Muller & Phipps (Ceylon) 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	91.53	52.4	83.35	19.53	24.97	8.39
Short-Term Investments	-	-	-	99.44	29.93	19.91
Cash & Short-Term Investments	91.53	52.4	83.35	118.96	54.9	28.29
Cash Growth	180.91%	-37.13%	-29.94%	116.71%	94.03%	216.82%
Accounts Receivable	148.82	136.57	87.09	72.91	301.08	124.19
Other Receivables	3	109.95	71.57	70.32	151.12	183.28
Receivables	191.82	246.52	158.66	143.23	452.2	307.47
Inventory	67.95	109.46	277.32	80.58	136.45	91.33
Prepaid Expenses	-	-	-	1.83	2.7	0.79
Other Current Assets	0.82	-	-	10.99	50.79	0.18
Total Current Assets	352.12	408.38	519.32	355.6	697.03	428.05
Property, Plant & Equipment	5.86	7.83	8.18	5.23	8.05	7.01
Long-Term Investments	20.11	23.24	32.36	35.22	35.48	47.16
Other Intangible Assets	0.72	0.87	0.06	0.26	0.56	0.9
Long-Term Deferred Tax Assets	65.45	78.69	87.11	65.9	58.05	32.19
Total Assets	444.26	519	647.03	462.21	799.17	515.3
Accounts Payable	154.3	122.18	189.9	-	0.03	0.29
Accrued Expenses	-	12.83	6.86	4.13	6.2	3.91
Short-Term Debt	0.06	18.54	43.13	313.44	716.13	372.58
Current Portion of Long-Term Debt	-	-	-	-	-	37.5
Current Portion of Leases	0.75	0.93	0.82	-	0.97	0.94
Current Income Taxes Payable	-	-	-	6.26	6.26	-
Other Current Liabilities	24.5	33.91	3.67	187.74	22.89	4.09
Total Current Liabilities	179.61	188.39	244.38	511.57	752.48	419.3
Long-Term Debt	115.46	115.46	115.46	-	-	-
Long-Term Leases	0.54	1.05	1.98	-	-	0.97
Pension & Post-Retirement Benefits	27.01	27.58	16.43	10.38	8.19	10.63
Total Liabilities	322.63	332.48	378.25	521.95	760.67	430.9
Common Stock	83	83	83	83	83	83
Retained Earnings	-231.2	-166.31	-56.98	-130.64	-42.2	-8.35
Comprehensive Income & Other	19.84	19.83	-7.24	-12.1	-2.3	9.75
Total Common Equity	-128.37	-63.48	18.79	-59.74	38.5	84.4
Minority Interest	250	250	250	-	-	-
Shareholders' Equity	121.64	186.52	268.79	-59.74	38.5	84.4
Total Liabilities & Equity	444.26	519	647.03	462.21	799.17	515.3
Total Debt	116.81	135.98	161.39	313.44	717.1	411.99
Net Cash (Debt)	-25.28	-83.58	-78.04	-194.47	-662.21	-383.7
Net Cash Per Share	-0.09	-0.30	-0.28	-0.69	-2.34	-1.36
Filing Date Shares Outstanding	283	283	283	283	283	283
Total Common Shares Outstanding	283	283	283	283	283	283
Working Capital	172.5	220	274.95	-155.97	-55.45	8.75
Book Value Per Share	-0.45	-0.22	0.07	-0.21	0.14	0.30
Tangible Book Value	-129.09	-64.35	18.73	-60	37.94	83.51
Tangible Book Value Per Share	-0.46	-0.23	0.07	-0.21	0.13	0.30
Machinery	-	13.27	18.67	17.68	17.54	17.29

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