Lion Brewery (Ceylon) PLC (COSE: LION.N0000)

Lion Brewery (Ceylon) 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	11,238	12,459	11,227	13,013	9,665	13,338
Cash & Short-Term Investments	11,238	12,459	11,227	13,013	9,665	13,338
Cash Growth	22.75%	10.98%	-13.73%	34.64%	-27.54%	30.13%
Accounts Receivable	5,405	3,869	1,035	642.74	512.19	232.98
Other Receivables	-	593.75	466.99	387.8	479.53	852.02
Receivables	5,405	4,463	1,502	1,031	991.72	1,085
Inventory	7,812	8,779	7,189	4,439	3,493	2,582
Prepaid Expenses	-	542.04	365.67	388.64	334.56	213.69
Other Current Assets	-	1,077	3,553	751.36	459.66	607.76
Total Current Assets	24,455	27,319	23,837	19,622	14,944	17,827
Property, Plant & Equipment	28,114	27,320	23,140	20,695	18,984	19,315
Other Intangible Assets	712.04	713.81	394.99	750.09	1,225	1,642
Total Assets	53,281	55,353	47,372	41,067	35,154	38,784
Accounts Payable	3,501	2,586	2,955	2,298	1,144	850.61
Accrued Expenses	137.53	1,397	1,256	719.32	614.16	469.89
Short-Term Debt	1,529	1,797	1,516	1,096	1,022	2,168
Current Portion of Long-Term Debt	2,628	3,220	4,680	3,348	1,869	9,958
Current Portion of Leases	25.65	24.4	27.01	24.53	19.9	12.37
Current Income Taxes Payable	5,476	6,872	2,680	3,118	2,385	86.29
Other Current Liabilities	3,102	3,569	3,136	2,676	2,140	1,990
Total Current Liabilities	16,400	19,466	16,250	13,279	9,194	15,535
Long-Term Debt	1,225	1,374	1,924	2,300	3,497	2,633
Long-Term Leases	188.03	194.8	179.79	160.55	165.32	158.64
Long-Term Deferred Tax Liabilities	6,392	6,433	5,541	5,226	5,089	5,116
Total Liabilities	24,501	27,753	24,145	21,139	18,179	23,642
Common Stock	2,538	2,538	2,538	2,538	2,538	2,538
Retained Earnings	23,412	22,234	18,597	15,298	13,048	11,216
Comprensive Income & Other	2,830	2,829	2,092	2,092	1,388	1,388
Shareholders' Equity	28,780	27,600	23,227	19,928	16,974	15,143
Total Liabilities & Equity	53,281	55,353	47,372	41,067	35,154	38,784
Total Debt	5,596	6,610	8,328	6,930	6,573	14,930
Net Cash (Debt)	5,642	5,850	2,899	6,084	3,092	-1,591
Net Cash Growth	96.19%	101.76%	-52.34%	96.75%	-	-
Net Cash Per Share	70.53	73.12	36.24	76.05	38.65	-19.89
Filing Date Shares Outstanding	80	80	80	80	80	80
Total Common Shares Outstanding	80	80	80	80	80	80
Working Capital	8,055	7,854	7,587	6,343	5,750	2,292
Book Value Per Share	359.75	345.00	290.33	249.10	212.18	189.28
Tangible Book Value	28,068	26,886	22,832	19,178	15,749	13,500
Tangible Book Value Per Share	350.85	336.08	285.40	239.72	196.87	168.75
Land	-	5,757	4,724	4,724	3,716	3,716
Buildings	-	4,559	3,767	3,616	3,511	2,909
Machinery	-	19,230	18,055	15,850	15,402	14,209
Construction In Progress	-	1,630	449.03	733.44	306.03	1,604

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