Melstacorp PLC (COSE:MELS.N0000)

Melstacorp 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	23,991	21,909	15,742	22,986	24,903	12,686
Short-Term Investments	30,110	29,165	27,093	28,675	26,505	15,507
Trading Asset Securities	-	432.48	818.97	841.65	1,495	2,533
Cash & Short-Term Investments	54,100	51,506	43,653	52,502	52,903	30,726
Cash Growth	16.99%	17.99%	-16.85%	-0.76%	72.18%	29.28%
Accounts Receivable	38,406	24,053	22,755	21,942	18,535	15,004
Other Receivables	557.85	9,902	8,829	6,770	9,919	7,056
Receivables	38,964	33,955	31,584	28,712	28,454	22,060
Inventory	16,317	14,245	14,128	15,122	9,708	9,426
Prepaid Expenses	-	9,032	9,978	4,485	4,174	4,193
Other Current Assets	926.63	1,429	1,191	5,116	2,803	2,346
Total Current Assets	110,308	110,167	100,534	105,938	98,041	68,750
Property, Plant & Equipment	165,135	173,024	179,286	164,182	154,682	133,320
Long-Term Investments	80,097	67,765	54,083	41,430	39,340	38,365
Goodwill	-	6,222	6,316	5,738	5,320	5,428
Other Intangible Assets	6,312	124.29	161.22	129.1	659.03	914.07
Long-Term Deferred Tax Assets	6,988	7,420	8,089	7,402	3,572	3,400
Other Long-Term Assets	23,139	11,765	11,720	10,617	10,333	9,487
Total Assets	391,979	376,488	360,189	335,436	311,947	259,664
Accounts Payable	47,649	12,417	15,482	9,945	8,180	4,789
Accrued Expenses	-	12,836	11,050	10,777	10,670	9,060
Short-Term Debt	28,371	27,323	29,507	29,595	23,423	27,467
Current Portion of Long-Term Debt	10,638	11,859	9,533	10,088	9,200	5,249
Current Portion of Leases	1,448	1,856	2,717	2,580	2,241	1,965
Current Income Taxes Payable	5,277	5,842	4,732	6,444	3,425	3,196
Current Unearned Revenue	-	-	17.51	17.51	5.15	8.26
Other Current Liabilities	2,766	27,775	25,518	24,576	33,440	15,565
Total Current Liabilities	96,149	99,907	98,556	94,021	90,585	67,300
Long-Term Debt	34,904	36,079	40,896	49,785	52,249	41,653
Long-Term Leases	14,569	12,490	13,616	16,583	17,031	12,556
Long-Term Unearned Revenue	-	212.66	229.86	244.44	258.92	272.46
Pension & Post-Retirement Benefits	5,277	5,037	4,533	4,015	3,913	3,588
Long-Term Deferred Tax Liabilities	27,374	27,581	27,044	19,996	11,577	10,622
Other Long-Term Liabilities	343.86	-	-	-	-	-
Total Liabilities	178,617	181,306	184,875	184,644	175,614	135,992
Common Stock	70,000	70,000	70,000	70,000	70,000	89,100
Retained Earnings	7,601	682.55	-6,986	-6,210	-15,065	-16,623
Comprehensive Income & Other	73,190	61,597	52,329	34,666	32,377	11,174
Total Common Equity	150,791	132,279	115,343	98,456	87,313	83,652
Minority Interest	62,571	62,902	59,970	52,336	49,020	40,021
Shareholders' Equity	213,362	195,181	175,314	150,792	136,333	123,673
Total Liabilities & Equity	391,979	376,488	360,189	335,436	311,947	259,664
Total Debt	89,930	89,607	96,270	108,631	104,145	88,890
Net Cash (Debt)	-35,829	-38,101	-52,616	-56,129	-51,241	-58,165
Net Cash Per Share	-30.74	-32.69	-45.15	-48.16	-43.97	-49.91
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	14,159	10,259	1,978	11,917	7,456	1,450
Book Value Per Share	129.39	113.51	98.97	84.48	74.92	71.78
Tangible Book Value	144,479	125,933	108,866	92,590	81,334	77,309
Tangible Book Value Per Share	123.97	108.06	93.42	79.45	69.79	66.34

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