Kelani Valley 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	263.01	2,620	2,078	1,740	868	378.24
Cash & Short-Term Investments	2,557	2,620	2,078	1,740	868	378.24
Cash Growth	-4.16%	26.11%	19.40%	100.48%	129.49%	28.26%
Accounts Receivable	3,404	2,148	1,840	1,794	1,955	1,546
Other Receivables	-	91.38	109.53	49.44	221.82	46.74
Receivables	3,404	2,239	1,950	1,843	2,176	1,593
Inventory	1,662	1,863	2,039	2,359	1,855	1,346
Other Current Assets	25.22	551.05	597.21	547.55	384.69	294.54
Total Current Assets	7,647	7,274	6,664	6,490	5,284	3,612
Property, Plant & Equipment	8,633	8,275	7,568	7,170	6,582	6,505
Long-Term Investments	601.66	582.7	563.08	396.97	390.92	390.92
Goodwill	-	33.31	33.31	33.31	33.31	33.31
Other Intangible Assets	34.46	2.04	3.07	5.36	7.94	7.21
Long-Term Deferred Tax Assets	1.9	1.29	2.28	1.22	-	-
Other Long-Term Assets	356.75	352.86	271.18	237.6	212.69	204.18
Total Assets	17,275	16,521	15,105	14,335	12,511	10,752
Accounts Payable	1,979	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	1,323	1,198	1,021	1,568	1,967	2,283
Current Portion of Long-Term Debt	25.88	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	58.08	99.13	262.65	207.09	96.92	43
Other Current Liabilities	205.58	897.94	853.28	663.13	602.59	433.7
Total Current Liabilities	3,614	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	1,077	1,042	854.9	631.87	599.96	599.1
Long-Term Unearned Revenue	601.94	621.09	655.49	653.27	672.44	667.44
Pension & Post-Retirement Benefits	1,617	1,440	1,264	1,077	1,034	1,073
Long-Term Deferred Tax Liabilities	1,247	1,181	1,103	992.12	444.12	462.16
Total Liabilities	8,156	7,845	7,172	7,130	6,569	6,462
Common Stock	340	340	340	340	340	340
Retained Earnings	8,463	8,026	7,357	6,676	5,410	3,820
Comprehensive Income & Other	214.61	211.85	166.77	139.3	143.28	89.35
Total Common Equity	9,018	8,578	7,864	7,155	5,893	4,249
Minority Interest	100.69	98.16	69.05	49.58	49.09	41.18
Shareholders' Equity	9,119	8,676	7,933	7,205	5,942	4,290
Total Liabilities & Equity	17,275	16,521	15,105	14,335	12,511	10,752
Total Debt	2,447	2,313	2,000	2,347	2,847	3,321
Net Cash (Debt)	109.01	307.41	77.53	-606.79	-1,979	-2,943
Net Cash Growth	-29.34%	296.53%	-	-	-	-
Net Cash Per Share	1.60	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	4,034	3,725	3,431	2,732	1,592	215.96
Book Value Per Share	132.62	126.15	115.65	105.22	86.66	62.49
Tangible Book Value	8,984	8,543	7,828	7,117	5,852	4,209
Tangible Book Value Per Share	132.11	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 Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.