Kelani Tyres PLC (COSE: TYRE.N0000)

Kelani Tyres Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	295.57	279.15	233.41	101.41	156.97	185.41
Short-Term Investments	872.99	504.81	606.29	47.81	42	27.33
Trading Asset Securities	-	370.14	242.41	242.88	242.4	-
Cash & Short-Term Investments	1,169	1,154	1,082	392.1	441.38	212.74
Cash Growth	-23.76%	6.65%	175.98%	-11.16%	107.48%	227.86%
Accounts Receivable	5.27	-	-	342.69	58.85	289.69
Other Receivables	47.56	7.33	12.9	11.23	39.15	354.85
Receivables	52.83	7.33	12.9	353.92	98	644.54
Prepaid Expenses	-	1.39	1.72	3.2	0.3	0.94
Other Current Assets	-	39.6	30	30	3.86	4.47
Total Current Assets	1,221	1,202	1,127	779.22	543.52	862.69
Property, Plant & Equipment	32.71	32.99	31.82	38.12	55.99	41.21
Long-Term Investments	5,410	5,229	4,910	5,291	5,035	3,899
Other Long-Term Assets	697.5	697.5	642.22	559.5	488.1	439.82
Total Assets	7,362	7,162	6,710	6,668	6,122	5,242
Accounts Payable	78.1	-	-	98.99	-	-
Accrued Expenses	-	1.49	1.75	0.88	44.12	50.57
Short-Term Debt	19.18	9.46	99.57	87.6	60.16	63.84
Current Portion of Long-Term Debt	-	-	0.83	10	10	10
Other Current Liabilities	-	71.61	63.31	52.75	-	-
Total Current Liabilities	97.27	82.55	165.46	250.22	114.28	124.42
Long-Term Debt	-	-	-	0.83	10.83	20.83
Long-Term Deferred Tax Liabilities	79.63	79.63	40.48	-	-	-
Total Liabilities	188.06	173.34	213.86	258.32	132.32	151.98
Common Stock	402	402	402	402	402	402
Retained Earnings	6,018	5,834	5,341	5,182	4,762	4,201
Comprensive Income & Other	753.29	753.29	753.29	825.82	825.82	487.61
Shareholders' Equity	7,174	6,989	6,496	6,410	5,990	5,090
Total Liabilities & Equity	7,362	7,162	6,710	6,668	6,122	5,242
Total Debt	19.18	9.46	100.41	98.44	80.99	94.68
Net Cash (Debt)	1,149	1,145	981.7	293.66	360.38	118.06
Net Cash Growth	-24.62%	16.60%	234.29%	-18.51%	205.26%	-
Net Cash Per Share	14.16	14.24	12.21	3.65	4.48	1.47
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	1,124	1,120	961.26	529	429.24	738.27
Book Value Per Share	89.23	86.93	80.80	79.72	74.50	63.31
Tangible Book Value	7,174	6,989	6,496	6,410	5,990	5,090
Tangible Book Value Per Share	89.23	86.93	80.80	79.72	74.50	63.31
Land	-	23.09	23.09	23.09	23.09	14.28
Buildings	-	4.09	2.42	2.42	3.1	5.2
Machinery	-	39.58	38.96	33.16	54.88	38.31

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