Tea Smallholder Factories 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	Sep '25 Sep 30, 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	6.46	4.64	14.03	6.27	4.25	4.29
Short-Term Investments	51.5	-	-	52.04	216.13	187.27
Cash & Short-Term Investments	57.96	4.64	14.03	58.31	220.38	191.56
Cash Growth	1837.20%	-66.91%	-75.94%	-73.54%	15.05%	36.84%
Accounts Receivable	163.76	45.48	46.62	57.31	55.34	36.67
Other Receivables	6.1	33.12	32.65	40.39	24.51	31.3
Receivables	169.86	80.23	81.09	99.19	80.95	68.63
Inventory	402.52	410.06	338.86	491.67	241.29	253.61
Other Current Assets	12.48	11.15	7.12	5.53	2.89	3.23
Total Current Assets	642.82	506.09	441.09	654.7	545.5	517.02
Property, Plant & Equipment	951.53	978.41	971.85	1,022	741.69	817.44
Goodwill	-	7.3	7.3	7.3	7.3	7.3
Other Intangible Assets	7.3	-	0.3	0.7	1.1	1.5
Long-Term Deferred Charges	0.07	3.2	4.99	6.14	0.54	0.48
Other Long-Term Assets	813.2	813.2	785.47	603.26	582.8	424.61
Total Assets	2,416	2,314	2,220	2,305	1,884	1,771
Accounts Payable	224.16	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	4.43	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	25.95	33.4	34.77	132.16	55.61	36.38
Total Current Liabilities	254.53	237.42	200.06	362.97	218.81	178.53
Long-Term Unearned Revenue	0.38	0.39	0.41	0.43	0.45	0.47
Pension & Post-Retirement Benefits	49.12	38.91	43.13	35.08	38.53	45.55
Long-Term Deferred Tax Liabilities	332.67	324.21	303.52	287.74	110.15	99.05
Other Long-Term Liabilities	0	0	0	-	-	-
Total Liabilities	636.7	600.93	547.12	686.22	367.94	323.59
Common Stock	150	150	150	150	150	150
Retained Earnings	928.69	862.62	843	838.57	755.04	768.71
Comprehensive Income & Other	700.21	700.21	680.33	630.3	610.63	529.02
Shareholders' Equity	1,779	1,713	1,673	1,619	1,516	1,448
Total Liabilities & Equity	2,416	2,314	2,220	2,305	1,884	1,771
Total Debt	4.43	20.61	24.26	0.76	2.08	0
Net Cash (Debt)	53.54	-15.97	-10.23	57.54	218.29	191.55
Net Cash Growth	-	-	-	-73.64%	13.96%	37.33%
Net Cash Per Share	1.77	-0.53	-0.34	1.92	7.28	6.39
Filing Date Shares Outstanding	30	30	30	30	30	30
Total Common Shares Outstanding	30	30	30	30	30	30
Working Capital	388.29	268.67	241.03	291.73	326.69	338.5
Book Value Per Share	59.30	57.09	55.78	53.96	50.52	48.26
Tangible Book Value	1,772	1,706	1,666	1,611	1,507	1,439
Tangible Book Value Per Share	59.05	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 Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.