Odel PLC 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	337.12	183	95.06	220.75	167.39	232.35
Short-Term Investments	-	927.69	527.63	696.08	835.86	669.59
Cash & Short-Term Investments	337.12	1,111	622.68	916.83	1,003	901.93
Cash Growth	127.51%	78.37%	-32.08%	-8.61%	11.23%	10.09%
Accounts Receivable	1,610	236.67	354.1	278.24	202.93	157.09
Other Receivables	142.23	323.41	230.55	220.54	376.4	240.74
Receivables	1,752	560.08	584.65	498.78	579.33	397.83
Inventory	1,891	1,716	1,714	2,121	2,534	3,537
Other Current Assets	577.12	520.48	2,673	2,132	1,802	31.69
Total Current Assets	4,557	3,908	5,594	5,669	5,919	4,868
Property, Plant & Equipment	5,829	5,760	6,274	6,902	12,342	11,429
Goodwill	269.81	269.81	445.57	445.57	445.57	445.57
Other Intangible Assets	13.75	54.15	108.29	162.39	215.41	269.72
Long-Term Deferred Tax Assets	2,224	2,060	406.53	383.04	272.53	333.26
Other Long-Term Assets	18,696	19,377	17,842	17,318	9,169	6,988
Total Assets	31,590	31,429	30,671	30,880	28,363	24,334
Accounts Payable	5,295	2,323	1,478	2,550	2,140	1,596
Accrued Expenses	-	1,225	533.52	449.65	197.52	173.32
Short-Term Debt	2,346	3,185	6,347	4,896	3,538	3,240
Current Portion of Long-Term Debt	6,335	6,618	7,432	6,869	5,375	3,734
Current Portion of Leases	374.86	523.56	494.06	646.91	527.43	472.43
Current Income Taxes Payable	34.7	34.7	20.24	10.04	2.47	5.57
Current Unearned Revenue	-	38.14	131.23	76.75	54.69	53.03
Other Current Liabilities	6,127	5,158	3,323	1,993	784.48	405.13
Total Current Liabilities	20,512	19,105	19,759	17,491	12,619	9,680
Long-Term Debt	11,337	10,972	8,867	7,105	6,874	6,149
Long-Term Leases	2,110	1,646	1,863	1,915	2,240	1,103
Long-Term Unearned Revenue	-	279.59	403.48	431.29	431.29	373.87
Pension & Post-Retirement Benefits	162.78	167.47	152.3	129.54	126.84	132.19
Long-Term Deferred Tax Liabilities	1,346	1,386	561.99	552.29	351.63	422.26
Other Long-Term Liabilities	622.04	344.28	349.41	346.61	307.53	303.62
Total Liabilities	36,091	33,901	31,957	27,971	22,950	18,164
Common Stock	6,030	6,030	2,796	2,796	2,796	2,796
Retained Earnings	-14,484	-12,695	-8,238	-4,020	-1,809	-451.37
Comprehensive Income & Other	3,953	4,193	4,156	4,133	4,427	3,825
Shareholders' Equity	-4,501	-2,472	-1,286	2,909	5,413	6,170
Total Liabilities & Equity	31,590	31,429	30,671	30,880	28,363	24,334
Total Debt	22,503	22,945	25,003	21,432	18,554	14,699
Net Cash (Debt)	-22,166	-21,834	-24,380	-20,515	-17,551	-13,797
Net Cash Per Share	-41.17	-51.08	-89.59	-75.39	-64.49	-50.70
Filing Date Shares Outstanding	538.37	538.37	272.13	272.13	272.13	272.13
Total Common Shares Outstanding	538.37	538.37	272.13	272.13	272.13	272.13
Working Capital	-15,955	-15,198	-14,165	-11,823	-6,700	-4,812
Book Value Per Share	-8.36	-4.59	-4.72	10.69	19.89	22.67
Tangible Book Value	-4,784	-2,796	-1,840	2,301	4,752	5,454
Tangible Book Value Per Share	-8.89	-5.19	-6.76	8.46	17.46	20.04
Land	-	797.5	764.8	727.78	6,432	6,487
Buildings	-	2,804	2,947	2,960	2,509	2,594
Machinery	-	3,943	3,926	3,960	3,827	3,869
Construction In Progress	-	904.12	812.62	657.11	234.77	16.95

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