LAUGFS Power Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	65.25	140.32	415.59	44.3	8.51	10.3
Accounts Receivable	963.79	178.64	192.47	1,136	615.12	406.14
Other Receivables	0.92	610.71	195.09	1	22.94	14.54
Inventory	0.17	0.17	0.11	0.12	-	-
Other Current Assets	0	198.69	89.08	71.11	63.32	60.79
Total Current Assets	1,030	1,129	892.34	1,253	709.89	491.78
Property, Plant & Equipment	3,088	3,161	3,436	3,681	3,935	4,808
Goodwill	-	-	-	-	-	638.87
Other Intangible Assets	-	-	-	0.01	0.05	0.12
Total Assets	4,118	4,289	4,329	4,934	4,645	5,939
Accounts Payable	177	16.12	1.28	6.93	1.69	0.71
Short-Term Debt	20.6	28.51	15.91	0.06	0	26.4
Current Portion of Long-Term Debt	378.62	375.15	406	548.87	591.24	505.23
Current Portion of Leases	3.03	2.28	1.91	1.55	3.57	3.72
Current Income Taxes Payable	23.36	29.85	-	0	0.04	3.74
Other Current Liabilities	0	73.67	96.27	207.54	114.91	50.3
Total Current Liabilities	602.61	525.59	521.37	764.95	711.46	590.08
Long-Term Debt	1,112	1,374	1,660	2,089	1,785	2,282
Long-Term Leases	78.06	70.81	73.09	63.86	65.42	65.69
Pension & Post-Retirement Benefits	2.96	5.96	7.11	7.42	5.55	6.42
Long-Term Deferred Tax Liabilities	77.13	82.9	85.75	79.41	33.15	49.52
Total Liabilities	1,872	2,060	2,347	3,004	2,600	2,993
Common Stock	1,880	1,880	1,880	1,880	1,880	1,880
Retained Earnings	366.1	349.67	101.52	49.5	164.13	1,065
Shareholders' Equity	2,246	2,230	1,982	1,929	2,044	2,945
Total Liabilities & Equity	4,118	4,289	4,329	4,934	4,645	5,939
Total Debt	1,592	1,851	2,157	2,703	2,445	2,883
Net Cash (Debt)	-1,527	-1,711	-1,741	-2,659	-2,437	-2,872
Net Cash Per Share	-3.78	-4.42	-4.50	-6.87	-6.30	-7.42
Filing Date Shares Outstanding	387	387	387	387	387	387
Total Common Shares Outstanding	387	387	387	387	387	387
Working Capital	427.51	602.95	370.96	488.01	-1.57	-98.3
Book Value Per Share	5.80	5.76	5.12	4.99	5.28	7.61
Tangible Book Value	2,246	2,230	1,982	1,929	2,044	2,306
Tangible Book Value Per Share	5.80	5.76	5.12	4.99	5.28	5.96
Land	-	27.56	27.56	27.56	27.56	27.56
Buildings	-	214.95	214.19	214.19	214.19	214.19
Machinery	-	4,455	4,384	4,389	4,389	4,723
Construction In Progress	-	357	450.81	450.81	450.81	739.57

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