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	Dec '25 Dec 31, 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	24.52	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	41.84	197.95	63.6	65.92	2.54	5.86
Cash Growth	-82.49%	211.25%	-3.52%	2494.52%	-56.63%	5.71%
Accounts Receivable	12.97	9.6	-	1.3	13.14	12.56
Other Receivables	-	35.58	18.41	17.57	17.17	17.17
Receivables	12.97	45.26	18.45	19	30.32	29.78
Inventory	64.36	55.11	32.58	-	-	-
Other Current Assets	30.52	-	-	-	-	-
Total Current Assets	149.7	298.33	114.63	84.92	32.86	35.64
Property, Plant & Equipment	598	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	873.82	934.84	692.87	554.56	517.17	523.82
Accounts Payable	16.83	2.32	-	9.8	9.98	9.98
Accrued Expenses	-	8.82	1.5	7.63	11.58	12.25
Short-Term Debt	52.04	51.01	113.68	60.19	65.61	81.47
Current Portion of Long-Term Debt	106.4	99.5	283.87	269.58	293.75	222.26
Other Current Liabilities	6.16	2.81	0.06	17.45	27.34	30.41
Total Current Liabilities	181.43	164.47	399.1	364.66	408.25	356.37
Long-Term Debt	343.29	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	583.54	675.25	447.91	406.73	441.94	452.96
Common Stock	263	671.07	671.07	491.81	407.81	407.81
Retained Earnings	-22.87	-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	290.28	259.58	244.96	147.83	75.23	70.86
Total Liabilities & Equity	873.82	934.84	692.87	554.56	517.17	523.82
Total Debt	501.74	602.48	397.55	329.77	359.36	371.15
Net Cash (Debt)	-459.9	-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	-31.74	133.86	-284.47	-279.74	-375.39	-320.73
Book Value Per Share	0.39	0.35	0.33	0.27	0.19	0.18
Tangible Book Value	290.28	259.58	244.94	147.62	74.84	70.28
Tangible Book Value Per Share	0.39	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

Source: S&P Global Market Intelligence. Standard template. Financial Sources.