Odel PLC Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	265.01	183	95.06	220.75	167.39
Short-Term Investments	-	927.69	527.63	696.08	835.86
Cash & Short-Term Investments	265.01	1,111	622.68	916.83	1,003
Cash Growth	-76.14%	78.37%	-32.08%	-8.61%	11.23%
Accounts Receivable	1,367	236.67	354.1	278.24	202.93
Other Receivables	148.88	323.41	230.55	220.54	376.4
Receivables	1,516	560.08	584.65	498.78	579.33
Inventory	1,923	1,716	1,714	2,121	2,534
Other Current Assets	517.34	520.48	2,673	2,132	1,802
Total Current Assets	4,222	3,908	5,594	5,669	5,919
Property, Plant & Equipment	6,240	5,760	6,274	6,902	12,342
Goodwill	269.81	269.81	445.57	445.57	445.57
Other Intangible Assets	0.28	54.15	108.29	162.39	215.41
Long-Term Deferred Tax Assets	1,076	2,060	406.53	383.04	272.53
Other Long-Term Assets	18,926	19,377	17,842	17,318	9,169
Total Assets	30,735	31,429	30,671	30,880	28,363
Accounts Payable	1,446	2,323	1,478	2,550	2,140
Accrued Expenses	-	1,225	533.52	449.65	197.52
Short-Term Debt	-	3,185	6,347	4,896	3,538
Current Portion of Long-Term Debt	9,739	6,618	7,432	6,869	5,375
Current Portion of Leases	563.99	523.56	494.06	646.91	527.43
Current Income Taxes Payable	48.99	34.7	20.24	10.04	2.47
Current Unearned Revenue	-	38.14	131.23	76.75	54.69
Other Current Liabilities	9,503	5,158	3,323	1,993	784.48
Total Current Liabilities	21,301	19,105	19,759	17,491	12,619
Long-Term Debt	11,473	10,972	8,867	7,105	6,874
Long-Term Leases	2,257	1,646	1,863	1,915	2,240
Long-Term Unearned Revenue	-	279.59	403.48	431.29	431.29
Pension & Post-Retirement Benefits	173.12	167.47	152.3	129.54	126.84
Long-Term Deferred Tax Liabilities	207.06	1,386	561.99	552.29	351.63
Other Long-Term Liabilities	622.04	344.28	349.41	346.61	307.53
Total Liabilities	36,033	33,901	31,957	27,971	22,950
Common Stock	6,030	6,030	2,796	2,796	2,796
Retained Earnings	-15,323	-12,695	-8,238	-4,020	-1,809
Comprehensive Income & Other	3,995	4,193	4,156	4,133	4,427
Shareholders' Equity	-5,298	-2,472	-1,286	2,909	5,413
Total Liabilities & Equity	30,735	31,429	30,671	30,880	28,363
Total Debt	24,032	22,945	25,003	21,432	18,554
Net Cash (Debt)	-23,767	-21,834	-24,380	-20,515	-17,551
Net Cash Per Share	-44.18	-51.08	-89.59	-75.39	-64.49
Filing Date Shares Outstanding	537.5	538.37	272.13	272.13	272.13
Total Common Shares Outstanding	537.5	538.37	272.13	272.13	272.13
Working Capital	-17,080	-15,198	-14,165	-11,823	-6,700
Book Value Per Share	-9.86	-4.59	-4.72	10.69	19.89
Tangible Book Value	-5,568	-2,796	-1,840	2,301	4,752
Tangible Book Value Per Share	-10.36	-5.19	-6.76	8.46	17.46
Land	-	797.5	764.8	727.78	6,432
Buildings	-	2,804	2,947	2,960	2,509
Machinery	-	3,943	3,926	3,960	3,827
Construction In Progress	-	904.12	812.62	657.11	234.77