Tess Agro Balance Sheet

Financials in millions LKR. Fiscal year is April - March.

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2016 - 2020
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	2016 - 2020
Cash & Equivalents	54.09	177	28.2	21.51	2.1	5.42	Upgrade
Short-Term Investments	17.32	3.62	0.75	44.41	0.44	0.44	Upgrade
Trading Asset Securities	-	17.32	34.65	-	-	-	Upgrade
Cash & Short-Term Investments	71.42	197.95	63.6	65.92	2.54	5.86	Upgrade
Cash Growth	12.29%	211.25%	-3.52%	2494.52%	-56.63%	5.71%	Upgrade
Accounts Receivable	14.35	9.6	-	1.3	13.14	12.56	Upgrade
Other Receivables	-	35.58	18.41	17.57	17.17	17.17	Upgrade
Receivables	14.35	45.26	18.45	19	30.32	29.78	Upgrade
Inventory	58.64	55.11	32.58	-	-	-	Upgrade
Other Current Assets	33.67	-	-	-	-	-	Upgrade
Total Current Assets	178.08	298.33	114.63	84.92	32.86	35.64	Upgrade
Property, Plant & Equipment	580	510.39	484.78	466.79	472.3	476.03	Upgrade
Long-Term Investments	-	1.05	0.46	0.44	9.4	9.37	Upgrade
Other Intangible Assets	-	-	0.02	0.21	0.39	0.58	Upgrade
Long-Term Deferred Tax Assets	0.08	0.08	0.02	0.02	0.02	0.01	Upgrade
Other Long-Term Assets	126.05	124.99	92.96	2.19	2.19	2.19	Upgrade
Total Assets	884.21	934.84	692.87	554.56	517.17	523.82	Upgrade
Accounts Payable	15.36	2.32	-	9.8	9.98	9.98	Upgrade
Accrued Expenses	-	8.82	1.5	7.63	11.58	12.25	Upgrade
Short-Term Debt	52.01	51.01	113.68	60.19	65.61	81.47	Upgrade
Current Portion of Long-Term Debt	100.4	99.5	283.87	269.58	293.75	222.26	Upgrade
Other Current Liabilities	-	2.81	0.06	17.45	27.34	30.41	Upgrade
Total Current Liabilities	167.77	164.47	399.1	364.66	408.25	356.37	Upgrade
Long-Term Debt	378.29	451.97	-	-	-	67.41	Upgrade
Pension & Post-Retirement Benefits	0.26	0.26	0.07	0.07	0.07	0.06	Upgrade
Long-Term Deferred Tax Liabilities	50.73	50.73	46.45	39.71	31.57	26.83	Upgrade
Other Long-Term Liabilities	7.83	7.83	2.29	2.29	2.04	2.29	Upgrade
Total Liabilities	604.88	675.25	447.91	406.73	441.94	452.96	Upgrade
Common Stock	671.07	671.07	671.07	491.81	407.81	407.81	Upgrade
Retained Earnings	-441.89	-461.63	-475.66	-394.14	-382.43	-386.78	Upgrade
Comprehensive Income & Other	50.14	50.14	49.55	50.17	49.86	49.83	Upgrade
Shareholders' Equity	279.33	259.58	244.96	147.83	75.23	70.86	Upgrade
Total Liabilities & Equity	884.21	934.84	692.87	554.56	517.17	523.82	Upgrade
Total Debt	530.7	602.48	397.55	329.77	359.36	371.15	Upgrade
Net Cash (Debt)	-459.28	-404.53	-333.95	-263.85	-356.82	-365.29	Upgrade
Net Cash Per Share	-	-0.54	-0.45	-0.47	-0.92	-0.94	Upgrade
Filing Date Shares Outstanding	-	743.73	743.73	557.8	389.8	389.8	Upgrade
Total Common Shares Outstanding	-	743.73	743.73	557.8	389.8	389.8	Upgrade
Working Capital	10.31	133.86	-284.47	-279.74	-375.39	-320.73	Upgrade
Book Value Per Share	-	0.35	0.33	0.27	0.19	0.18	Upgrade
Tangible Book Value	279.33	259.58	244.94	147.62	74.84	70.28	Upgrade
Tangible Book Value Per Share	-	0.35	0.33	0.26	0.19	0.18	Upgrade
Buildings	-	217.02	157.85	256.51	256.51	256.51	Upgrade
Machinery	-	195.82	87.25	70.54	70.61	70.61	Upgrade
Construction In Progress	-	29.23	153.46	48.05	45.56	41.18	Upgrade

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