Mercantile Shipping Company PLC (COSE:MSL.N0000)

COSE:MSL.N0000 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	0.41	0.39	0.89	0.38	0.4	3.41
Short-Term Investments	50.69	49.99	46.24	48.94	47.96	40.16
Trading Asset Securities	-	-	0.72	0.73	0.69	0.97
Cash & Short-Term Investments	51.1	50.37	47.85	50.04	49.04	44.55
Cash Growth	6.08%	5.27%	-4.37%	2.03%	10.09%	13.33%
Accounts Receivable	-	-	-	-	-	2.73
Other Receivables	12.07	10.43	9.58	7.4	2.96	-
Receivables	12.07	10.43	9.58	7.4	2.96	2.73
Other Current Assets	1.35	1.22	1.05	1.01	2.11	2.33
Total Current Assets	64.51	62.03	58.48	58.45	54.11	49.61
Property, Plant & Equipment	0.14	0.15	0.04	0.1	0.2	0.3
Long-Term Deferred Tax Assets	-	0.47	0.5	0.64	0.26	2.88
Other Long-Term Assets	480.54	479.8	34.58	37.1	39.61	42.13
Total Assets	545.19	542.45	93.59	96.29	94.18	94.91

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	8.4	13.39	11.92	10.05	8.87	9.91
Accrued Expenses	-	-	2.18	2.18	2.18	2.18
Short-Term Debt	2.22	0.35	-	4.12	1.52	0.32
Current Income Taxes Payable	2.78	2.46	0.91	0.58	-	-
Total Current Liabilities	13.4	16.2	15.01	16.92	12.57	12.41
Pension & Post-Retirement Benefits	2.13	2.07	1.65	1.26	1.01	1.12
Long-Term Deferred Tax Liabilities	133.86	134.32	-	-	-	-
Other Long-Term Liabilities	5.4	-	-	-	-0	-
Total Liabilities	154.79	152.6	16.66	18.18	13.58	13.53

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	37.26	37.26	37.26	37.26	37.26	37.26
Retained Earnings	353.13	352.59	39.67	40.85	43.34	44.12
Shareholders' Equity	390.4	389.85	76.94	78.11	80.6	81.38
Total Liabilities & Equity	545.19	542.45	93.59	96.29	94.18	94.91

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	2.22	0.35	-	4.12	1.52	0.32
Net Cash (Debt)	48.88	50.03	47.85	45.92	47.52	44.23
Net Cash Growth	1.59%	4.54%	4.21%	-3.37%	7.44%	13.93%
Net Cash Per Share	17.22	17.58	16.82	16.14	16.70	15.55
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	51.11	45.82	43.47	41.53	41.54	37.2
Book Value Per Share	137.22	137.03	27.04	27.45	28.33	28.61
Tangible Book Value	390.4	389.85	76.94	78.11	80.6	81.38
Tangible Book Value Per Share	137.22	137.03	27.04	27.45	28.33	28.61
Machinery	-	-	14.98	14.98	23.61	23.61

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 22, 2026

Data Sources Report a data error