Panasian Power PLC (COSE:PAP.N0000)

Panasian Power Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	669.11	1,173	470.55	123.63	119.11	152.13
Short-Term Investments	-	-	-	0.01	0.45	102.68
Trading Asset Securities	5.12	38.2	30.94	-	-	-
Accounts Receivable	618.12	182.42	252.76	770.53	425.7	402.32
Other Receivables	23.42	51.1	43.63	39.01	15.07	27.66
Inventory	113.81	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	1,430	1,702	1,011	1,031	622.04	774.75
Property, Plant & Equipment	8,213	5,524	4,350	3,864	4,324	3,201
Goodwill	-	-	-	-	-	461.52
Other Intangible Assets	72.43	71.3	75.46	79	84.68	90.01
Long-Term Investments	11.08	10.47	14.35	20.73	29.31	24.72
Long-Term Deferred Tax Assets	389.19	5.32	0.79	0.08	78.17	-
Other Long-Term Assets	22.12	22.12	6.12	5.12	5.12	5.12
Total Assets	10,138	7,335	5,458	5,000	5,144	4,557
Accounts Payable	280.66	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	11.47	315.34	34.7	223.6	28.42	0.02
Current Portion of Long-Term Debt	709.08	342.65	470.57	733.11	476.03	486.28
Current Portion of Leases	14.94	14.58	10.14	5.49	3.85	5.06
Current Income Taxes Payable	45.99	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	1,062	1,512	877.37	1,063	707.21	598.79
Long-Term Debt	5,375	2,495	1,378	1,191	1,355	1,506
Long-Term Leases	90.48	95.03	75.79	36.74	40.98	54.22
Pension & Post-Retirement Benefits	19.69	17.64	11.55	7.96	6.31	6.59
Long-Term Deferred Tax Liabilities	554.64	523.93	684.76	578.73	299.75	76.95
Total Liabilities	7,102	4,644	3,028	2,877	2,409	2,243
Common Stock	1,030	1,030	1,030	1,030	1,030	1,030
Retained Earnings	366.6	255.37	-145.36	-90.81	388.46	796.38
Comprehensive Income & Other	1,237	1,237	1,353	1,003	1,143	357.34
Total Common Equity	2,634	2,523	2,238	1,942	2,562	2,184
Minority Interest	401.9	168.16	193.06	180.79	172.42	129.94
Shareholders' Equity	3,036	2,691	2,431	2,123	2,734	2,314
Total Liabilities & Equity	10,138	7,335	5,458	5,000	5,144	4,557
Total Debt	6,201	3,262	1,969	2,190	1,905	2,052
Net Cash (Debt)	-5,526	-2,051	-1,468	-2,066	-1,785	-1,797
Net Cash Per Share	-8.92	-3.28	-2.35	-3.31	-2.86	-2.88
Filing Date Shares Outstanding	625	625	625	625	625	625
Total Common Shares Outstanding	625	625	625	625	625	625
Working Capital	367.45	189.17	134.08	-31.81	-85.18	175.96
Book Value Per Share	4.21	4.04	3.58	3.11	4.10	3.49
Tangible Book Value	2,562	2,451	2,162	1,863	2,477	1,632
Tangible Book Value Per Share	4.10	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.