Mercantile Shipping Company PLC (COSE:MSL.N0000)

COSE:MSL.N0000 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	0.38	0.89	0.38	0.4	3.41	0.29
Short-Term Investments	48.45	46.24	48.94	47.96	40.16	38.49
Trading Asset Securities	-	0.72	0.73	0.69	0.97	0.54
Cash & Short-Term Investments	48.83	47.85	50.04	49.04	44.55	39.31
Cash Growth	6.81%	-4.37%	2.03%	10.09%	13.33%	-6.79%
Accounts Receivable	-	9.58	7.4	-	2.73	3.1
Other Receivables	10.76	-	-	2.96	-	13.31
Receivables	10.76	9.58	7.4	2.96	2.73	16.41
Other Current Assets	0.89	1.05	1.01	2.11	2.33	2.13
Total Current Assets	60.48	58.48	58.45	54.11	49.61	57.85
Property, Plant & Equipment	0.19	0.04	0.1	0.2	0.3	0.18
Long-Term Deferred Tax Assets	0.5	0.5	0.64	0.26	2.88	0.05
Other Long-Term Assets	33.32	34.58	37.1	39.61	42.13	44.64
Total Assets	94.48	93.59	96.29	94.18	94.91	102.72
Accounts Payable	13.73	11.92	10.05	8.87	9.91	11.27
Accrued Expenses	-	2.18	2.18	2.18	2.18	2.18
Short-Term Debt	0.3	-	4.12	1.52	0.32	0.49
Current Income Taxes Payable	1.56	0.91	0.58	-	-	1.8
Total Current Liabilities	15.59	15.01	16.92	12.57	12.41	15.73
Pension & Post-Retirement Benefits	1.65	1.65	1.26	1.01	1.12	0.97
Other Long-Term Liabilities	-	-	-	-0	-	0
Total Liabilities	17.24	16.66	18.18	13.58	13.53	16.7
Common Stock	37.26	37.26	37.26	37.26	37.26	37.26
Retained Earnings	39.98	39.67	40.85	43.34	44.12	48.77
Shareholders' Equity	77.25	76.94	78.11	80.6	81.38	86.03
Total Liabilities & Equity	94.48	93.59	96.29	94.18	94.91	102.72
Total Debt	0.3	-	4.12	1.52	0.32	0.49
Net Cash (Debt)	48.53	47.85	45.92	47.52	44.23	38.82
Net Cash Growth	12.17%	4.21%	-3.37%	7.44%	13.93%	1.99%
Net Cash Per Share	17.06	16.82	16.14	16.70	15.55	13.65
Filing Date Shares Outstanding	2.84	2.84	2.84	2.84	2.84	2.84
Total Common Shares Outstanding	2.84	2.84	2.84	2.84	2.84	2.84
Working Capital	44.89	43.47	41.53	41.54	37.2	42.12
Book Value Per Share	27.15	27.04	27.45	28.33	28.61	30.24
Tangible Book Value	77.25	76.94	78.11	80.6	81.38	86.03
Tangible Book Value Per Share	27.15	27.04	27.45	28.33	28.61	30.24
Machinery	-	14.98	14.98	23.61	23.61	23.43

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