Tess Agro Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar '24 Mar 31, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	Mar '20 Mar 31, 2020
Cash & Equivalents	29.54	29.54	21.51	2.1	5.42	5.07
Short-Term Investments	-	-	44.41	0.44	0.44	0.47
Cash & Short-Term Investments	29.54	29.54	65.92	2.54	5.86	5.54
Cash Growth	-46.57%	-55.19%	2494.52%	-56.63%	5.71%	-50.64%
Accounts Receivable	2.76	2.76	1.3	13.14	12.56	24.31
Other Receivables	-	-	17.57	17.17	17.17	17.17
Receivables	2.76	2.76	19	30.32	29.78	41.49
Inventory	31.84	31.84	-	-	-	1.8
Other Current Assets	52.53	52.53	-	-	-	-
Total Current Assets	116.67	116.67	84.92	32.86	35.64	48.83
Property, Plant & Equipment	561.74	561.74	466.79	472.3	476.03	472.58
Long-Term Investments	0.44	0.44	0.44	9.4	9.37	10.79
Other Intangible Assets	0.31	0.31	0.21	0.39	0.58	0.76
Long-Term Deferred Tax Assets	0.02	0.02	0.02	0.02	0.01	0.25
Other Long-Term Assets	2.19	2.19	2.19	2.19	2.19	2.19
Total Assets	681.36	681.36	554.56	517.17	523.82	535.41
Accounts Payable	4.82	4.82	9.8	9.98	9.98	9.75
Accrued Expenses	2.72	2.72	7.63	11.58	12.25	10.21
Short-Term Debt	31.84	31.84	60.19	65.61	81.47	74.64
Current Portion of Long-Term Debt	69.73	69.73	269.58	293.75	222.26	127
Other Current Liabilities	0.05	0.05	17.45	27.34	30.41	23.47
Total Current Liabilities	109.16	109.16	364.66	408.25	356.37	245.06
Long-Term Debt	219.54	219.54	-	-	67.41	148.71
Long-Term Deferred Tax Liabilities	39.71	39.71	39.71	31.57	26.83	26.81
Other Long-Term Liabilities	2.29	2.29	2.29	2.04	2.29	-0
Total Liabilities	370.7	370.7	406.73	441.94	452.96	422.36
Common Stock	671.07	671.07	491.81	407.81	407.81	407.81
Retained Earnings	-410.57	-410.57	-394.14	-382.43	-386.78	-345.86
Comprensive Income & Other	50.17	50.17	50.17	49.86	49.83	51.11
Shareholders' Equity	310.67	310.67	147.83	75.23	70.86	113.05
Total Liabilities & Equity	681.36	681.36	554.56	517.17	523.82	535.41
Total Debt	321.11	321.11	329.77	359.36	371.15	350.35
Net Cash (Debt)	-291.57	-291.57	-263.85	-356.82	-365.29	-344.81
Net Cash Per Share	-0.39	-0.39	-0.47	-0.92	-0.94	-0.88
Filing Date Shares Outstanding	743.73	743.73	557.8	389.8	389.8	389.8
Total Common Shares Outstanding	743.73	743.73	557.8	389.8	389.8	389.8
Working Capital	7.51	7.51	-279.74	-375.39	-320.73	-196.23
Book Value Per Share	0.42	0.42	0.27	0.19	0.18	0.29
Tangible Book Value	310.36	310.36	147.62	74.84	70.28	112.29
Tangible Book Value Per Share	0.42	0.42	0.26	0.19	0.18	0.29
Buildings	-	-	256.51	256.51	256.51	256.51
Machinery	-	-	70.61	70.61	70.61	70.75
Construction In Progress	-	-	48.05	45.56	41.18	29.62

Source: S&P Capital IQ. Standard template. Financial Sources.