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	-	-	0.01	0.45	102.68
Trading Asset Securities	38.2	30.94	-	-	-
Accounts Receivable	182.42	252.76	770.53	425.7	402.32
Other Receivables	51.1	43.63	39.01	15.07	27.66
Inventory	99.13	186.32	83.44	45.6	69.96
Prepaid Expenses	17.55	6.36	5.16	7.63	3.77
Other Current Assets	140.23	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	582.87	77.14	5.65	4.62	1.33
Accrued Expenses	55.58	65.64	33.12	5.62	10.03
Short-Term Debt	315.34	34.7	223.6	28.42	0.02
Current Portion of Long-Term Debt	342.65	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	80.56	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	-3.28	-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	349.55	164.36	155.36	131.31	111.7
Buildings	6.2	1.81	1.31	1.31	1.31
Machinery	2,638	2,827	2,642	3,051	1,856
Construction In Progress	1,376	118.39	13.08	13.14	346.22

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