Three Acre Farms PLC (COSE:TAFL.N0000)

Three Acre Farms Balance Sheet

Financials in millions LKR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	4,791	64.46	5,654	1,081	4,056	3,245
Short-Term Investments	2,743	7,499	10.41	10.41	9.87	9.61
Cash & Short-Term Investments	7,535	7,564	5,664	1,092	4,066	3,255
Cash Growth	5.57%	33.54%	418.73%	-73.15%	24.93%	24.76%
Accounts Receivable	410.35	4.19	1,222	3,289	200.35	271.34
Other Receivables	-	112.25	154.94	156.11	59.76	60.9
Receivables	410.35	116.44	1,377	3,445	260.11	332.24
Inventory	390.37	470.03	466.48	647.79	186.91	172.18
Prepaid Expenses	-	4.38	4.86	3.4	1.78	1.42
Total Current Assets	8,335	8,155	7,512	5,188	4,515	3,760
Property, Plant & Equipment	1,331	1,152	1,240	1,288	1,222	1,282
Other Long-Term Assets	884.05	962.57	663.27	516.47	540.23	647.19
Total Assets	10,550	10,269	9,416	6,993	6,277	5,690
Accounts Payable	1,139	125.14	17.74	116.93	15.85	42.23
Accrued Expenses	-	419.31	469.39	538.27	555.96	370.12
Current Portion of Leases	-	-	-	3.12	3.74	4.39
Current Income Taxes Payable	-	317.03	255.45	102.61	54.31	205.08
Other Current Liabilities	0.73	216.29	229.72	63.2	68.8	51.29
Total Current Liabilities	1,140	1,078	972.3	824.12	698.66	673.09
Long-Term Leases	-	-	-	-	2.07	3.75
Pension & Post-Retirement Benefits	70.82	66.87	44.99	28.39	30.11	34.69
Long-Term Deferred Tax Liabilities	361.95	372.56	373.71	331.3	165.84	174.46
Total Liabilities	1,573	1,517	1,391	1,184	896.67	886
Common Stock	623.6	623.6	623.6	623.6	623.6	623.6
Retained Earnings	8,354	8,128	7,401	5,186	4,757	4,180
Shareholders' Equity	8,978	8,752	8,025	5,809	5,381	4,804
Total Liabilities & Equity	10,550	10,269	9,416	6,993	6,277	5,690
Total Debt	-	-	-	3.12	5.81	8.14
Net Cash (Debt)	7,535	7,564	5,664	1,089	4,060	3,246
Net Cash Growth	5.57%	33.54%	420.22%	-73.18%	25.07%	24.93%
Net Cash Per Share	320.02	321.25	240.56	46.24	172.45	137.88
Filing Date Shares Outstanding	23.55	23.55	23.55	23.55	23.55	23.55
Total Common Shares Outstanding	23.55	23.55	23.55	23.55	23.55	23.55
Working Capital	7,196	7,077	6,540	4,364	3,816	3,087
Book Value Per Share	381.30	371.70	340.82	246.73	228.53	204.04
Tangible Book Value	8,978	8,752	8,025	5,809	5,381	4,804
Tangible Book Value Per Share	381.30	371.70	340.82	246.73	228.53	204.04
Land	-	366.92	366.92	366.92	366.92	366.92
Buildings	-	1,252	1,262	1,113	1,107	1,126
Machinery	-	1,102	1,087	1,011	1,003	996.43
Construction In Progress	-	11.23	7.81	174.48	35.58	5.25

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.