Eastern Merchants PLC (COSE:EMER.N0000)

Eastern Merchants Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	15.99	50.32	279.19	110.65	206.83	147.93
Cash & Short-Term Investments	15.99	50.32	279.19	110.65	206.83	147.93
Cash Growth	-93.92%	-81.97%	152.32%	-46.50%	39.81%	193.38%
Accounts Receivable	359.13	369.82	192.01	386.05	210.72	612.56
Other Receivables	-	-	36.7	44.94	42.78	39.07
Receivables	359.13	369.82	228.71	430.99	253.5	651.63
Inventory	456.95	457.12	397.7	328.37	426.91	528
Prepaid Expenses	-	-	54.44	51.14	77.54	108.83
Other Current Assets	39.96	131.66	-	-	-	-
Total Current Assets	872.03	1,009	960.04	921.14	964.78	1,436
Property, Plant & Equipment	2,119	2,062	1,735	1,738	1,238	1,134
Long-Term Investments	-	-	30.94	470.68	364.09	532.31
Other Intangible Assets	3.99	6.55	6.67	6.53	8.41	2.93
Other Long-Term Assets	0	-	-	-	-	-
Total Assets	2,995	3,078	2,732	3,136	2,575	3,106

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	110.91	123.45	31.05	119.13	37.56	151.12
Short-Term Debt	92.02	119.07	80.9	133	48.78	95.56
Current Portion of Long-Term Debt	464.65	182.81	211.14	296.8	176.15	543.74
Current Portion of Leases	-	-	-	-	-	0.93
Current Income Taxes Payable	-	-	0.82	1.81	20.89	11.18
Other Current Liabilities	30.18	9.5	3.34	10.77	6.25	32.19
Total Current Liabilities	697.76	434.82	327.24	561.5	289.63	834.72
Long-Term Debt	24.58	254.58	30.83	42.5	91.4	137.87
Long-Term Leases	-	-	-	-	-	0.07
Pension & Post-Retirement Benefits	53.71	35.86	47.45	25.15	17.18	17.98
Long-Term Deferred Tax Liabilities	199.08	176.96	176.96	227.65	129.53	110
Other Long-Term Liabilities	-0	0	-	-0	-	-0
Total Liabilities	975.13	902.23	582.48	856.8	527.73	1,101

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	16.63	16.63	16.63	16.63	16.58	16.58
Retained Earnings	1,623	1,753	1,760	1,894	1,877	1,818
Comprehensive Income & Other	350.44	363.32	349.63	345.41	118.55	148.19
Total Common Equity	1,990	2,133	2,126	2,256	2,012	1,983
Minority Interest	30.38	42.27	24.05	23.16	35.11	22.45
Shareholders' Equity	2,020	2,176	2,150	2,279	2,047	2,005
Total Liabilities & Equity	2,995	3,078	2,732	3,136	2,575	3,106

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	581.25	556.45	322.87	472.3	316.32	778.18
Net Cash (Debt)	-565.27	-506.13	-43.67	-361.65	-109.49	-630.25
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-5.20	-4.65	-0.37	-2.74	-0.93	-5.37
Filing Date Shares Outstanding	117.85	116.05	113.03	113.03	111.78	111.78
Total Common Shares Outstanding	117.85	116.05	113.03	113.03	111.78	111.78
Working Capital	174.27	574.1	632.8	359.64	675.15	601.67
Book Value Per Share	16.88	18.38	18.81	19.96	18.00	17.74
Tangible Book Value	1,986	2,127	2,119	2,250	2,004	1,980
Tangible Book Value Per Share	16.85	18.32	18.75	19.90	17.93	17.71
Land	-	-	1,012	1,012	685.06	676.53
Buildings	-	-	293.33	284.09	262.56	260.17
Machinery	-	-	674.39	638.13	580.94	444.05

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 20, 2026

Data Sources Report a data error