Kapruka Holdings PLC (COSE:KPHL.N0000)

Kapruka Holdings 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	Jun 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	32.07	43.73	60.19	36.13	44.95	75.08
Short-Term Investments	190.71	190.71	323.62	372.16	463.05	12.86
Cash & Short-Term Investments	222.78	234.44	383.82	408.29	508	87.94
Cash Growth	-15.26%	-38.92%	-6.00%	-19.63%	477.68%	-37.13%
Accounts Receivable	46.32	31.14	10.75	11.28	14.67	16.72
Other Receivables	43.09	44.82	60.13	80.37	164	116.21
Receivables	89.41	75.96	70.88	91.65	178.66	132.93
Inventory	135.79	139.16	144.98	200.18	256.12	66.05
Other Current Assets	18.96	16.48	29.95	10.77	85.44	61.13
Total Current Assets	466.94	466.04	629.62	710.89	1,028	348.05
Property, Plant & Equipment	809.81	790.39	927.07	932.64	756.36	546.29
Long-Term Investments	-	-	-	0	2.34	4.45
Other Intangible Assets	12.95	13.4	15.22	17.07	2.57	1.88
Long-Term Deferred Tax Assets	-	-	12.67	12.25	8.01	-
Other Long-Term Assets	204.2	204.2	-	1.09	0.4	-
Total Assets	1,494	1,474	1,585	1,674	1,798	900.67
Accounts Payable	113.36	126.29	89.99	65.99	85.4	34.15
Accrued Expenses	-	-	71.25	41.17	68	24.43
Short-Term Debt	1	12.34	4.5	72.42	50.14	17.32
Current Portion of Long-Term Debt	142.18	114.85	126.39	89.65	73.88	65.22
Current Portion of Leases	-	-	17.4	31.14	19.17	8.38
Current Income Taxes Payable	-	-	-	9.74	-	17.11
Current Unearned Revenue	-	-	9.24	18.91	36.6	18.92
Other Current Liabilities	105.67	87.81	30.38	4.72	25.71	1.91
Total Current Liabilities	362.21	341.29	349.15	333.75	358.9	187.44
Long-Term Debt	153.41	170.21	172.51	140.76	190.71	121.35
Long-Term Leases	-	-	27.93	43.16	35.87	9.55
Long-Term Deferred Tax Liabilities	75.14	72.58	68.3	73.41	50.13	52.2
Other Long-Term Liabilities	18.33	-	-	0	-	0
Total Liabilities	645.63	619.8	644.65	612	651.49	387.7
Common Stock	769.17	769.17	769.17	769.17	769.17	272.5
Retained Earnings	-99.74	-94.17	23.83	141.76	226.22	89.48
Comprehensive Income & Other	178.82	179.22	146.94	151	151	151
Shareholders' Equity	848.26	854.23	939.95	1,062	1,146	512.98
Total Liabilities & Equity	1,494	1,474	1,585	1,674	1,798	900.67
Total Debt	296.59	297.4	348.73	377.13	369.77	221.82
Net Cash (Debt)	-73.81	-62.96	35.08	31.16	138.23	-133.88
Net Cash Growth	-	-	12.57%	-77.45%	-	-
Net Cash Per Share	-0.45	-0.38	0.21	0.19	0.99	-1.02
Filing Date Shares Outstanding	164.13	164.13	164.13	164.13	164.13	131.3
Total Common Shares Outstanding	164.13	164.13	164.13	164.13	164.13	131.3
Working Capital	104.73	124.76	280.47	377.14	669.32	160.61
Book Value Per Share	5.17	5.20	5.73	6.47	6.98	3.91
Tangible Book Value	835.31	840.83	924.72	1,045	1,144	511.1
Tangible Book Value Per Share	5.09	5.12	5.63	6.37	6.97	3.89
Land	-	-	341.22	347.34	306.99	-
Buildings	-	-	435.37	407.13	41.94	-
Machinery	-	-	199.61	177.62	153.78	-
Construction In Progress	-	-	89.06	84.83	309.12	-

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