00	17.74	16.01
Tangible Book Value	2,098	2,250	2,004	1,980	1,786
Tangible Book Value Per Share	18.56	19.90	17.93	17.71	15.98
Land	-	1,012	685.06	676.53	981.48
Buildings	-	284.09	262.56	260.17	352.77
Machinery	-	638.13	580.94	444.05	449.37

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