Standard Capital PLC (COSE: SING.N0000)

Standard Capital 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	0.95	15.76	0.16	0.26	0.4	0.13
Short-Term Investments	-	-	0.23	0.11	0.11	0.23
Trading Asset Securities	2.54	2.54	2.54	1.82	2.47	1.26
Cash & Short-Term Investments	3.49	18.3	2.94	2.19	2.98	1.61
Cash Growth	-80.31%	523.22%	33.88%	-26.40%	84.87%	-33.75%
Accounts Receivable	2.99	1.45	0.17	-	-	0.02
Other Receivables	1.92	1.76	8.6	9.55	10.95	21.49
Receivables	4.91	3.21	8.78	9.55	10.95	21.51
Inventory	0.63	0.43	-	-	-	5.82
Prepaid Expenses	-	1.47	-	-	-	-
Other Current Assets	-	-	-	-	-	-0
Total Current Assets	9.04	23.41	11.71	11.75	13.93	28.94
Property, Plant & Equipment	47.65	48.46	42.43	44.25	46.19	48.35
Long-Term Investments	1.15	1.15	1.15	1.2	1.2	0.95
Long-Term Deferred Tax Assets	0.07	0.07	0.07	0.11	0.1	0.08
Other Long-Term Assets	306.31	306.31	300	300	245	200
Total Assets	364.22	379.4	355.36	357.31	306.42	278.32
Accounts Payable	22.42	20.92	-	-	-	-
Accrued Expenses	-	1.07	32.99	19.45	0.8	18.72
Short-Term Debt	20.54	3.05	66.91	52.84	43.21	41.98
Current Portion of Long-Term Debt	80.75	82.87	47.9	47.9	48.17	48.17
Current Income Taxes Payable	2.99	2.99	2.99	2.99	2.99	2.99
Other Current Liabilities	11.88	35.32	21.11	21.11	34.19	3.76
Total Current Liabilities	138.59	146.22	171.9	144.29	129.36	115.62
Long-Term Deferred Tax Liabilities	7.24	7.24	7.24	7.59	7.95	0.12
Other Long-Term Liabilities	2.62	2.62	2.48	2.48	2.48	2.48
Total Liabilities	148.64	156.26	181.94	154.81	140.19	118.53
Common Stock	242.41	242.41	242.41	242.41	242.41	242.41
Retained Earnings	-111.64	-104.16	-131.56	-105.92	-136.43	-108.4
Comprensive Income & Other	49.78	49.78	49.78	48.77	49.42	48.52
Total Common Equity	180.56	188.03	160.63	185.27	155.4	182.53
Minority Interest	35.03	35.11	12.78	17.23	10.82	-22.74
Shareholders' Equity	215.58	223.14	173.41	202.5	166.23	159.79
Total Liabilities & Equity	364.22	379.4	355.36	357.31	306.42	278.32
Total Debt	101.29	85.92	114.81	100.74	91.37	90.15
Net Cash (Debt)	-97.8	-67.62	-111.87	-98.55	-88.39	-88.54
Net Cash Per Share	-17.67	-12.21	-20.19	-17.79	-15.95	-15.98
Filing Date Shares Outstanding	5.54	5.54	5.54	5.54	5.54	5.54
Total Common Shares Outstanding	5.54	5.54	5.54	5.54	5.54	5.54
Working Capital	-129.56	-122.81	-160.19	-132.55	-115.42	-86.68
Book Value Per Share	32.59	33.94	28.99	33.44	28.05	32.94
Tangible Book Value	180.56	188.03	160.63	185.27	155.4	182.53
Tangible Book Value Per Share	32.59	33.94	28.99	33.44	28.05	32.94
Buildings	-	-	35.5	35.5	35.5	35.5
Machinery	-	-	5.37	5.37	5.37	5.5

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