Lanka IOC PLC (COSE:LIOC.N0000)

Lanka IOC Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	2,029	1,924	6,277	5,990	2,524	598.95
Short-Term Investments	36,643	21,762	24,210	18,510	18,111	4,256
Trading Asset Securities	-	7,941	14,842	2,655	2,448	7,866
Cash & Short-Term Investments	38,672	31,627	45,330	27,154	23,083	12,721
Cash Growth	-21.20%	-30.23%	66.93%	17.64%	81.45%	-0.56%
Accounts Receivable	10,166	6,915	8,976	4,515	3,965	2,585
Other Receivables	-	7,665	9,262	687.19	-	1,644
Receivables	10,166	14,580	18,238	5,202	3,965	4,229
Inventory	28,044	43,737	26,302	38,027	27,257	9,625
Prepaid Expenses	-	491.08	548.72	43.09	28.37	36.31
Other Current Assets	-	179.03	189.66	2,111	79.58	42.59
Total Current Assets	76,882	90,614	90,608	72,538	54,413	26,654
Property, Plant & Equipment	5,900	5,742	4,947	3,952	3,937	4,082
Long-Term Investments	27,555	21,583	5,404	4,901	6,047	14,616
Goodwill	-	673.88	673.88	673.88	673.88	673.88
Other Intangible Assets	673.88	-	-	-	-	0.5
Long-Term Deferred Tax Assets	-	-	-	-	-	261.42
Other Long-Term Assets	165.37	34.52	40.43	31.75	-	21.43
Total Assets	111,176	118,779	101,795	82,213	65,071	46,407
Accounts Payable	20,656	22,066	11,623	10,775	12,443	3,859
Short-Term Debt	3,922	7,445	4,307	4,468	25,778	20,590
Current Portion of Leases	78.21	81.12	4.35	1.68	41.96	33.48
Current Income Taxes Payable	641.3	720.24	1,228	1,077	22.24	-
Current Unearned Revenue	-	-	-	1,083	1,067	85
Other Current Liabilities	-	5,237	11,060	2,969	994.28	1,865
Total Current Liabilities	25,298	35,549	28,221	20,374	40,347	26,431
Long-Term Leases	453.21	490.96	48.67	49.54	45.78	38.21
Pension & Post-Retirement Benefits	2.3	10.91	26.53	15.17	11.53	13.69
Long-Term Deferred Tax Liabilities	91.5	36.69	28.78	541.16	380.49	-
Total Liabilities	25,845	36,088	28,325	20,980	40,785	26,483
Common Stock	7,577	7,577	7,577	7,577	7,577	7,577
Retained Earnings	76,105	73,466	64,982	53,198	16,709	12,347
Comprehensive Income & Other	1,649	1,649	912	458	-	-
Shareholders' Equity	85,331	82,692	73,470	61,233	24,286	19,924
Total Liabilities & Equity	111,176	118,779	101,795	82,213	65,071	46,407
Total Debt	4,454	8,017	4,360	4,520	25,866	20,661
Net Cash (Debt)	34,218	23,610	40,970	22,635	-2,783	-7,940
Net Cash Growth	-22.79%	-42.37%	81.01%	-	-	-
Net Cash Per Share	64.29	44.34	76.94	42.51	-5.23	-14.91
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	51,584	55,065	62,387	52,163	14,066	222.67
Book Value Per Share	160.26	155.30	137.98	115.00	45.61	37.42
Tangible Book Value	84,657	82,018	72,796	60,559	23,612	19,249
Tangible Book Value Per Share	158.99	154.03	136.72	113.73	44.34	36.15
Land	-	1,954	1,954	1,954	1,954	1,960
Buildings	-	2,360	2,346	2,273	2,146	2,351
Machinery	-	6,265	5,426	4,040	3,956	4,016
Construction In Progress	-	235.49	266.89	303.49	63.11	123.23

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.