Tess Agro Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	9.79	177	28.2	21.51	2.1
Short-Term Investments	-	3.62	0.75	44.41	0.44
Trading Asset Securities	-	17.32	34.65	-	-
Cash & Short-Term Investments	9.79	197.95	63.6	65.92	2.54
Cash Growth	-95.06%	211.25%	-3.52%	2494.52%	-56.63%
Accounts Receivable	9.38	9.6	-	1.3	13.14
Other Receivables	-	35.58	18.41	17.57	17.17
Receivables	9.38	45.26	18.45	19	30.32
Inventory	75.07	55.11	32.58	-	-
Other Current Assets	56.4	-	-	-	-
Total Current Assets	150.64	298.33	114.63	84.92	32.86
Property, Plant & Equipment	641.5	510.39	484.78	466.79	472.3
Long-Term Investments	1.05	1.05	0.46	0.44	9.4
Other Intangible Assets	-	-	0.02	0.21	0.39
Long-Term Deferred Tax Assets	0.08	0.08	0.02	0.02	0.02
Other Long-Term Assets	189.07	124.99	92.96	2.19	2.19
Total Assets	982.34	934.84	692.87	554.56	517.17
Accounts Payable	3.38	2.32	-	9.8	9.98
Accrued Expenses	-	8.82	1.5	7.63	11.58
Short-Term Debt	87.31	51.01	113.68	60.19	65.61
Current Portion of Long-Term Debt	112.4	99.5	283.87	269.58	293.75
Other Current Liabilities	23.21	2.81	0.06	17.45	27.34
Total Current Liabilities	226.3	164.47	399.1	364.66	408.25
Long-Term Debt	365.44	451.97	-	-	-
Pension & Post-Retirement Benefits	-	0.26	0.07	0.07	0.07
Long-Term Deferred Tax Liabilities	50.73	50.73	46.45	39.71	31.57
Other Long-Term Liabilities	7.83	7.83	2.29	2.29	2.04
Total Liabilities	650.29	675.25	447.91	406.73	441.94
Common Stock	263	671.07	671.07	491.81	407.81
Retained Earnings	-19.1	-461.63	-475.66	-394.14	-382.43
Comprehensive Income & Other	88.14	50.14	49.55	50.17	49.86
Shareholders' Equity	332.05	259.58	244.96	147.83	75.23
Total Liabilities & Equity	982.34	934.84	692.87	554.56	517.17
Total Debt	565.14	602.48	397.55	329.77	359.36
Net Cash (Debt)	-555.36	-404.53	-333.95	-263.85	-356.82
Net Cash Per Share	-1.45	-0.54	-0.45	-0.47	-0.92
Filing Date Shares Outstanding	445.41	743.73	743.73	557.8	389.8
Total Common Shares Outstanding	445.41	743.73	743.73	557.8	389.8
Working Capital	-75.66	133.86	-284.47	-279.74	-375.39
Book Value Per Share	0.75	0.35	0.33	0.27	0.19
Tangible Book Value	332.05	259.58	244.94	147.62	74.84
Tangible Book Value Per Share	0.75	0.35	0.33	0.26	0.19
Buildings	-	217.02	157.85	256.51	256.51
Machinery	-	195.82	87.25	70.54	70.61
Construction In Progress	-	29.23	153.46	48.05	45.56