LAUGFS Gas PLC (COSE:LGL.N0000)

LAUGFS Gas 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	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	806.47	427.21	991.77	811.43	312.14	680.18
Trading Asset Securities	-	10.75	11.83	14.25	140.36	1.67
Accounts Receivable	3,908	3,884	1,144	803.66	1,501	1,194
Other Receivables	72.62	1,130	1,247	1,314	2,002	1,870
Inventory	4,426	2,503	2,312	1,941	2,956	1,578
Prepaid Expenses	98.61	149.27	116.76	170.75	95.65	100.41
Loans Receivable Current	-	0.42	0.86	0.07	0.1	0.21
Other Current Assets	-	285.29	178.68	1,485	1,168	1,219
Total Current Assets	9,325	8,390	6,003	6,540	8,176	6,643
Property, Plant & Equipment	31,110	32,583	35,941	43,307	28,094	27,378
Goodwill	-	8.74	8.74	4,318	2,838	2,771
Other Intangible Assets	9.5	1.32	5.78	38.99	50.93	73.78
Long-Term Investments	20.21	18.84	19.18	18.49	10.46	88.33
Other Long-Term Assets	3,906	3,906	3,726	3,481	2,878	2,762
Total Assets	44,370	44,907	45,704	57,703	42,046	39,716
Accounts Payable	3,972	2,482	110.52	1,774	3,476	846.33
Accrued Expenses	-	-	-	178.16	120.39	114.2
Short-Term Debt	-	8,982	9,486	16,942	13,548	12,988
Current Portion of Long-Term Debt	17,145	6,973	7,420	6,255	3,332	2,987
Current Portion of Leases	-	130.16	136.11	129.34	67.76	75.83
Current Income Taxes Payable	12.96	-	-	649.84	584.7	502.73
Other Current Liabilities	253.24	4,272	4,710	4,644	2,697	3,302
Total Current Liabilities	21,383	22,840	21,863	30,572	23,825	20,816
Long-Term Debt	17,677	13,815	14,821	15,585	13,636	14,387
Long-Term Leases	-	1,261	1,403	1,258	978.33	527.99
Pension & Post-Retirement Benefits	103.28	100.75	70.63	197.5	172.87	141.38
Long-Term Deferred Tax Liabilities	1,311	1,232	1,071	1,386	205.71	557.74
Other Long-Term Liabilities	2,279	2,115	2,019	2,515	2,683	2,498
Total Liabilities	42,754	41,364	41,249	51,514	41,501	38,928
Common Stock	1,000	1,000	1,000	1,000	1,000	1,000
Retained Earnings	-4,888	-3,524	-3,185	-7,131	-3,192	-2,336
Comprehensive Income & Other	4,891	5,460	6,049	11,747	2,259	1,672
Total Common Equity	1,003	2,936	3,865	5,615	66.94	336.69
Minority Interest	612.8	607.29	590.45	573.61	478.7	451.46
Shareholders' Equity	1,616	3,543	4,455	6,189	545.64	788.15
Total Liabilities & Equity	44,370	44,907	45,704	57,703	42,046	39,716
Total Debt	34,822	31,161	33,267	40,169	31,562	30,966
Net Cash (Debt)	-34,002	-30,723	-32,263	-39,343	-31,109	-30,284
Net Cash Per Share	-89.74	-79.39	-83.37	-101.66	-80.39	-78.25
Filing Date Shares Outstanding	387	387	387	387	387	387
Total Common Shares Outstanding	387	387	387	387	387	387
Working Capital	-12,058	-14,451	-15,860	-24,032	-15,650	-14,173
Book Value Per Share	2.59	7.59	9.99	14.51	0.17	0.87
Tangible Book Value	993.64	2,926	3,850	1,259	-2,822	-2,508
Tangible Book Value Per Share	2.57	7.56	9.95	3.25	-7.29	-6.48
Land	-	936.45	919.4	919.4	774.2	774.2
Buildings	-	2,252	2,429	2,500	1,813	1,681
Machinery	-	22,082	23,785	27,991	19,643	18,476
Construction In Progress	-	7.1	7.1	11.57	12.11	158.77

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