Lanka IOC PLC (COSE: LIOC.N0000)

Lanka IOC 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	3,711	6,277	5,990	2,524	598.95	51.33
Short-Term Investments	44,177	24,210	18,510	18,111	4,256	8,396
Trading Asset Securities	-	14,842	2,655	2,448	7,866	4,345
Cash & Short-Term Investments	47,888	45,330	27,154	23,083	12,721	12,792
Cash Growth	75.55%	66.93%	17.64%	81.45%	-0.55%	798.10%
Accounts Receivable	20,155	8,976	4,515	3,965	2,585	3,568
Other Receivables	-	9,262	687.19	-	1,644	428.33
Receivables	20,155	18,238	5,202	3,965	4,229	3,997
Inventory	29,817	26,302	38,027	27,257	9,625	13,295
Prepaid Expenses	-	548.72	43.09	28.37	36.31	30.34
Other Current Assets	-	189.66	2,111	79.58	42.59	34.88
Total Current Assets	97,861	90,608	72,538	54,413	26,654	30,149
Property, Plant & Equipment	5,164	4,947	3,952	3,937	4,082	4,204
Long-Term Investments	5,404	5,404	4,901	6,047	14,616	4,394
Goodwill	673.88	673.88	673.88	673.88	673.88	673.88
Other Intangible Assets	-	-	-	-	0.5	1
Long-Term Deferred Tax Assets	-	-	-	-	261.42	188.66
Other Long-Term Assets	164.7	40.43	31.75	-	21.43	24.41
Total Assets	109,268	101,795	82,213	65,071	46,407	39,760
Accounts Payable	22,803	11,038	10,775	12,443	3,859	2,035
Short-Term Debt	7,962	4,307	4,468	25,778	20,590	16,955
Current Portion of Leases	49.65	4.35	1.68	41.96	33.48	34.24
Current Income Taxes Payable	1,072	1,228	1,077	22.24	-	-
Current Unearned Revenue	-	585	1,083	1,067	85	71
Other Current Liabilities	-	11,060	2,969	994.28	1,865	1,144
Total Current Liabilities	31,887	28,221	20,374	40,347	26,431	20,239
Long-Term Leases	126.45	48.67	49.54	45.78	38.21	63.49
Long-Term Deferred Tax Liabilities	8.27	28.78	541.16	380.49	-	-
Total Liabilities	32,021	28,325	20,980	40,785	26,483	20,314
Common Stock	7,577	7,577	7,577	7,577	7,577	7,577
Retained Earnings	68,757	64,982	53,198	16,709	12,347	11,870
Comprensive Income & Other	912	912	458	-	-	-
Shareholders' Equity	77,246	73,470	61,233	24,286	19,924	19,446
Total Liabilities & Equity	109,268	101,795	82,213	65,071	46,407	39,760
Total Debt	8,138	4,360	4,520	25,866	20,661	17,052
Net Cash (Debt)	39,751	40,970	22,635	-2,783	-7,940	-4,260
Net Cash Growth	46.05%	81.01%	-	-	-	-
Net Cash Per Share	74.67	76.94	42.51	-5.23	-14.91	-8.00
Filing Date Shares Outstanding	532.47	532.47	532.47	532.47	532.47	532.47
Total Common Shares Outstanding	532.47	532.47	532.47	532.47	532.47	532.47
Working Capital	65,974	62,387	52,163	14,066	222.67	9,910
Book Value Per Share	145.07	137.98	115.00	45.61	37.42	36.52
Tangible Book Value	76,572	72,796	60,559	23,612	19,249	18,771
Tangible Book Value Per Share	143.81	136.72	113.73	44.34	36.15	35.25
Land	-	1,954	1,954	1,954	1,960	1,960
Buildings	-	2,346	2,273	2,146	2,351	2,291
Machinery	-	5,426	4,040	3,956	4,016	3,825
Construction In Progress	-	266.89	303.49	63.11	123.23	82.77

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