Tea Smallholder Factories PLC (COSE:TSML.N0000)

Tea Smallholder Factories Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	5.4	4.08	4.64	14.03	6.27	4.25
Short-Term Investments	52.66	51.29	-	-	52.04	216.13
Cash & Short-Term Investments	58.06	55.37	4.64	14.03	58.31	220.38
Cash Growth	2484.86%	1092.99%	-66.91%	-75.94%	-73.54%	15.05%
Accounts Receivable	156.76	171.51	45.48	46.62	57.31	55.34
Other Receivables	-	77.8	33.12	32.65	40.39	24.51
Receivables	156.76	249.85	80.23	81.09	99.19	80.95
Inventory	689.96	495.45	410.06	338.86	491.67	241.29
Other Current Assets	11.73	11.18	11.15	7.12	5.53	2.89
Total Current Assets	916.51	811.86	506.09	441.09	654.7	545.5
Property, Plant & Equipment	973.72	983.87	978.41	971.85	1,022	741.69
Goodwill	7.3	7.3	7.3	7.3	7.3	7.3
Other Intangible Assets	-	-	-	0.3	0.7	1.1
Long-Term Deferred Charges	0.04	0.05	3.2	4.99	6.14	0.54
Other Long-Term Assets	996	996	813.2	785.47	603.26	582.8
Total Assets	2,894	2,800	2,314	2,220	2,305	1,884

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	317.36	361.04	182.03	139.83	191.19	151.69
Accrued Expenses	-	40.44	1.37	1.21	1.23	0.26
Short-Term Debt	40.75	25.04	20.61	24.26	0.76	2.08
Current Income Taxes Payable	17.2	4.15	-	-	37.63	0.61
Current Unearned Revenue	-	-	-	-	-	8.54
Other Current Liabilities	176.18	57.08	33.4	34.77	132.16	55.61
Total Current Liabilities	551.49	487.75	237.42	200.06	362.97	218.81
Long-Term Unearned Revenue	0.36	0.37	0.39	0.41	0.43	0.45
Pension & Post-Retirement Benefits	61.03	49.83	38.91	43.13	35.08	38.53
Long-Term Deferred Tax Liabilities	383.12	383.12	324.21	303.52	287.74	110.15
Other Long-Term Liabilities	0	-	0	0	-	-
Total Liabilities	996	921.07	600.93	547.12	686.22	367.94

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	150	150	150	150	150	150
Retained Earnings	1,048	1,028	862.62	843	838.57	755.04
Comprehensive Income & Other	700.21	700.21	700.21	680.33	630.3	610.63
Shareholders' Equity	1,898	1,878	1,713	1,673	1,619	1,516
Total Liabilities & Equity	2,894	2,800	2,314	2,220	2,305	1,884

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	40.75	25.04	20.61	24.26	0.76	2.08
Net Cash (Debt)	17.31	30.33	-15.97	-10.23	57.54	218.29
Net Cash Growth	-	-	-	-	-73.64%	13.96%
Net Cash Per Share	0.58	1.01	-0.53	-0.34	1.92	7.28
Filing Date Shares Outstanding	30	30	30	30	30	30
Total Common Shares Outstanding	30	30	30	30	30	30
Working Capital	365.02	324.11	268.67	241.03	291.73	326.69
Book Value Per Share	63.26	62.61	57.09	55.78	53.96	50.52
Tangible Book Value	1,891	1,871	1,706	1,666	1,611	1,507
Tangible Book Value Per Share	63.02	62.37	56.85	55.52	53.70	50.24
Land	-	170.9	170.21	163.93	177.4	122.24
Buildings	-	573.82	571.43	546.75	564.37	451.43
Machinery	-	582.97	512.53	479.39	457.82	350.79
Construction In Progress	-	5.51	7.83	33.96	54.46	6.18

Data Source: S&P Global Market Intelligence Last updated: Aug 13, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 9, 2026

Data Sources Report a data error