Tea Smallholder Factories PLC (COSE:TSML.N0000)

Tea Smallholder Factories 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	4.64	14.03	6.27	4.25	4.29
Short-Term Investments	-	-	52.04	216.13	187.27
Cash & Short-Term Investments	4.64	14.03	58.31	220.38	191.56
Cash Growth	-66.91%	-75.94%	-73.54%	15.05%	36.84%
Accounts Receivable	45.48	46.62	57.31	55.34	36.67
Other Receivables	33.12	32.65	40.39	24.51	31.3
Receivables	80.23	81.09	99.19	80.95	68.63
Inventory	410.06	338.86	491.67	241.29	253.61
Other Current Assets	11.15	7.12	5.53	2.89	3.23
Total Current Assets	506.09	441.09	654.7	545.5	517.02
Property, Plant & Equipment	978.41	971.85	1,022	741.69	817.44
Goodwill	7.3	7.3	7.3	7.3	7.3
Other Intangible Assets	-	0.3	0.7	1.1	1.5
Long-Term Deferred Charges	3.2	4.99	6.14	0.54	0.48
Other Long-Term Assets	813.2	785.47	603.26	582.8	424.61
Total Assets	2,314	2,220	2,305	1,884	1,771
Accounts Payable	182.03	139.83	191.19	151.69	130.45
Accrued Expenses	1.37	1.21	1.23	0.26	0.24
Short-Term Debt	20.61	24.26	0.76	2.08	0
Current Income Taxes Payable	-	-	37.63	0.61	2.92
Current Unearned Revenue	-	-	-	8.54	8.54
Other Current Liabilities	33.4	34.77	132.16	55.61	36.38
Total Current Liabilities	237.42	200.06	362.97	218.81	178.53
Long-Term Unearned Revenue	0.39	0.41	0.43	0.45	0.47
Long-Term Deferred Tax Liabilities	324.21	303.52	287.74	110.15	99.05
Other Long-Term Liabilities	0	0	-	-	-
Total Liabilities	600.93	547.12	686.22	367.94	323.59
Common Stock	150	150	150	150	150
Retained Earnings	862.62	843	838.57	755.04	768.71
Comprehensive Income & Other	700.21	680.33	630.3	610.63	529.02
Shareholders' Equity	1,713	1,673	1,619	1,516	1,448
Total Liabilities & Equity	2,314	2,220	2,305	1,884	1,771
Total Debt	20.61	24.26	0.76	2.08	0
Net Cash (Debt)	-15.97	-10.23	57.54	218.29	191.55
Net Cash Growth	-	-	-73.64%	13.96%	37.33%
Net Cash Per Share	-0.53	-0.34	1.92	7.28	6.39
Filing Date Shares Outstanding	30	30	30	30	30
Total Common Shares Outstanding	30	30	30	30	30
Working Capital	268.67	241.03	291.73	326.69	338.5
Book Value Per Share	57.09	55.78	53.96	50.52	48.26
Tangible Book Value	1,706	1,666	1,611	1,507	1,439
Tangible Book Value Per Share	56.85	55.52	53.70	50.24	47.96
Land	170.21	163.93	177.4	122.24	111.63
Buildings	571.43	546.75	564.37	451.43	495.5
Machinery	512.53	479.39	457.82	350.79	332.67
Construction In Progress	7.83	33.96	54.46	6.18	34.29

Updated Feb 3, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.