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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '24 Jun 30, 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
Cash & Equivalents	3.47	14.03	6.27	4.25	4.29	9.72
Short-Term Investments	-	-	52.04	216.13	187.27	130.27
Cash & Short-Term Investments	3.47	14.03	58.31	220.38	191.56	139.99
Cash Growth	-54.90%	-75.94%	-73.54%	15.05%	36.84%	313.17%
Accounts Receivable	79.33	46.63	57.31	55.34	36.67	-
Other Receivables	6.1	32.65	40.39	24.51	31.3	57.72
Receivables	85.43	81.09	99.19	80.95	68.63	58.25
Inventory	425.93	338.86	491.67	241.29	253.61	182.16
Other Current Assets	21.78	7.12	5.53	2.89	3.23	3.36
Total Current Assets	536.61	441.09	654.7	545.5	517.02	383.76
Property, Plant & Equipment	970.19	971.85	1,022	741.69	817.44	822.11
Goodwill	-	7.3	7.3	7.3	7.3	7.3
Other Intangible Assets	7.5	0.3	0.7	1.1	1.5	1.9
Long-Term Deferred Charges	4.71	5	6.14	0.54	0.48	0.46
Other Long-Term Assets	785.47	785.47	603.26	582.8	424.61	426.98
Total Assets	2,314	2,220	2,305	1,884	1,771	1,644
Accounts Payable	214.43	139.83	191.19	151.69	130.45	66.92
Accrued Expenses	-	1.21	1.23	0.26	0.24	0.21
Short-Term Debt	47.66	24.26	0.76	2.08	0	0.5
Current Income Taxes Payable	-	-	37.63	0.61	2.92	-
Current Unearned Revenue	-	-	-	8.54	8.54	-
Other Current Liabilities	12.42	34.77	132.16	55.61	36.38	22.37
Total Current Liabilities	274.51	200.06	362.97	218.81	178.53	90.01
Long-Term Unearned Revenue	0.4	0.41	0.43	0.45	0.47	0.49
Long-Term Deferred Tax Liabilities	310.02	303.52	287.74	110.15	99.05	105.01
Total Liabilities	627.73	547.12	686.22	367.94	323.59	225.32
Common Stock	150	150	150	150	150	150
Retained Earnings	855.48	843	838.57	755.04	768.71	757.9
Comprensive Income & Other	680.33	680.33	630.3	610.63	529.02	510.98
Shareholders' Equity	1,686	1,673	1,619	1,516	1,448	1,419
Total Liabilities & Equity	2,314	2,220	2,305	1,884	1,771	1,644
Total Debt	47.66	24.26	0.76	2.08	0	0.5
Net Cash (Debt)	-44.19	-10.23	57.54	218.29	191.55	139.48
Net Cash Growth	-	-	-73.64%	13.96%	37.33%	367.26%
Net Cash Per Share	-1.48	-0.34	1.92	7.28	6.39	4.65
Filing Date Shares Outstanding	30	30	30	30	30	30
Total Common Shares Outstanding	30	30	30	30	30	30
Working Capital	262.1	241.03	291.73	326.69	338.5	293.75
Book Value Per Share	56.19	55.78	53.96	50.52	48.26	47.30
Tangible Book Value	1,678	1,666	1,611	1,507	1,439	1,410
Tangible Book Value Per Share	55.94	55.52	53.70	50.24	47.96	46.99
Land	-	163.93	177.4	122.24	111.63	99.98
Buildings	-	546.75	564.37	451.43	495.5	501.39
Machinery	-	479.39	457.82	350.79	332.67	332.4
Construction In Progress	-	33.96	54.46	6.18	34.29	1.08

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