Tess Agro PLC (COSE:TESS.X0000)

Tess Agro Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	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	34.65	-	-	-
Cash & Short-Term Investments	197.95	63.6	65.92	2.54	5.86
Cash Growth	211.25%	-3.52%	2494.52%	-56.63%	5.71%
Accounts Receivable	9.6	-	1.3	13.14	12.56
Other Receivables	35.58	18.41	17.57	17.17	17.17
Receivables	45.26	18.45	19	30.32	29.78
Inventory	55.11	32.58	-	-	-
Total Current Assets	298.33	114.63	84.92	32.86	35.64
Property, Plant & Equipment	510.39	484.78	466.79	472.3	476.03
Long-Term Investments	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	0.02	0.02	0.02	0.01
Other Long-Term Assets	124.99	92.96	2.19	2.19	2.19
Total Assets	934.84	692.87	554.56	517.17	523.82
Accounts Payable	2.32	-	9.8	9.98	9.98
Accrued Expenses	8.82	1.5	7.63	11.58	12.25
Short-Term Debt	51.01	113.68	60.19	65.61	81.47
Current Portion of Long-Term Debt	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	164.47	399.1	364.66	408.25	356.37
Long-Term Debt	451.97	-	-	-	67.41
Long-Term Deferred Tax Liabilities	50.73	46.45	39.71	31.57	26.83
Other Long-Term Liabilities	7.83	2.29	2.29	2.04	2.29
Total Liabilities	675.25	447.91	406.73	441.94	452.96
Common Stock	671.07	671.07	491.81	407.81	407.81
Retained Earnings	-461.63	-475.66	-394.14	-382.43	-386.78
Comprehensive Income & Other	50.14	49.55	50.17	49.86	49.83
Shareholders' Equity	259.58	244.96	147.83	75.23	70.86
Total Liabilities & Equity	934.84	692.87	554.56	517.17	523.82
Total Debt	602.48	397.55	329.77	359.36	371.15
Net Cash (Debt)	-404.53	-333.95	-263.85	-356.82	-365.29
Net Cash Per Share	-0.54	-0.45	-0.47	-0.92	-0.94
Filing Date Shares Outstanding	743.73	743.73	557.8	389.8	389.8
Total Common Shares Outstanding	743.73	743.73	557.8	389.8	389.8
Working Capital	133.86	-284.47	-279.74	-375.39	-320.73
Book Value Per Share	0.35	0.33	0.27	0.19	0.18
Tangible Book Value	259.58	244.94	147.62	74.84	70.28
Tangible Book Value Per Share	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 Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.