Eastern Merchants 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	115.3	279.19	110.65	206.83	147.93	50.42
Cash & Short-Term Investments	115.3	279.19	110.65	206.83	147.93	50.42
Cash Growth	-4.91%	152.32%	-46.50%	39.81%	193.38%	31.22%
Accounts Receivable	309.17	192.01	386.05	210.72	612.56	363.81
Other Receivables	-	36.7	44.94	42.78	39.07	11.82
Receivables	309.17	228.71	430.99	253.5	651.63	375.62
Inventory	370.19	397.7	328.37	426.91	528	232.77
Prepaid Expenses	-	54.44	51.14	77.54	108.83	69.28
Other Current Assets	115.09	-	-	-	-	-
Total Current Assets	909.74	960.04	921.14	964.78	1,436	728.1
Property, Plant & Equipment	2,039	1,735	1,738	1,238	1,134	1,580
Long-Term Investments	91.03	30.94	470.68	364.09	532.31	28.34
Other Intangible Assets	6.55	6.67	6.53	8.41	2.93	3.67
Other Long-Term Assets	-0	-	-	-	-	211.25
Total Assets	3,046	2,732	3,136	2,575	3,106	2,551
Accounts Payable	44.91	31.05	119.13	37.56	151.12	73.5
Short-Term Debt	100.97	80.9	133	48.78	95.56	126.96
Current Portion of Long-Term Debt	306.49	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	1.06	3.34	10.77	6.25	32.19	21.01
Total Current Liabilities	453.44	327.24	561.5	289.63	834.72	638.53
Long-Term Debt	167.81	30.83	42.5	91.4	137.87	13.43
Long-Term Leases	-	-	-	-	0.07	1
Pension & Post-Retirement Benefits	47.14	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	845.36	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	356.09	349.63	345.41	118.55	148.19	618.98
Total Common Equity	2,164	2,126	2,256	2,012	1,983	1,790
Minority Interest	36.81	24.05	23.16	35.11	22.45	21.93
Shareholders' Equity	2,201	2,150	2,279	2,047	2,005	1,812
Total Liabilities & Equity	3,046	2,732	3,136	2,575	3,106	2,551
Total Debt	575.27	322.87	472.3	316.32	778.18	556.72
Net Cash (Debt)	-459.97	-43.67	-361.65	-109.49	-630.25	-506.3
Net Cash Per Share	-3.94	-0.37	-2.74	-0.93	-5.37	-4.31
Filing Date Shares Outstanding	113.77	113.03	113.03	111.78	111.78	111.78
Total Common Shares Outstanding	113.77	113.03	113.03	111.78	111.78	111.78
Working Capital	456.3	632.8	359.64	675.15	601.67	89.57
Book Value Per Share	19.02	18.81	19.96	18.00	17.74	16.01
Tangible Book Value	2,158	2,119	2,250	2,004	1,980	1,786
Tangible Book Value Per Share	18.97	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.