Three Acre Farms PLC (COSE:TAFL.N0000)

Three Acre Farms Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	8,461	8,422	64.46	5,654	1,081	4,056
Short-Term Investments	-	10.46	7,499	10.41	10.41	9.87
Cash & Short-Term Investments	8,461	8,433	7,564	5,664	1,092	4,066
Cash Growth	21.41%	11.49%	33.54%	418.73%	-73.15%	24.93%
Accounts Receivable	244.2	-64.72	4.19	1,222	3,289	200.35
Other Receivables	-	298.94	112.25	154.94	156.11	59.76
Receivables	244.2	234.22	116.44	1,377	3,445	260.11
Inventory	684.33	499.63	470.03	466.48	647.79	186.91
Prepaid Expenses	-	6.46	4.38	4.86	3.4	1.78
Total Current Assets	9,389	9,173	8,155	7,512	5,188	4,515
Property, Plant & Equipment	1,462	1,376	1,152	1,240	1,288	1,222
Other Long-Term Assets	1,220	1,261	962.57	663.27	516.47	540.23
Total Assets	12,072	11,810	10,269	9,416	6,993	6,277

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	1,525	417.1	225.19	17.74	116.93	15.85
Accrued Expenses	-	441.65	419.31	469.39	538.27	555.96
Current Portion of Leases	-	-	-	-	3.12	3.74
Current Income Taxes Payable	-	752.14	317.03	255.45	102.61	54.31
Other Current Liabilities	485.08	102.26	116.24	229.72	63.2	68.8
Total Current Liabilities	2,010	1,713	1,078	972.3	824.12	698.66
Long-Term Leases	-	-	-	-	-	2.07
Pension & Post-Retirement Benefits	87.42	79.42	66.87	44.99	28.39	30.11
Long-Term Deferred Tax Liabilities	408.7	435.12	372.56	373.71	331.3	165.84
Total Liabilities	2,507	2,228	1,517	1,391	1,184	896.67

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	623.6	623.6	623.6	623.6	623.6	623.6
Retained Earnings	8,942	8,959	8,128	7,401	5,186	4,757
Shareholders' Equity	9,565	9,582	8,752	8,025	5,809	5,381
Total Liabilities & Equity	12,072	11,810	10,269	9,416	6,993	6,277

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	-	-	-	-	3.12	5.81
Net Cash (Debt)	8,461	8,433	7,564	5,664	1,089	4,060
Net Cash Growth	21.41%	11.49%	33.54%	420.22%	-73.18%	25.07%
Net Cash Per Share	359.37	358.15	321.25	240.56	46.24	172.45
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	7,379	7,460	7,077	6,540	4,364	3,816
Book Value Per Share	406.26	406.97	371.70	340.82	246.73	228.53
Tangible Book Value	9,565	9,582	8,752	8,025	5,809	5,381
Tangible Book Value Per Share	406.26	406.97	371.70	340.82	246.73	228.53
Land	-	366.92	366.92	366.92	366.92	366.92
Buildings	-	1,480	1,252	1,262	1,113	1,107
Machinery	-	1,194	1,102	1,087	1,011	1,003
Construction In Progress	-	35.63	11.23	7.81	174.48	35.58

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 20, 2026

Data Sources Report a data error