Ceylon Grain Elevators PLC (COSE: GRAN.N0000)

Ceylon Grain Elevators Balance Sheet

Financials in millions LKR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2,131	7,397	1,681	9,494	5,575	4,375
Short-Term Investments	8,306	741.34	82.17	69.85	47.55	63.93
Cash & Short-Term Investments	10,438	8,139	1,763	9,564	5,622	4,439
Cash Growth	81.80%	361.50%	-81.56%	70.09%	26.66%	44.00%
Accounts Receivable	875.89	789.63	688.9	558.49	436.37	455.44
Other Receivables	60.59	181.67	218.59	84.94	136.32	199.8
Receivables	936.48	971.49	907.66	644.14	573.42	655.97
Inventory	5,329	5,719	8,385	5,098	3,647	3,190
Prepaid Expenses	-	46.79	52.36	32.64	26.83	23.22
Total Current Assets	16,703	14,876	11,109	15,338	9,870	8,308
Property, Plant & Equipment	3,696	3,628	3,591	3,716	3,899	4,108
Long-Term Investments	104.77	104.77	88.57	74.77	62.69	48.11
Other Intangible Assets	141.4	154.45	174.01	187.96	167.45	167.6
Long-Term Deferred Tax Assets	145.24	145.24	382.13	26.01	21.17	-
Total Assets	20,791	18,908	15,344	19,343	14,021	12,632
Accounts Payable	3,113	755.02	702.59	6,030	1,641	1,280
Accrued Expenses	-	1,156	1,004	1,226	940.27	743.76
Short-Term Debt	-	-	536.47	-	-	-
Current Portion of Leases	116.15	115.49	324.74	207.53	209.45	197.91
Current Income Taxes Payable	-	889.77	364.81	340.64	569.32	327.75
Other Current Liabilities	997.59	178.99	94.87	94.25	63.28	99.07
Total Current Liabilities	4,227	3,095	3,028	7,898	3,424	2,648
Long-Term Leases	657.36	664.13	812.5	684.27	548.39	533.95
Long-Term Deferred Tax Liabilities	430.94	427.39	393.79	221.54	245.58	293.14
Total Liabilities	5,557	4,394	4,376	8,952	4,391	3,592
Common Stock	1,018	1,018	1,018	1,018	1,018	1,018
Retained Earnings	10,493	10,062	7,465	7,071	6,556	6,179
Total Common Equity	11,511	11,080	8,483	8,089	7,574	7,197
Minority Interest	3,722	3,434	2,486	2,302	2,056	1,843
Shareholders' Equity	15,234	14,514	10,969	10,391	9,630	9,039
Total Liabilities & Equity	20,791	18,908	15,344	19,343	14,021	12,632
Total Debt	773.5	779.63	1,674	891.79	757.84	731.86
Net Cash (Debt)	9,664	7,359	89.79	8,672	4,865	3,707
Net Cash Growth	108.73%	8095.85%	-98.96%	78.26%	31.22%	20.26%
Net Cash Per Share	161.09	122.65	1.50	144.53	81.08	61.79
Filing Date Shares Outstanding	60	60	60	60	60	60
Total Common Shares Outstanding	60	60	60	60	60	60
Working Capital	12,476	11,780	8,081	7,440	6,447	5,659
Book Value Per Share	191.86	184.67	141.39	134.81	126.23	119.94
Tangible Book Value	11,370	10,926	8,309	7,901	7,406	7,029
Tangible Book Value Per Share	189.50	182.09	138.49	131.68	123.44	117.15
Land	-	418.3	418.3	418.3	418.3	418.3
Buildings	-	2,107	1,933	1,915	1,901	1,868
Machinery	-	2,987	2,843	2,807	2,710	2,649
Construction In Progress	-	248.95	203.07	61.24	47.84	31.11

Source: S&P Capital IQ. Standard template. Financial Sources.