LAUGFS Gas Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	2,255	2,389	427.21	991.77	811.43
Short-Term Investments	3.05	-	-	-	-
Trading Asset Securities	-	13.89	10.75	11.83	14.25
Accounts Receivable	4,071	2,510	3,884	1,144	803.66
Other Receivables	51.82	1,226	1,130	1,247	1,314
Inventory	1,833	5,008	2,503	2,312	1,941
Prepaid Expenses	794.25	123.23	149.27	116.76	170.75
Loans Receivable Current	-	0.14	0.42	0.86	0.07
Other Current Assets	-	527.25	285.29	178.68	1,485
Total Current Assets	9,008	11,798	8,390	6,003	6,540
Property, Plant & Equipment	30,140	33,866	32,583	35,941	43,307
Goodwill	-	8.74	8.74	8.74	4,318
Other Intangible Assets	8.75	0.57	1.32	5.78	38.99
Long-Term Investments	20.88	24.79	18.84	19.18	18.49
Other Long-Term Assets	4,172	4,049	3,906	3,726	3,481
Total Assets	43,350	49,747	44,907	45,704	57,703
Accounts Payable	5,544	4,570	2,482	110.52	1,774
Accrued Expenses	-	-	-	-	178.16
Short-Term Debt	-	13,595	8,982	9,486	16,942
Current Portion of Long-Term Debt	18,056	7,039	6,973	7,420	6,255
Current Portion of Leases	-	15.99	130.16	136.11	129.34
Current Income Taxes Payable	-	-	-	-	649.84
Other Current Liabilities	624.01	4,033	4,272	4,710	4,644
Total Current Liabilities	24,224	29,253	22,840	21,863	30,572
Long-Term Debt	14,504	11,239	13,815	14,821	15,585
Long-Term Leases	-	1,315	1,261	1,403	1,258
Pension & Post-Retirement Benefits	116.4	105.11	100.75	70.63	197.5
Long-Term Deferred Tax Liabilities	2,595	2,653	1,232	1,071	1,386
Other Long-Term Liabilities	2,441	2,410	2,115	2,019	2,515
Total Liabilities	43,880	46,975	41,364	41,249	51,514
Common Stock	1,000	1,000	1,000	1,000	1,000
Retained Earnings	-7,741	-5,404	-3,524	-3,185	-7,131
Comprehensive Income & Other	5,558	6,552	5,460	6,049	11,747
Total Common Equity	-1,183	2,148	2,936	3,865	5,615
Minority Interest	652.61	623.58	607.29	590.45	573.61
Shareholders' Equity	-530.09	2,772	3,543	4,455	6,189
Total Liabilities & Equity	43,350	49,747	44,907	45,704	57,703
Total Debt	32,560	33,204	31,161	33,267	40,169
Net Cash (Debt)	-30,302	-30,801	-30,723	-32,263	-39,343
Net Cash Per Share	-78.30	-79.59	-79.39	-83.37	-101.66
Filing Date Shares Outstanding	386.53	387	387	387	387
Total Common Shares Outstanding	386.53	387	387	387	387
Working Capital	-15,216	-17,455	-14,451	-15,860	-24,032
Book Value Per Share	-3.06	5.55	7.59	9.99	14.51
Tangible Book Value	-1,191	2,139	2,926	3,850	1,259
Tangible Book Value Per Share	-3.08	5.53	7.56	9.95	3.25
Land	-	1,209	936.45	919.4	919.4
Buildings	-	2,200	2,252	2,429	2,500
Machinery	-	21,683	22,082	23,785	27,991
Construction In Progress	-	5.25	7.1	7.1	11.57

Source: S&P Global Market Intelligence. Utility template. Financial Sources.