JF Packaging 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
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023
Cash & Equivalents	82.24	123.84	238.62	191.41
Short-Term Investments	3.23	235.01	243.96	240.04
Cash & Short-Term Investments	85.47	358.85	482.58	431.44
Cash Growth	-80.19%	-25.64%	11.85%	-
Accounts Receivable	1,095	752.09	707.91	672.71
Other Receivables	56.48	88.48	114.14	67.7
Receivables	1,152	843.01	824.82	743.2
Inventory	827.08	814.8	737.81	900.84
Total Current Assets	2,064	2,017	2,045	2,075
Property, Plant & Equipment	978.46	939.77	819.92	732.6
Long-Term Investments	557.4	555.64	327.63	1.82
Goodwill	-	210.66	210.66	210.66
Other Intangible Assets	210.66	-	0.06	0.11
Long-Term Deferred Tax Assets	-	-	108.48	58.45
Total Assets	3,811	3,723	3,512	3,079
Accounts Payable	414.43	118	141.78	87.98
Accrued Expenses	-	153.63	120.66	143.86
Short-Term Debt	236.97	1,112	911.97	646.24
Current Portion of Long-Term Debt	1,348	309.76	310.96	350.46
Current Portion of Leases	-	21.54	15.68	9.93
Current Income Taxes Payable	22.83	44.48	71.67	233.7
Other Current Liabilities	1.92	144.78	118.16	77.57
Total Current Liabilities	2,025	1,904	1,691	1,550
Long-Term Debt	519.5	604.29	887.39	705.17
Long-Term Leases	-	37.68	59.22	75.08
Pension & Post-Retirement Benefits	60.5	56.8	43.58	27.49
Long-Term Deferred Tax Liabilities	14.37	3.6	-	-
Total Liabilities	2,619	2,606	2,681	2,357
Common Stock	449.05	449.05	449.05	449.05
Retained Earnings	374.72	300.99	175.34	112.35
Comprehensive Income & Other	368.16	366.49	206.49	160.27
Shareholders' Equity	1,192	1,117	830.87	721.67
Total Liabilities & Equity	3,811	3,723	3,512	3,079
Total Debt	2,105	2,085	2,185	1,787
Net Cash (Debt)	-2,019	-1,726	-1,703	-1,355
Net Cash Per Share	-16.76	-14.34	-14.14	-11.26
Filing Date Shares Outstanding	121.33	120.41	120.41	120.41
Total Common Shares Outstanding	121.33	120.41	120.41	120.41
Working Capital	39.77	112.82	354.32	525.76
Book Value Per Share	9.82	9.27	6.90	5.99
Tangible Book Value	981.26	905.87	620.15	510.89
Tangible Book Value Per Share	8.09	7.52	5.15	4.24
Land	-	384	384	319.13
Buildings	-	316.42	301.75	300.39
Machinery	-	1,596	1,435	1,312
Construction In Progress	-	20.55	3.19	1.77

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