Lanka Aluminium Industries PLC (COSE: LALU.N0000)

LALU.N0000 Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	178.24	82.81	38.58	94.61	116.49	27.55
Short-Term Investments	149.63	146.33	140.99	117.35	66.59	31.31
Cash & Short-Term Investments	327.87	229.13	179.58	211.96	183.08	58.86
Cash Growth	89.25%	27.60%	-15.28%	15.78%	211.05%	13.10%
Accounts Receivable	486.28	316.57	315.86	692.14	606.93	615.65
Other Receivables	10.55	93.15	74.68	23.49	25.52	39.28
Receivables	496.83	409.71	390.55	715.64	632.45	654.93
Inventory	1,010	1,105	1,115	898.04	542.71	596.19
Other Current Assets	-	23.68	21.41	23.54	21.39	34.59
Total Current Assets	1,834	1,767	1,706	1,849	1,380	1,345
Property, Plant & Equipment	1,895	1,907	1,696	1,678	1,725	1,620
Long-Term Investments	0.17	0.17	0.17	0.17	16.63	9.65
Other Intangible Assets	0.16	0.21	0.47	0.72	0.97	1.23
Total Assets	3,730	3,675	3,403	3,528	3,123	2,976
Accounts Payable	275.16	75.85	37.22	245.07	112.26	76.05
Accrued Expenses	-	54.9	51.14	52.19	48.34	38.79
Short-Term Debt	0.28	1.07	65.26	25.99	12.01	125.09
Current Portion of Long-Term Debt	-	-	277.31	495.18	669.02	883.01
Current Portion of Leases	21.83	19.8	21.35	14.38	24.02	15.12
Current Income Taxes Payable	72.37	59.9	34.63	53.37	32.19	0.36
Other Current Liabilities	-	155.49	127.84	126.01	76.48	47.22
Total Current Liabilities	369.63	367	614.74	1,012	974.32	1,186
Long-Term Debt	-	-	-	2.67	8.06	21.97
Long-Term Leases	3.04	6.99	11.37	3.9	7.29	23.09
Long-Term Deferred Tax Liabilities	422.81	427.53	355.95	217.3	235.3	327.49
Total Liabilities	876.58	880.47	1,046	1,306	1,292	1,617
Common Stock	137.03	137.03	137.03	137.03	137.03	137.03
Retained Earnings	1,765	1,715	1,504	1,298	932.44	689.34
Comprensive Income & Other	851.27	851.26	650.37	743.87	738.29	517.93
Total Common Equity	2,753	2,704	2,292	2,179	1,808	1,344
Minority Interest	99.81	90.76	65.47	42.58	22.65	14.44
Shareholders' Equity	2,853	2,794	2,357	2,222	1,830	1,359
Total Liabilities & Equity	3,730	3,675	3,403	3,528	3,123	2,976
Total Debt	25.14	27.86	375.29	542.12	720.39	1,068
Net Cash (Debt)	302.73	201.27	-195.72	-330.16	-537.32	-1,009
Net Cash Per Share	4.42	2.94	-2.86	-4.82	-7.84	-14.73
Filing Date Shares Outstanding	68.51	68.51	68.51	68.51	68.51	68.51
Total Common Shares Outstanding	68.51	68.51	68.51	68.51	68.51	68.51
Working Capital	1,465	1,400	1,092	836.98	405.32	158.95
Book Value Per Share	40.18	39.46	33.45	31.81	26.39	19.62
Tangible Book Value	2,753	2,703	2,291	2,179	1,807	1,343
Tangible Book Value Per Share	40.18	39.46	33.44	31.80	26.37	19.60
Land	-	639.43	542.56	542.56	542.56	421.48
Buildings	-	623.6	497.37	492.61	488.58	480.14
Machinery	-	1,633	1,610	1,550	1,478	1,445
Construction In Progress	-	42.38	42.38	-	-	-

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