Aitken Spence PLC (COSE:SPEN.N0000)

Aitken Spence 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	14,679	13,233	11,353	12,654	13,184	7,419
Short-Term Investments	4,409	34,426	31,274	34,287	28,743	15,598
Trading Asset Securities	-	-	-	46.53	47.91	51.91
Cash & Short-Term Investments	19,088	47,659	42,627	46,988	41,975	23,070
Cash Growth	-10.01%	11.81%	-9.28%	11.94%	81.95%	20.60%
Accounts Receivable	17,052	14,701	15,822	17,126	14,258	10,826
Other Receivables	405.69	4,757	4,218	4,214	6,980	3,255
Receivables	17,457	19,502	20,081	21,376	21,247	14,093
Inventory	4,617	4,441	4,160	5,274	3,859	2,355
Other Current Assets	28,135	931.53	720.46	735.82	2,335	1,732
Total Current Assets	69,297	72,534	67,588	74,374	69,415	41,249
Property, Plant & Equipment	111,990	112,689	117,393	124,636	114,655	93,887
Long-Term Investments	12,414	11,198	10,240	9,541	8,878	7,319
Goodwill	1,444	1,468	1,562	1,630	1,212	968
Other Intangible Assets	61.42	74.14	77.7	109.71	147.16	97.97
Long-Term Deferred Tax Assets	1,579	1,619	1,975	1,619	1,336	1,196
Other Long-Term Assets	1,717	2,444	2,421	2,428	1,702	2,262
Total Assets	198,502	202,027	201,257	214,338	197,346	146,980
Accounts Payable	20,799	9,807	11,698	7,295	6,163	3,328
Accrued Expenses	-	3,637	3,257	3,540	3,100	2,889
Short-Term Debt	24,155	19,895	19,389	22,791	9,617	15,083
Current Portion of Long-Term Debt	10,183	11,621	9,197	9,619	8,677	4,115
Current Portion of Leases	937.07	1,534	1,780	1,831	1,570	1,279
Current Income Taxes Payable	577.49	1,103	950.54	1,144	658.18	258.78
Current Unearned Revenue	-	4,583	3,125	3,551	3,074	1,825
Other Current Liabilities	-	6,699	7,182	8,383	17,171	4,163
Total Current Liabilities	56,651	58,878	56,578	58,153	50,030	32,940
Long-Term Debt	33,493	33,908	38,464	46,949	49,275	38,910
Long-Term Leases	11,185	11,216	12,847	15,714	15,835	11,854
Pension & Post-Retirement Benefits	2,052	1,899	1,669	1,306	1,102	1,300
Long-Term Deferred Tax Liabilities	6,201	6,058	5,701	5,581	3,176	2,393
Other Long-Term Liabilities	139.75	179.59	277.87	418.49	481.45	390.29
Total Liabilities	109,720	112,138	115,537	128,122	119,900	87,788
Common Stock	2,135	2,135	2,135	2,135	2,135	2,135
Additional Paid-In Capital	148.44	148.44	148.44	148.44	148.44	148.44
Retained Earnings	53,233	53,926	50,245	48,870	44,047	33,568
Comprehensive Income & Other	21,464	21,024	21,307	23,251	19,618	13,639
Total Common Equity	76,980	77,234	73,836	74,404	65,949	49,490
Minority Interest	11,802	12,655	11,884	11,812	11,497	9,702
Shareholders' Equity	88,782	89,889	85,720	86,216	77,446	59,192
Total Liabilities & Equity	198,502	202,027	201,257	214,338	197,346	146,980
Total Debt	79,952	78,174	81,677	96,903	84,974	71,241
Net Cash (Debt)	-60,864	-30,515	-39,050	-49,916	-42,999	-48,171
Net Cash Per Share	-149.65	-75.16	-96.18	-122.95	-105.91	-118.65
Filing Date Shares Outstanding	406	406	406	406	406	406
Total Common Shares Outstanding	406	406	406	406	406	406
Working Capital	12,646	13,656	11,010	16,220	19,385	8,309
Book Value Per Share	189.61	190.23	181.86	183.26	162.44	121.90
Tangible Book Value	75,475	75,691	72,196	72,665	64,590	48,424
Tangible Book Value Per Share	185.90	186.43	177.82	178.98	159.09	119.27
Land	-	-	22,747	23,403	18,940	16,041
Buildings	-	-	73,350	75,180	68,812	52,775
Machinery	-	-	53,642	54,454	47,721	38,613
Construction In Progress	-	-	1,248	679.9	287.37	376.75

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