Kelani Valley Plantations PLC (COSE:KVAL.N0000)

Kelani Valley 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	Jun 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	316.12	2,620	2,078	1,740	868	378.24
Cash & Short-Term Investments	2,809	2,620	2,078	1,740	868	378.24
Cash Growth	13.97%	26.11%	19.40%	100.48%	129.49%	28.26%
Accounts Receivable	2,971	2,148	1,840	1,794	1,955	1,546
Other Receivables	86.48	91.38	109.53	49.44	221.82	46.74
Receivables	3,058	2,239	1,950	1,843	2,176	1,593
Inventory	1,937	1,863	2,039	2,359	1,855	1,346
Other Current Assets	-	551.05	597.21	547.55	384.69	294.54
Total Current Assets	7,804	7,274	6,664	6,490	5,284	3,612
Property, Plant & Equipment	8,327	8,275	7,568	7,170	6,582	6,505
Long-Term Investments	584.3	582.7	563.08	396.97	390.92	390.92
Goodwill	-	33.31	33.31	33.31	33.31	33.31
Other Intangible Assets	34.89	2.04	3.07	5.36	7.94	7.21
Long-Term Deferred Tax Assets	2.43	1.29	2.28	1.22	-	-
Other Long-Term Assets	353.78	352.86	271.18	237.6	212.69	204.18
Total Assets	17,106	16,521	15,105	14,335	12,511	10,752
Accounts Payable	1,751	436.19	328.74	243.47	447.49	169.53
Accrued Expenses	-	856.53	705.47	946.91	424.06	292.38
Short-Term Debt	1,819	1,198	1,021	1,568	1,967	2,283
Current Portion of Long-Term Debt	50.08	49.46	53.46	110.1	137.86	159.45
Current Portion of Leases	21.84	11.57	8.24	19.96	16.9	14.79
Current Income Taxes Payable	131.83	99.13	262.65	207.09	96.92	43
Other Current Liabilities	78.93	897.94	853.28	663.13	602.59	433.7
Total Current Liabilities	3,853	3,548	3,233	3,758	3,693	3,396
Long-Term Debt	-	12.37	62.6	17.46	125.57	264.56
Long-Term Leases	1,087	1,042	854.9	631.87	599.96	599.1
Long-Term Unearned Revenue	615.25	621.09	655.49	653.27	672.44	667.44
Pension & Post-Retirement Benefits	1,479	1,440	1,264	1,077	1,034	1,073
Long-Term Deferred Tax Liabilities	1,201	1,181	1,103	992.12	444.12	462.16
Total Liabilities	8,235	7,845	7,172	7,130	6,569	6,462
Common Stock	340	340	340	340	340	340
Retained Earnings	8,214	8,026	7,357	6,676	5,410	3,820
Comprehensive Income & Other	212.88	211.85	166.77	139.3	143.28	89.35
Total Common Equity	8,767	8,578	7,864	7,155	5,893	4,249
Minority Interest	104.25	98.16	69.05	49.58	49.09	41.18
Shareholders' Equity	8,871	8,676	7,933	7,205	5,942	4,290
Total Liabilities & Equity	17,106	16,521	15,105	14,335	12,511	10,752
Total Debt	2,978	2,313	2,000	2,347	2,847	3,321
Net Cash (Debt)	-169.33	307.41	77.53	-606.79	-1,979	-2,943
Net Cash Growth	-	296.53%	-	-	-	-
Net Cash Per Share	-2.49	4.52	1.14	-8.92	-29.11	-43.27
Filing Date Shares Outstanding	68	68	68	68	68	68
Total Common Shares Outstanding	68	68	68	68	68	68
Working Capital	3,951	3,725	3,431	2,732	1,592	215.96
Book Value Per Share	128.93	126.15	115.65	105.22	86.66	62.49
Tangible Book Value	8,732	8,543	7,828	7,117	5,852	4,209
Tangible Book Value Per Share	128.41	125.63	115.11	104.66	86.06	61.89
Land	-	822.05	747.32	542	542	479.29
Buildings	-	1,246	1,205	1,185	1,185	1,181
Machinery	-	3,133	2,742	2,622	2,111	1,948
Construction In Progress	-	138.71	87.5	54.99	4.63	31.65
Leasehold Improvements	-	6,115	5,671	5,473	5,184	5,001

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