J.F. 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	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023
Cash & Equivalents	91.45	123.84	238.62	191.41
Short-Term Investments	3.23	235.01	243.96	240.04
Cash & Short-Term Investments	94.68	358.85	482.58	431.44
Cash Growth	-80.38%	-25.64%	11.85%	-
Accounts Receivable	1,297	752.09	707.91	672.71
Other Receivables	54.61	88.48	114.14	67.7
Receivables	1,352	843.01	824.82	743.2
Inventory	879.47	814.8	737.81	900.84
Total Current Assets	2,326	2,017	2,045	2,075
Property, Plant & Equipment	978.31	939.77	819.92	732.6
Long-Term Investments	557.44	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	4,072	3,723	3,512	3,079
Accounts Payable	511.6	118	141.78	87.98
Accrued Expenses	-	153.63	120.66	143.86
Short-Term Debt	275.12	1,112	911.97	646.24
Current Portion of Long-Term Debt	968.6	309.76	310.96	350.46
Current Portion of Leases	-	21.54	15.68	9.93
Current Income Taxes Payable	22.74	44.48	71.67	233.7
Other Current Liabilities	2.13	144.78	118.16	77.57
Total Current Liabilities	1,780	1,904	1,691	1,550
Long-Term Debt	368.97	604.29	887.39	705.17
Long-Term Leases	-	37.68	59.22	75.08
Pension & Post-Retirement Benefits	63.13	56.8	43.58	27.49
Long-Term Deferred Tax Liabilities	18.38	3.6	-	-
Total Liabilities	2,231	2,606	2,681	2,357
Common Stock	1,049	449.05	449.05	449.05
Retained Earnings	424.26	300.99	175.34	112.35
Comprehensive Income & Other	368.29	366.49	206.49	160.27
Shareholders' Equity	1,842	1,117	830.87	721.67
Total Liabilities & Equity	4,072	3,723	3,512	3,079
Total Debt	1,613	2,085	2,185	1,787
Net Cash (Debt)	-1,518	-1,726	-1,703	-1,355
Net Cash Per Share	-12.01	-14.34	-14.14	-11.26
Filing Date Shares Outstanding	172.13	120.41	120.41	120.41
Total Common Shares Outstanding	172.13	120.41	120.41	120.41
Working Capital	545.67	112.82	354.32	525.76
Book Value Per Share	10.70	9.27	6.90	5.99
Tangible Book Value	1,631	905.87	620.15	510.89
Tangible Book Value Per Share	9.47	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.