Kelani Tyres PLC (COSE:TYRE.N0000)

Kelani Tyres Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	461.29	292.54	279.15	233.41	101.41	156.97
Short-Term Investments	920.92	1.49	504.81	606.29	47.81	42
Trading Asset Securities	-	369.09	370.14	242.41	242.88	242.4
Cash & Short-Term Investments	1,382	663.11	1,154	1,082	392.1	441.38
Cash Growth	11.18%	-42.54%	6.65%	175.98%	-11.16%	107.48%
Accounts Receivable	29.33	-	-	-	342.69	58.85
Other Receivables	12.5	13.73	6.29	12.9	11.23	39.15
Receivables	41.82	13.73	6.29	12.9	353.92	98
Prepaid Expenses	-	0.91	1.39	1.72	3.2	0.3
Other Current Assets	40.58	574.2	40.64	30	30	3.86
Total Current Assets	1,465	1,252	1,202	1,127	779.22	543.52
Property, Plant & Equipment	32.41	32.06	32.99	31.82	38.12	55.99
Long-Term Investments	5,205	5,757	5,229	4,910	5,291	5,035
Other Long-Term Assets	755.8	755.8	697.5	642.22	559.5	488.1
Total Assets	7,458	7,797	7,162	6,710	6,668	6,122
Accounts Payable	89.18	-	-	-	98.99	-
Accrued Expenses	-	2.3	1.49	1.75	0.88	44.12
Short-Term Debt	-	11.62	9.46	99.57	87.6	60.16
Current Portion of Long-Term Debt	-	-	-	0.83	10	10
Other Current Liabilities	-	84.05	71.61	63.31	52.75	-
Total Current Liabilities	89.18	97.97	82.55	165.46	250.22	114.28
Long-Term Debt	-	-	-	-	0.83	10.83
Pension & Post-Retirement Benefits	12.25	14.75	11.16	7.92	7.27	7.21
Long-Term Deferred Tax Liabilities	112.29	112.29	79.63	40.48	-	-
Total Liabilities	213.73	225.01	173.34	213.86	258.32	132.32
Common Stock	402	402	402	402	402	402
Retained Earnings	5,725	6,053	5,834	5,341	5,182	4,762
Comprehensive Income & Other	1,117	1,117	753.29	753.29	825.82	825.82
Shareholders' Equity	7,244	7,572	6,989	6,496	6,410	5,990
Total Liabilities & Equity	7,458	7,797	7,162	6,710	6,668	6,122
Total Debt	-	11.62	9.46	100.41	98.44	80.99
Net Cash (Debt)	1,382	651.49	1,145	981.7	293.66	360.38
Net Cash Growth	11.89%	-43.08%	16.60%	234.29%	-18.51%	205.26%
Net Cash Per Share	17.19	8.10	14.24	12.21	3.65	4.48
Filing Date Shares Outstanding	80.4	80.4	80.4	80.4	80.4	80.4
Total Common Shares Outstanding	80.4	80.4	80.4	80.4	80.4	80.4
Working Capital	1,375	1,154	1,120	961.26	529	429.24
Book Value Per Share	90.10	94.18	86.93	80.80	79.72	74.50
Tangible Book Value	7,244	7,572	6,989	6,496	6,410	5,990
Tangible Book Value Per Share	90.10	94.18	86.93	80.80	79.72	74.50
Land	-	23.09	23.09	23.09	23.09	23.09
Buildings	-	4.09	4.09	2.42	2.42	3.1
Machinery	-	39.79	39.58	38.96	33.16	54.88

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.