Kahawatte Plantations PLC (COSE:KAHA.N0000)

Kahawatte Plantations Balance Sheet

Financials in millions LKR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	44.94	100.1	22.22	23.58	36.42	29.07
Short-Term Investments	-	28.3	-	16.81	10.74	8.45
Cash & Short-Term Investments	44.94	128.39	22.22	40.39	47.16	37.52
Cash Growth	58.04%	477.93%	-45.00%	-14.35%	25.71%	30.03%
Accounts Receivable	282.77	89.5	129.13	19.02	22.87	27.68
Other Receivables	23.49	108.66	14.23	112.41	90.96	81.98
Receivables	306.26	198.16	143.36	131.43	113.83	109.65
Inventory	381.09	481.38	464.58	620.89	793.52	424.79
Total Current Assets	732.29	807.93	630.15	792.71	954.5	571.96
Property, Plant & Equipment	5,002	3,353	4,989	3,491	3,501	3,331
Other Intangible Assets	233.9	237.53	240.49	214.23	152.53	148.5
Other Long-Term Assets	-	1,654	-	1,484	1,158	1,033
Total Assets	5,969	6,052	5,859	5,982	5,766	5,085
Accounts Payable	562.88	103.93	595.13	80.21	120.57	22.86
Accrued Expenses	-	431.92	-	374.67	442.79	434.22
Short-Term Debt	294.37	392.07	148.93	798.57	830.66	844.85
Current Portion of Long-Term Debt	748.98	678.58	1,057	1,114	680.49	715.78
Current Portion of Leases	2.4	11.72	1.72	8.06	11.1	0.81
Other Current Liabilities	70.87	157.26	56.22	463.39	325.09	262.79
Total Current Liabilities	1,680	1,775	1,859	2,839	2,411	2,281
Long-Term Debt	403.49	420.34	216.09	328.56	336.08	576.05
Long-Term Leases	245.11	279.83	248.21	257.02	187.32	133.49
Long-Term Unearned Revenue	867.88	865.76	849.2	259.69	275.17	288.45
Pension & Post-Retirement Benefits	721.19	732.53	719.48	667.4	506.54	518.47
Long-Term Deferred Tax Liabilities	1,039	1,027	953.17	767.83	511.05	140.8
Total Liabilities	4,956	5,101	4,845	5,119	4,227	3,939
Common Stock	1,699	1,699	1,699	1,699	1,699	1,699
Retained Earnings	-1,027	-1,088	-1,026	-1,177	-500.63	-832.12
Comprehensive Income & Other	340.6	340.6	340.6	340.6	340.6	279.28
Shareholders' Equity	1,012	951.1	1,014	862.51	1,539	1,146
Total Liabilities & Equity	5,969	6,052	5,859	5,982	5,766	5,085
Total Debt	1,694	1,783	1,672	2,506	2,046	2,271
Net Cash (Debt)	-1,649	-1,654	-1,650	-2,466	-1,998	-2,233
Net Cash Per Share	-16.57	-16.63	-16.56	-24.81	-20.10	-22.47
Filing Date Shares Outstanding	99.41	99.41	99.41	99.41	99.41	99.41
Total Common Shares Outstanding	99.41	99.41	99.41	99.41	99.41	99.41
Working Capital	-947.22	-967.55	-1,229	-2,046	-1,456	-1,709
Book Value Per Share	10.18	9.57	10.20	8.68	15.48	11.53
Tangible Book Value	778.18	713.57	773.46	648.28	1,386	997.61
Tangible Book Value Per Share	7.83	7.18	7.78	6.52	13.95	10.04
Machinery	-	1,207	-	1,184	1,121	988.65
Construction In Progress	-	137.93	-	82.33	72.08	23.42

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