Singer (Sri Lanka) PLC (COSE: SINS.N0000)

Singer (Sri Lanka) 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	3,414	5,488	4,388	2,972	1,869	629.29
Short-Term Investments	3,366	3,181	3,428	1,590	874.2	795.09
Trading Asset Securities	455.73	463.76	-	-	-	27.09
Cash & Short-Term Investments	7,236	9,134	7,816	4,563	2,743	1,451
Cash Growth	-30.15%	16.86%	71.30%	66.34%	88.98%	-45.06%
Accounts Receivable	40,422	32,900	25,568	27,186	21,424	21,908
Other Receivables	176.36	370.85	593.33	69.3	27.94	613
Receivables	40,598	33,376	26,259	27,312	21,545	22,625
Inventory	18,725	21,601	20,227	23,022	18,181	16,047
Prepaid Expenses	-	295.95	345.44	1,345	157.95	408.77
Other Current Assets	-	4,546	2,225	6,697	2,302	1,138
Total Current Assets	66,559	68,952	56,873	62,939	44,929	41,671
Property, Plant & Equipment	12,998	12,963	12,121	12,329	11,239	11,360
Long-Term Investments	22.33	22.33	23.64	22.9	24.99	113.26
Other Intangible Assets	493.81	504.4	521.07	548.84	315.02	255.32
Long-Term Accounts Receivable	12,170	10,252	7,370	11,692	11,261	10,770
Long-Term Deferred Tax Assets	647.2	710.81	1,485	1,270	873.75	825.42
Other Long-Term Assets	-	222.05	213.59	271.12	354.54	321.26
Total Assets	92,890	93,842	78,798	89,351	69,304	65,617
Accounts Payable	12,753	8,969	3,374	13,393	15,577	7,221
Accrued Expenses	-	2,341	2,313	3,918	2,095	1,139
Short-Term Debt	2,660	2,548	1,580	1,176	1,715	2,480
Current Portion of Long-Term Debt	23,610	25,312	18,400	20,236	12,085	21,725
Current Portion of Leases	1,088	1,084	1,024	912.3	686.42	544.29
Current Income Taxes Payable	161.38	108.18	269.24	714.48	278.06	229.58
Current Unearned Revenue	404.52	692.92	464.32	776.08	209.07	174.84
Other Current Liabilities	19,788	21,042	15,434	12,414	9,931	6,348
Total Current Liabilities	60,466	62,098	42,858	53,539	42,577	39,861
Long-Term Debt	7,182	8,405	10,242	12,112	7,129	8,175
Long-Term Leases	4,632	4,524	4,230	4,571	4,308	4,275
Long-Term Unearned Revenue	82.45	77.47	76.23	110.36	107.61	91.72
Long-Term Deferred Tax Liabilities	-	76.56	741.26	468.5	376.42	669.68
Other Long-Term Liabilities	6,412	4,988	7,501	3,968	3,600	3,455
Total Liabilities	80,035	81,399	66,708	75,810	59,045	57,429
Common Stock	1,139	1,139	626.05	626.05	626.05	626.05
Retained Earnings	7,702	7,308	8,161	9,304	6,615	4,850
Comprensive Income & Other	2,949	2,951	1,356	1,640	1,239	1,092
Total Common Equity	11,790	11,397	10,143	11,570	8,480	6,569
Minority Interest	1,065	1,047	1,947	1,971	1,779	1,619
Shareholders' Equity	12,855	12,444	12,090	13,541	10,259	8,188
Total Liabilities & Equity	92,890	93,842	78,798	89,351	69,304	65,617
Total Debt	39,172	41,874	35,475	39,007	25,924	37,200
Net Cash (Debt)	-31,936	-32,740	-27,659	-34,444	-23,181	-35,748
Net Cash Per Share	-28.00	-28.88	-24.54	-30.57	-20.57	-31.72
Filing Date Shares Outstanding	1,168	1,168	1,127	1,127	1,127	1,127
Total Common Shares Outstanding	1,168	1,168	1,127	1,127	1,127	1,127
Working Capital	6,093	6,854	14,015	9,400	2,352	1,810
Book Value Per Share	10.10	9.76	9.00	10.27	7.53	5.83
Tangible Book Value	11,296	10,893	9,622	11,021	8,165	6,314
Tangible Book Value Per Share	9.67	9.33	8.54	9.78	7.25	5.60
Land	-	-	3,251	3,251	2,904	2,904
Buildings	-	-	1,416	1,414	1,282	1,282
Machinery	-	-	6,425	5,826	5,286	4,912
Construction In Progress	-	-	10.36	23.56	49.61	21.02
Leasehold Improvements	-	-	2,027	1,731	1,443	1,319

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