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	2019 - 2015
Period Ending	Dec '24 Dec 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	2019 - 2015
Cash & Equivalents	238.95	28.2	21.51	2.1	5.42	5.07	Upgrade
Short-Term Investments	-	35.4	44.41	0.44	0.44	0.47	Upgrade
Cash & Short-Term Investments	238.95	63.6	65.92	2.54	5.86	5.54	Upgrade
Cash Growth	7460.79%	-3.52%	2494.52%	-56.63%	5.71%	-50.64%	Upgrade
Accounts Receivable	27.21	-	1.3	13.14	12.56	24.31	Upgrade
Other Receivables	-	18.41	17.57	17.17	17.17	17.17	Upgrade
Receivables	27.21	18.45	19	30.32	29.78	41.49	Upgrade
Inventory	50.35	32.58	-	-	-	1.8	Upgrade
Other Current Assets	17.56	-	-	-	-	-	Upgrade
Total Current Assets	334.07	114.63	84.92	32.86	35.64	48.83	Upgrade
Property, Plant & Equipment	495.39	483.4	466.79	472.3	476.03	472.58	Upgrade
Long-Term Investments	0.46	0.46	0.44	9.4	9.37	10.79	Upgrade
Other Intangible Assets	0.02	0.02	0.21	0.39	0.58	0.76	Upgrade
Long-Term Deferred Tax Assets	0.02	0.02	0.02	0.02	0.01	0.25	Upgrade
Other Long-Term Assets	92.96	92.96	2.19	2.19	2.19	2.19	Upgrade
Total Assets	922.92	691.49	554.56	517.17	523.82	535.41	Upgrade
Accounts Payable	6.78	-	9.8	9.98	9.98	9.75	Upgrade
Accrued Expenses	7.66	1.5	7.63	11.58	12.25	10.21	Upgrade
Short-Term Debt	31.22	95.43	60.19	65.61	81.47	74.64	Upgrade
Current Portion of Long-Term Debt	236.37	250.46	269.58	293.75	222.26	127	Upgrade
Other Current Liabilities	291.76	0.06	17.45	27.34	30.41	23.47	Upgrade
Total Current Liabilities	573.78	347.45	364.66	408.25	356.37	245.06	Upgrade
Long-Term Debt	-	-	-	-	67.41	148.71	Upgrade
Long-Term Deferred Tax Liabilities	46.45	46.45	39.71	31.57	26.83	26.81	Upgrade
Other Long-Term Liabilities	7.58	2.29	2.29	2.04	2.29	-0	Upgrade
Total Liabilities	628.19	396.26	406.73	441.94	452.96	422.36	Upgrade
Common Stock	670.52	670.52	491.81	407.81	407.81	407.81	Upgrade
Retained Earnings	-423.95	-423.45	-394.14	-382.43	-386.78	-345.86	Upgrade
Comprehensive Income & Other	48.16	48.16	50.17	49.86	49.83	51.11	Upgrade
Shareholders' Equity	294.73	295.23	147.83	75.23	70.86	113.05	Upgrade
Total Liabilities & Equity	922.92	691.49	554.56	517.17	523.82	535.41	Upgrade
Total Debt	267.59	345.9	329.77	359.36	371.15	350.35	Upgrade
Net Cash (Debt)	-28.64	-282.3	-263.85	-356.82	-365.29	-344.81	Upgrade
Net Cash Per Share	-0.04	-0.49	-0.47	-0.92	-0.94	-0.88	Upgrade
Filing Date Shares Outstanding	743.73	743.73	557.8	389.8	389.8	389.8	Upgrade
Total Common Shares Outstanding	743.73	743.73	557.8	389.8	389.8	389.8	Upgrade
Working Capital	-239.71	-232.81	-279.74	-375.39	-320.73	-196.23	Upgrade
Book Value Per Share	0.40	0.40	0.27	0.19	0.18	0.29	Upgrade
Tangible Book Value	294.71	295.2	147.62	74.84	70.28	112.29	Upgrade
Tangible Book Value Per Share	0.40	0.40	0.26	0.19	0.18	0.29	Upgrade
Buildings	-	157.85	256.51	256.51	256.51	256.51	Upgrade
Machinery	-	86.48	70.54	70.61	70.61	70.75	Upgrade
Construction In Progress	-	153.46	48.05	45.56	41.18	29.62	Upgrade

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