Panasian Power PLC (COSE:PAP.N0000)

Panasian Power Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	527.07	470.55	123.63	119.11	152.13	120.81
Short-Term Investments	-	30.94	0.01	0.45	102.68	39.64
Trading Asset Securities	57.55	-	-	-	-	-
Accounts Receivable	238.07	252.76	770.53	425.7	402.32	317.6
Other Receivables	27.29	43.63	39.01	15.07	27.66	44.36
Inventory	136.33	186.32	83.44	45.6	69.96	14.16
Prepaid Expenses	-	6.36	5.16	7.63	3.77	2.95
Other Current Assets	-	20.89	9.29	8.47	16.22	40
Total Current Assets	986.31	1,011	1,031	622.04	774.75	579.52
Property, Plant & Equipment	4,642	4,350	3,864	4,324	3,201	2,797
Goodwill	-	-	-	-	461.52	461.52
Other Intangible Assets	72.62	75.46	79	84.68	90.01	91.07
Long-Term Investments	12.95	14.35	20.73	29.31	24.72	29.16
Long-Term Deferred Tax Assets	1.58	0.79	0.08	78.17	-	-
Other Long-Term Assets	6.22	6.12	5.12	5.12	5.12	5.12
Total Assets	5,721	5,458	5,000	5,144	4,557	3,964
Accounts Payable	108.87	77.14	5.65	4.62	1.33	0.47
Accrued Expenses	-	65.64	33.12	5.62	10.03	5.73
Short-Term Debt	562.08	34.7	223.6	28.42	0.02	-
Current Portion of Long-Term Debt	313.96	470.57	733.11	476.03	486.28	212.84
Current Portion of Leases	12.46	10.14	5.49	3.85	5.06	10.75
Current Income Taxes Payable	29.28	79.19	44.34	37.75	37.61	24.7
Other Current Liabilities	-	139.99	17.57	150.92	58.45	63.33
Total Current Liabilities	1,027	877.37	1,063	707.21	598.79	317.81
Long-Term Debt	1,183	1,378	1,191	1,355	1,506	1,254
Long-Term Leases	103.91	75.79	36.74	40.98	54.22	51.82
Pension & Post-Retirement Benefits	11.52	11.55	7.96	6.31	6.59	6.02
Long-Term Deferred Tax Liabilities	705.13	684.76	578.73	299.75	76.95	154.69
Total Liabilities	3,031	3,028	2,877	2,409	2,243	1,785
Common Stock	1,030	1,030	1,030	1,030	1,030	1,030
Retained Earnings	89.43	-145.36	-90.81	388.46	796.38	701.82
Comprehensive Income & Other	1,353	1,353	1,003	1,143	357.34	316.4
Total Common Equity	2,473	2,238	1,942	2,562	2,184	2,048
Minority Interest	218.18	193.06	180.79	172.42	129.94	130.68
Shareholders' Equity	2,691	2,431	2,123	2,734	2,314	2,179
Total Liabilities & Equity	5,721	5,458	5,000	5,144	4,557	3,964
Total Debt	2,176	1,969	2,190	1,905	2,052	1,530
Net Cash (Debt)	-1,591	-1,468	-2,066	-1,785	-1,797	-1,369
Net Cash Per Share	-2.44	-2.35	-3.31	-2.86	-2.88	-2.35
Filing Date Shares Outstanding	625	625	625	625	625	625
Total Common Shares Outstanding	625	625	625	625	625	625
Working Capital	-40.34	134.08	-31.81	-85.18	175.96	261.71
Book Value Per Share	3.96	3.58	3.11	4.10	3.49	3.28
Tangible Book Value	2,400	2,162	1,863	2,477	1,632	1,496
Tangible Book Value Per Share	3.84	3.46	2.98	3.96	2.61	2.39
Land	-	164.36	155.36	131.31	111.7	98.19
Buildings	-	1.81	1.31	1.31	1.31	-
Machinery	-	2,827	2,642	3,051	1,856	1,188
Construction In Progress	-	118.39	13.08	13.14	346.22	527.74

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