Renuka Agri Foods PLC (COSE: RAL.N0000)

Renuka Agri Foods 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	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	196.72	184.7	760.4	370.32	250.37	170.78
Short-Term Investments	-	327.56	247.97	271.7	292.84	96.11
Cash & Short-Term Investments	196.72	512.26	1,008	642.02	543.21	266.9
Cash Growth	11.73%	-49.20%	57.06%	18.19%	103.53%	62.64%
Accounts Receivable	1,571	904.36	846.14	918.74	693.44	161.79
Other Receivables	89.93	16.4	22.81	10.2	23.16	45.14
Receivables	1,661	929.37	879.47	934.34	718.79	212.22
Inventory	1,335	1,170	1,644	1,222	854.03	477.72
Prepaid Expenses	-	23.24	34.93	59.44	51.88	20.49
Other Current Assets	-	0.92	0.19	4.71	0.01	0.96
Total Current Assets	3,193	2,636	3,567	2,862	2,168	978.29
Property, Plant & Equipment	2,802	2,819	2,754	2,807	2,375	1,904
Long-Term Investments	925.76	920.57	1,026	1,008	794.45	1,588
Goodwill	571.24	561.14	571.24	571.24	571.24	10.1
Other Intangible Assets	-	0.73	0.82	0.93	-	-
Other Long-Term Assets	-0	-	-	-	-	-
Total Assets	7,492	6,937	7,918	7,249	5,908	4,481
Accounts Payable	1,286	371.94	410.53	402.92	217.64	91.06
Accrued Expenses	-	159.06	90.31	130.04	45.73	30.4
Short-Term Debt	-	1,740	1,624	1,517	1,533	431.39
Current Portion of Long-Term Debt	1,338	108.33	119.71	132.92	131.94	33.97
Current Portion of Leases	17.74	20.88	31.89	30.24	22.19	16.17
Current Income Taxes Payable	49.73	1.05	96.99	75.91	15.12	12.99
Other Current Liabilities	5.53	384.32	509.17	236.35	102.88	124.1
Total Current Liabilities	2,698	2,786	2,883	2,525	2,068	740.08
Long-Term Debt	251.39	251.39	359.72	449.06	293.04	301.12
Long-Term Leases	160.99	157.22	158.96	157.17	104.92	47.63
Long-Term Deferred Tax Liabilities	223.08	95.52	178.9	138.22	116.83	114.81
Total Liabilities	3,397	3,352	3,638	3,331	2,647	1,257
Common Stock	1,813	1,242	1,194	1,194	1,194	1,194
Retained Earnings	1,632	1,719	2,517	2,226	1,610	1,753
Comprensive Income & Other	228.69	228.68	239.49	266.93	256.85	241.51
Total Common Equity	3,673	3,190	3,951	3,687	3,061	3,189
Minority Interest	421.17	394.91	329.52	231.35	200.07	34.38
Shareholders' Equity	4,094	3,585	4,280	3,918	3,261	3,224
Total Liabilities & Equity	7,492	6,937	7,918	7,249	5,908	4,481
Total Debt	1,768	2,278	2,294	2,286	2,085	830.29
Net Cash (Debt)	-1,572	-1,766	-1,286	-1,644	-1,541	-563.39
Net Cash Per Share	-2.48	-3.09	-2.25	-2.88	-2.70	-0.99
Filing Date Shares Outstanding	798.83	570.59	570.45	570.45	570.45	570.45
Total Common Shares Outstanding	798.83	570.59	570.45	570.45	570.45	570.45
Working Capital	495.28	-150.2	684.14	336.76	99.86	238.21
Book Value Per Share	4.60	5.59	6.93	6.46	5.37	5.59
Tangible Book Value	3,102	2,628	3,379	3,115	2,490	3,179
Tangible Book Value Per Share	3.88	4.61	5.92	5.46	4.37	5.57
Land	-	532.1	367.2	349.99	357.59	357.59
Buildings	-	993.3	989.84	979.06	691.55	421.04
Machinery	-	2,605	2,553	2,426	2,122	1,800
Construction In Progress	-	0.03	0.03	12.47	18.24	16.51

Source: S&P Capital IQ. Standard template. Financial Sources.