Melstacorp PLC (COSE: MELS.N0000)

Melstacorp 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	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	20,779	15,742	22,986	24,903	12,686	9,429
Short-Term Investments	25,463	27,093	28,675	26,505	15,507	12,730
Trading Asset Securities	-	818.97	841.65	1,495	2,533	1,608
Cash & Short-Term Investments	46,242	43,653	52,502	52,903	30,726	23,767
Cash Growth	-9.28%	-16.85%	-0.76%	72.18%	29.28%	-32.41%
Accounts Receivable	36,294	22,755	21,942	18,535	15,004	15,743
Other Receivables	962.25	8,829	6,770	9,919	7,056	7,328
Receivables	37,256	31,584	28,712	28,454	22,060	23,071
Inventory	13,097	14,128	15,122	9,708	9,426	9,996
Prepaid Expenses	-	9,978	4,485	4,174	4,193	4,493
Other Current Assets	750.85	1,022	5,116	2,803	2,346	1,496
Total Current Assets	97,346	100,364	105,938	98,041	68,750	62,823
Property, Plant & Equipment	167,298	179,286	164,182	154,682	133,320	128,520
Long-Term Investments	56,250	54,083	41,430	39,340	38,365	41,156
Goodwill	-	6,316	5,738	5,320	5,428	5,298
Other Intangible Assets	6,394	161.22	129.1	659.03	914.07	1,250
Long-Term Deferred Tax Assets	3,925	8,089	7,402	3,572	3,400	2,451
Other Long-Term Assets	20,043	11,889	10,617	10,333	9,487	11,708
Total Assets	351,257	360,189	335,436	311,947	259,664	253,207
Accounts Payable	45,240	15,482	9,945	8,180	4,789	5,180
Accrued Expenses	-	11,050	10,777	10,670	9,060	5,428
Short-Term Debt	32,220	29,507	29,595	23,423	27,467	31,157
Current Portion of Long-Term Debt	10,197	9,533	10,088	9,200	5,249	4,551
Current Portion of Leases	2,511	2,717	2,580	2,241	1,965	1,574
Current Income Taxes Payable	3,984	4,732	6,444	3,425	3,196	1,235
Current Unearned Revenue	3.36	17.51	17.51	5.15	8.26	12.45
Other Current Liabilities	1,792	25,518	24,576	33,440	15,565	15,412
Total Current Liabilities	95,948	98,556	94,021	90,585	67,300	64,550
Long-Term Debt	35,938	40,896	49,785	52,249	41,653	37,730
Long-Term Leases	12,935	13,616	16,583	17,031	12,556	11,032
Long-Term Unearned Revenue	-	229.86	244.44	258.92	272.46	287.7
Long-Term Deferred Tax Liabilities	23,112	27,044	19,996	11,577	10,622	9,775
Other Long-Term Liabilities	481.65	-	-	-	-	-
Total Liabilities	173,027	184,875	184,644	175,614	135,992	126,450
Common Stock	70,000	70,000	70,000	70,000	89,100	89,100
Retained Earnings	-1,668	-6,986	-6,210	-15,065	-16,623	-18,590
Comprehensive Income & Other	51,586	52,329	34,666	32,377	11,174	13,164
Total Common Equity	119,918	115,343	98,456	87,313	83,652	83,674
Minority Interest	58,311	59,970	52,336	49,020	40,021	43,082
Shareholders' Equity	178,230	175,314	150,792	136,333	123,673	126,757
Total Liabilities & Equity	351,257	360,189	335,436	311,947	259,664	253,207
Total Debt	93,801	96,270	108,631	104,145	88,890	86,044
Net Cash (Debt)	-47,559	-52,616	-56,129	-51,241	-58,165	-62,278
Net Cash Per Share	-40.82	-45.15	-48.16	-43.97	-49.91	-53.44
Filing Date Shares Outstanding	1,165	1,165	1,165	1,165	1,165	1,165
Total Common Shares Outstanding	1,165	1,165	1,165	1,165	1,165	1,165
Working Capital	1,398	1,808	11,917	7,456	1,450	-1,727
Book Value Per Share	102.90	98.97	84.48	74.92	71.78	71.80
Tangible Book Value	113,524	108,866	92,590	81,334	77,309	77,125
Tangible Book Value Per Share	97.41	93.42	79.45	69.79	66.34	66.18
Land	-	-	-	-	-	24,116
Buildings	-	-	-	-	-	67,394
Machinery	-	-	-	-	-	46,980
Construction In Progress	-	-	-	-	-	11,359

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