Kotagala Plantations PLC (COSE:KOTA.N0000)

Kotagala 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	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	215.46	147.92	104.38	156.51	132.73	72.95
Cash & Short-Term Investments	215.46	147.92	104.38	156.51	132.73	72.95
Cash Growth	20.31%	41.71%	-33.31%	17.92%	81.95%	254.46%
Accounts Receivable	394.28	83.85	115.08	123.98	101.4	69.2
Other Receivables	0.56	0.11	0.8	0.8	0.8	4
Receivables	394.83	84.28	123.02	178.54	102.2	73.2
Inventory	517.62	623.66	441.7	547.18	303.45	267.34
Other Current Assets	-	230.56	256.54	309.15	259.19	244.87
Total Current Assets	1,128	1,086	925.63	1,191	797.57	658.36
Property, Plant & Equipment	2,870	2,857	2,121	1,845	1,857	1,941
Long-Term Investments	219.21	219.12	255.27	220.71	418.93	406.78
Other Long-Term Assets	5,427	5,450	5,304	5,029	4,886	4,895
Total Assets	9,644	9,612	8,606	8,286	7,960	7,902
Accounts Payable	1,117	228.25	235.59	298.55	137.58	137.9
Accrued Expenses	-	173.43	134.98	138.01	114.78	134.81
Short-Term Debt	-	130.19	122.66	86.38	615.3	566.64
Current Portion of Long-Term Debt	400.3	763.83	460.94	321.94	602.8	743.39
Current Portion of Leases	-	11.63	8.61	4.88	4.16	16.73
Current Income Taxes Payable	-	-	-	7.66	7.66	4.72
Other Current Liabilities	516.61	1,003	1,023	1,548	1,902	2,560
Total Current Liabilities	2,034	2,310	1,986	2,405	3,385	4,165
Long-Term Debt	647.17	449.46	1,085	1,393	954.41	1,046
Long-Term Leases	1,225	1,225	1,052	720.95	672.69	654.6
Long-Term Unearned Revenue	295.22	302.88	308.95	316.08	328.13	323.4
Pension & Post-Retirement Benefits	1,046	1,108	821.26	598.55	659.18	887.37
Long-Term Deferred Tax Liabilities	1,734	1,734	1,461	1,053	358.1	419.21
Total Liabilities	6,981	7,129	6,715	6,487	6,357	7,495
Common Stock	1,571	1,571	1,571	1,571	1,571	781.5
Retained Earnings	82.26	-97.5	-271.64	-332.62	-647.46	-1,005
Comprehensive Income & Other	1,010	1,010	591.71	560.84	678.77	630.48
Shareholders' Equity	2,663	2,483	1,891	1,800	1,603	406.58
Total Liabilities & Equity	9,644	9,612	8,606	8,286	7,960	7,902
Total Debt	2,272	2,580	2,730	2,527	2,849	3,027
Net Cash (Debt)	-2,057	-2,432	-2,625	-2,370	-2,717	-2,954
Net Cash Per Share	-6.09	-7.18	-7.76	-7.00	-8.05	-39.27
Filing Date Shares Outstanding	423.14	338.51	338.51	338.51	338.51	75.23
Total Common Shares Outstanding	423.14	338.51	338.51	338.51	338.51	75.23
Working Capital	-906.17	-1,224	-1,060	-1,214	-2,587	-3,506
Book Value Per Share	6.29	7.34	5.59	5.32	4.73	5.40
Tangible Book Value	2,663	2,483	1,891	1,800	1,603	406.58
Tangible Book Value Per Share	6.29	7.34	5.59	5.32	4.73	5.40
Buildings	-	1,495	1,158	1,153	1,152	1,146
Machinery	-	1,155	1,117	1,096	1,050	1,047
Construction In Progress	-	120.61	64.74	29.08	40.63	37.9

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