Kotagala Plantations 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	242.89	147.92	104.38	156.51	132.73	72.95
Cash & Short-Term Investments	242.89	147.92	104.38	156.51	132.73	72.95
Cash Growth	-7.67%	41.71%	-33.31%	17.92%	81.95%	254.46%
Accounts Receivable	335.55	83.85	115.08	123.98	101.4	69.2
Other Receivables	0.58	0.11	0.8	0.8	0.8	4
Receivables	336.13	84.28	123.02	178.54	102.2	73.2
Inventory	562.13	623.66	441.7	547.18	303.45	267.34
Other Current Assets	0	230.56	256.54	309.15	259.19	244.87
Total Current Assets	1,141	1,086	925.63	1,191	797.57	658.36
Property, Plant & Equipment	2,856	2,857	2,121	1,845	1,857	1,941
Long-Term Investments	220.6	219.12	255.27	220.71	418.93	406.78
Other Long-Term Assets	5,407	5,450	5,304	5,029	4,886	4,895
Total Assets	9,625	9,612	8,606	8,286	7,960	7,902
Accounts Payable	827.66	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	364.37	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	50.15	1,003	1,023	1,548	1,902	2,560
Total Current Liabilities	1,242	2,310	1,986	2,405	3,385	4,165
Long-Term Debt	574.4	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	292.16	302.88	308.95	316.08	328.13	323.4
Pension & Post-Retirement Benefits	1,043	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	6,111	7,129	6,715	6,487	6,357	7,495
Common Stock	2,333	1,571	1,571	1,571	1,571	781.5
Retained Earnings	171.59	-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	3,514	2,483	1,891	1,800	1,603	406.58
Total Liabilities & Equity	9,625	9,612	8,606	8,286	7,960	7,902
Total Debt	2,164	2,580	2,730	2,527	2,849	3,027
Net Cash (Debt)	-1,921	-2,432	-2,625	-2,370	-2,717	-2,954
Net Cash Per Share	-5.42	-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	-101.03	-1,224	-1,060	-1,214	-2,587	-3,506
Book Value Per Share	8.30	7.34	5.59	5.32	4.73	5.40
Tangible Book Value	3,514	2,483	1,891	1,800	1,603	406.58
Tangible Book Value Per Share	8.30	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 Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.