Lotus Hydro Power 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	Sep '25 Sep 30, 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	232.68	300.48	185.01	15.1	60.62	27.5
Short-Term Investments	-	9.06	7.05	15.38	9.31	8.21
Accounts Receivable	47.45	11.98	24.71	208.53	154.42	149.14
Other Receivables	23.82	0.97	70.3	114.23	14.91	60.57
Inventory	21.14	21.14	22.12	7.5	7.47	8.51
Total Current Assets	325.09	343.63	309.17	360.74	246.74	253.92
Property, Plant & Equipment	547.66	578.51	570.6	608.03	652.67	696.41
Total Assets	872.75	922.13	879.78	968.77	899.41	950.33
Accrued Expenses	-	9.23	6.92	6.4	4.95	7.65
Short-Term Debt	-	0.04	0.31	0.16	0.4	0.25
Current Portion of Long-Term Debt	-	-	-	-	2.42	10.73
Current Portion of Leases	0.1	0.99	0.99	1.2	1.62	1.48
Current Income Taxes Payable	16.56	17.72	17.73	16.33	6.31	11.59
Other Current Liabilities	13.44	0.85	2.12	0.15	0.7	0.16
Total Current Liabilities	30.11	28.84	28.08	24.23	16.41	31.86
Long-Term Debt	-	-	-	-	-	7.85
Long-Term Leases	7.78	6.95	7.74	7.83	8	9.63
Pension & Post-Retirement Benefits	14.23	13.36	10.11	8.64	6.81	5.7
Long-Term Deferred Tax Liabilities	121.3	128.11	126.93	133.78	75.2	76.49
Total Liabilities	173.42	177.25	172.86	174.48	106.41	131.53
Common Stock	482.3	482.3	482.3	482.3	482.3	482.3
Retained Earnings	59.79	95.59	76.19	154.29	105.59	119.99
Comprehensive Income & Other	157.24	166.98	148.43	157.7	205.11	216.5
Shareholders' Equity	699.33	744.88	706.92	794.29	793	818.79
Total Liabilities & Equity	872.75	922.13	879.78	968.77	899.41	950.33
Total Debt	7.88	7.98	9.04	9.19	12.44	29.94
Net Cash (Debt)	224.8	301.55	183.01	21.29	57.49	5.77
Net Cash Growth	-3.18%	64.77%	759.64%	-62.97%	896.15%	-
Net Cash Per Share	2.06	2.76	1.68	0.20	0.53	0.05
Filing Date Shares Outstanding	109.09	109.09	109.09	109.09	109.09	109.09
Total Common Shares Outstanding	109.09	109.09	109.09	109.09	109.09	109.09
Working Capital	294.98	314.78	281.1	336.51	230.33	222.06
Book Value Per Share	6.41	6.83	6.48	7.28	7.27	7.51
Tangible Book Value	699.33	744.88	706.92	794.29	793	818.79
Tangible Book Value Per Share	6.41	6.83	6.48	7.28	7.27	7.51
Land	-	10.68	10.68	10.68	10.68	10.68
Buildings	-	264.15	416.74	416.74	416.74	414.67
Machinery	-	188.38	269.87	269.56	269.3	271.94
Construction In Progress	-	9.37	9.37	9.37	9.37	9.37

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Utility template. Financial Sources.