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	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	158.33	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	36.11	11.98	24.71	208.53	154.42	149.14
Other Receivables	104.09	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	319.68	343.63	309.17	360.74	246.74	253.92
Property, Plant & Equipment	561.53	578.51	570.6	608.03	652.67	696.41
Total Assets	881.21	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	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	18.25	17.72	17.73	16.33	6.31	11.59
Other Current Liabilities	9.55	0.85	2.12	0.15	0.7	0.16
Total Current Liabilities	27.9	28.84	28.08	24.23	16.41	31.86
Long-Term Debt	-	-	-	-	-	7.85
Long-Term Leases	7.75	6.95	7.74	7.83	8	9.63
Pension & Post-Retirement Benefits	14.85	13.36	10.11	8.64	6.81	5.7
Long-Term Deferred Tax Liabilities	119.87	128.11	126.93	133.78	75.2	76.49
Total Liabilities	170.36	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	73.82	95.59	76.19	154.29	105.59	119.99
Comprehensive Income & Other	154.73	166.98	148.43	157.7	205.11	216.5
Shareholders' Equity	710.84	744.88	706.92	794.29	793	818.79
Total Liabilities & Equity	881.21	922.13	879.78	968.77	899.41	950.33
Total Debt	7.85	7.98	9.04	9.19	12.44	29.94
Net Cash (Debt)	150.48	301.55	183.01	21.29	57.49	5.77
Net Cash Growth	-38.29%	64.77%	759.64%	-62.97%	896.15%	-
Net Cash Per Share	1.39	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	291.78	314.78	281.1	336.51	230.33	222.06
Book Value Per Share	6.52	6.83	6.48	7.28	7.27	7.51
Tangible Book Value	710.84	744.88	706.92	794.29	793	818.79
Tangible Book Value Per Share	6.52	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

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