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
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
Cash & Equivalents	54.09	177	28.2	21.51	2.1	5.42
Short-Term Investments	-	3.62	0.75	44.41	0.44	0.44
Trading Asset Securities	17.32	17.32	34.65	-	-	-
Cash & Short-Term Investments	71.42	197.95	63.6	65.92	2.54	5.86
Cash Growth	162.09%	211.25%	-3.52%	2494.52%	-56.63%	5.71%
Accounts Receivable	14.35	9.6	-	1.3	13.14	12.56
Other Receivables	-	35.58	18.41	17.57	17.17	17.17
Receivables	14.35	45.26	18.45	19	30.32	29.78
Inventory	58.64	55.11	32.58	-	-	-
Other Current Assets	33.67	-	-	-	-	-
Total Current Assets	178.08	298.33	114.63	84.92	32.86	35.64
Property, Plant & Equipment	580	510.39	484.78	466.79	472.3	476.03
Long-Term Investments	1.05	1.05	0.46	0.44	9.4	9.37
Other Intangible Assets	-	-	0.02	0.21	0.39	0.58
Long-Term Deferred Tax Assets	0.08	0.08	0.02	0.02	0.02	0.01
Other Long-Term Assets	124.99	124.99	92.96	2.19	2.19	2.19
Total Assets	884.21	934.84	692.87	554.56	517.17	523.82
Accounts Payable	15.36	2.32	-	9.8	9.98	9.98
Accrued Expenses	-	8.82	1.5	7.63	11.58	12.25
Short-Term Debt	52.01	51.01	113.68	60.19	65.61	81.47
Current Portion of Long-Term Debt	100.4	99.5	283.87	269.58	293.75	222.26
Other Current Liabilities	-	2.81	0.06	17.45	27.34	30.41
Total Current Liabilities	167.77	164.47	399.1	364.66	408.25	356.37
Long-Term Debt	378.29	451.97	-	-	-	67.41
Pension & Post-Retirement Benefits	0.26	0.26	0.07	0.07	0.07	0.06
Long-Term Deferred Tax Liabilities	50.73	50.73	46.45	39.71	31.57	26.83
Other Long-Term Liabilities	7.83	7.83	2.29	2.29	2.04	2.29
Total Liabilities	604.88	675.25	447.91	406.73	441.94	452.96
Common Stock	671.07	671.07	671.07	491.81	407.81	407.81
Retained Earnings	-441.89	-461.63	-475.66	-394.14	-382.43	-386.78
Comprehensive Income & Other	50.14	50.14	49.55	50.17	49.86	49.83
Shareholders' Equity	279.33	259.58	244.96	147.83	75.23	70.86
Total Liabilities & Equity	884.21	934.84	692.87	554.56	517.17	523.82
Total Debt	530.7	602.48	397.55	329.77	359.36	371.15
Net Cash (Debt)	-459.28	-404.53	-333.95	-263.85	-356.82	-365.29
Net Cash Per Share	-0.62	-0.54	-0.45	-0.47	-0.92	-0.94
Filing Date Shares Outstanding	743.73	743.73	743.73	557.8	389.8	389.8
Total Common Shares Outstanding	743.73	743.73	743.73	557.8	389.8	389.8
Working Capital	10.31	133.86	-284.47	-279.74	-375.39	-320.73
Book Value Per Share	0.38	0.35	0.33	0.27	0.19	0.18
Tangible Book Value	279.33	259.58	244.94	147.62	74.84	70.28
Tangible Book Value Per Share	0.38	0.35	0.33	0.26	0.19	0.18
Buildings	-	217.02	157.85	256.51	256.51	256.51
Machinery	-	195.82	87.25	70.54	70.61	70.61
Construction In Progress	-	29.23	153.46	48.05	45.56	41.18

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