Kapruka Holdings Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '24 Jun 30, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	Mar '20 Mar 31, 2020
Cash & Equivalents	50.89	60.19	36.13	44.95	75.08	113.92
Short-Term Investments	24.91	323.62	372.16	463.05	12.86	25.95
Cash & Short-Term Investments	75.81	383.82	408.29	508	87.94	139.87
Cash Growth	-81.04%	-6.00%	-19.63%	477.68%	-37.13%	-
Accounts Receivable	33.34	10.75	11.28	14.67	16.72	27.18
Other Receivables	52.63	60.13	80.37	164	116.21	132.29
Receivables	85.97	70.88	91.65	178.66	132.93	159.47
Inventory	124.43	144.98	200.18	256.12	66.05	77.04
Other Current Assets	212	29.95	10.77	85.44	61.13	21.11
Total Current Assets	498.2	629.62	710.89	1,028	348.05	397.48
Property, Plant & Equipment	921.84	927.07	932.64	756.36	546.29	465.76
Long-Term Investments	-	-	0	2.34	4.45	16.87
Other Intangible Assets	14.76	15.22	17.07	2.57	1.88	2.39
Long-Term Deferred Tax Assets	13.89	12.67	12.25	8.01	-	-
Other Long-Term Assets	-0	-	1.09	0.4	-	-
Total Assets	1,449	1,585	1,674	1,798	900.67	882.5
Accounts Payable	89.49	89.99	65.99	85.4	34.15	49.63
Accrued Expenses	-	71.25	41.17	68	24.43	14.96
Short-Term Debt	28.34	4.5	72.42	50.14	17.32	0.17
Current Portion of Long-Term Debt	88.21	126.39	89.65	73.88	65.22	19.07
Current Portion of Leases	-	17.4	31.14	19.17	8.38	5.02
Current Income Taxes Payable	0.28	-	9.74	-	17.11	-
Current Unearned Revenue	10.83	9.24	18.91	36.6	18.92	79.33
Other Current Liabilities	102.27	30.38	4.72	25.71	1.91	328.42
Total Current Liabilities	319.42	349.15	333.75	358.9	187.44	496.6
Long-Term Debt	114.98	172.51	140.76	190.71	121.35	128.58
Long-Term Leases	-	27.93	43.16	35.87	9.55	5.83
Long-Term Deferred Tax Liabilities	67.29	68.3	73.41	50.13	52.2	53.88
Other Long-Term Liabilities	-	-	0	-	0	0
Total Liabilities	528.99	644.65	612	651.49	387.7	698.52
Common Stock	769.17	769.17	769.17	769.17	272.5	5
Retained Earnings	3.73	23.83	141.76	226.22	89.48	46.64
Comprensive Income & Other	146.81	146.94	151	151	151	132.34
Shareholders' Equity	919.71	939.95	1,062	1,146	512.98	183.98
Total Liabilities & Equity	1,449	1,585	1,674	1,798	900.67	882.5
Total Debt	231.53	348.73	377.13	369.77	221.82	158.67
Net Cash (Debt)	-155.72	35.08	31.16	138.23	-133.88	-18.8
Net Cash Growth	-	12.57%	-77.46%	-	-	-
Net Cash Per Share	-0.95	0.21	0.19	0.99	-1.02	-1.25
Filing Date Shares Outstanding	164.13	164.13	164.13	164.13	131.3	15
Total Common Shares Outstanding	164.13	164.13	164.13	164.13	131.3	15
Working Capital	178.79	280.47	377.14	669.32	160.61	-99.11
Book Value Per Share	5.60	5.73	6.47	6.98	3.91	12.27
Tangible Book Value	904.95	924.72	1,045	1,144	511.1	181.59
Tangible Book Value Per Share	5.51	5.63	6.37	6.97	3.89	12.11
Land	-	341.22	347.34	306.99	-	240.24
Buildings	-	435.37	407.13	41.94	-	41.94
Machinery	-	199.61	177.62	153.78	-	106.04
Construction In Progress	-	89.06	84.83	309.12	-	144.13

Source: S&P Capital IQ. Standard template. Financial Sources.