Panasian Power PLC (COSE:PAP.N0000)

Panasian Power Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	1,173	470.55	123.63	119.11	152.13
Short-Term Investments	-	30.94	0.01	0.45	102.68
Trading Asset Securities	38.2	-	-	-	-
Accounts Receivable	366.62	252.76	770.53	425.7	402.32
Other Receivables	24.68	43.63	39.01	15.07	27.66
Inventory	99.13	186.32	83.44	45.6	69.96
Prepaid Expenses	-	6.36	5.16	7.63	3.77
Other Current Assets	-	20.89	9.29	8.47	16.22
Total Current Assets	1,702	1,011	1,031	622.04	774.75
Property, Plant & Equipment	5,524	4,350	3,864	4,324	3,201
Goodwill	-	-	-	-	461.52
Other Intangible Assets	71.3	75.46	79	84.68	90.01
Long-Term Investments	10.47	14.35	20.73	29.31	24.72
Long-Term Deferred Tax Assets	5.32	0.79	0.08	78.17	-
Other Long-Term Assets	22.12	6.12	5.12	5.12	5.12
Total Assets	7,335	5,458	5,000	5,144	4,557
Accounts Payable	719.01	77.14	5.65	4.62	1.33
Accrued Expenses	-	65.64	33.12	5.62	10.03
Short-Term Debt	657.99	34.7	223.6	28.42	0.02
Current Portion of Long-Term Debt	-	470.57	733.11	476.03	486.28
Current Portion of Leases	14.58	10.14	5.49	3.85	5.06
Current Income Taxes Payable	120.91	79.19	44.34	37.75	37.61
Other Current Liabilities	-	139.99	17.57	150.92	58.45
Total Current Liabilities	1,512	877.37	1,063	707.21	598.79
Long-Term Debt	2,495	1,378	1,191	1,355	1,506
Long-Term Leases	95.03	75.79	36.74	40.98	54.22
Pension & Post-Retirement Benefits	17.64	11.55	7.96	6.31	6.59
Long-Term Deferred Tax Liabilities	523.93	684.76	578.73	299.75	76.95
Total Liabilities	4,644	3,028	2,877	2,409	2,243
Common Stock	1,030	1,030	1,030	1,030	1,030
Retained Earnings	255.37	-145.36	-90.81	388.46	796.38
Comprehensive Income & Other	1,237	1,353	1,003	1,143	357.34
Total Common Equity	2,523	2,238	1,942	2,562	2,184
Minority Interest	168.16	193.06	180.79	172.42	129.94
Shareholders' Equity	2,691	2,431	2,123	2,734	2,314
Total Liabilities & Equity	7,335	5,458	5,000	5,144	4,557
Total Debt	3,262	1,969	2,190	1,905	2,052
Net Cash (Debt)	-2,051	-1,468	-2,066	-1,785	-1,797
Net Cash Per Share	-3.30	-2.35	-3.31	-2.86	-2.88
Filing Date Shares Outstanding	625	625	625	625	625
Total Common Shares Outstanding	625	625	625	625	625
Working Capital	189.17	134.08	-31.81	-85.18	175.96
Book Value Per Share	4.04	3.58	3.11	4.10	3.49
Tangible Book Value	2,451	2,162	1,863	2,477	1,632
Tangible Book Value Per Share	3.92	3.46	2.98	3.96	2.61
Land	-	164.36	155.36	131.31	111.7
Buildings	-	1.81	1.31	1.31	1.31
Machinery	-	2,827	2,642	3,051	1,856
Construction In Progress	-	118.39	13.08	13.14	346.22

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