Union Chemicals Lanka PLC (COSE:UCAR.N0000)

Union Chemicals Lanka Balance Sheet

Financials in millions LKR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 25, 2025	Dec 25, 2024	Dec 25, 2023	Dec 25, 2022	Dec 25, 2021	Dec 25, 2020
Cash & Equivalents	10.06	71.38	87.54	71.46	76.62	57.87
Short-Term Investments	-	-	-	-	3.54	-
Cash & Short-Term Investments	10.06	71.38	87.54	71.46	80.16	57.87
Cash Growth	-73.06%	-18.46%	22.50%	-10.86%	38.51%	537.92%
Accounts Receivable	328.29	211.8	165.05	124.25	344.28	223.77
Other Receivables	-	29.42	23.49	33.11	16.57	4.88
Receivables	328.29	242.39	189.6	158.29	361.69	229.51
Inventory	431.55	412.9	505.79	688.68	345.45	201.48
Other Current Assets	316.57	368.54	137.53	55.34	16.78	11.62
Total Current Assets	1,086	1,095	920.46	973.77	804.08	500.49
Property, Plant & Equipment	263.09	264.48	270.65	244.23	341.67	301.19
Long-Term Investments	212.47	40	45	45	-	-
Other Long-Term Assets	73.29	75.71	78.13	81.88	6.08	8.15
Total Assets	1,636	1,476	1,314	1,345	1,152	810.28
Accounts Payable	119.92	47.14	61.42	201.71	192.96	33.61
Accrued Expenses	-	58.35	44.88	26.49	27.09	20.37
Short-Term Debt	-	0.11	4.42	138.77	39.02	30.62
Current Portion of Long-Term Debt	-	-	-	-	48.77	-
Current Income Taxes Payable	67.11	49.41	48.07	26.69	28.67	24.23
Other Current Liabilities	7.7	12.62	7.58	12.27	6.37	10.46
Total Current Liabilities	194.73	167.62	166.37	405.94	342.87	119.28
Long-Term Debt	-	-	-	-	2.69	7.04
Pension & Post-Retirement Benefits	27.39	25.44	20.06	19.22	16.21	21.84
Long-Term Deferred Tax Liabilities	15.85	15.85	17.5	11.51	5.46	3.21
Total Liabilities	237.96	208.9	203.93	436.67	367.23	151.37
Common Stock	15	15	15	15	15	15
Retained Earnings	1,383	1,252	1,096	893.61	769.89	643.91
Shareholders' Equity	1,398	1,267	1,111	908.61	784.89	658.91
Total Liabilities & Equity	1,636	1,476	1,314	1,345	1,152	810.28
Total Debt	-	0.11	4.42	138.77	90.48	37.67
Net Cash (Debt)	10.06	71.27	83.12	-67.31	-10.32	20.21
Net Cash Growth	-73.06%	-14.26%	-	-	-	-
Net Cash Per Share	6.71	47.51	55.41	-44.87	-6.88	13.47
Filing Date Shares Outstanding	1.5	1.5	1.5	1.5	1.5	1.5
Total Common Shares Outstanding	1.5	1.5	1.5	1.5	1.5	1.5
Working Capital	891.74	927.58	754.1	567.84	461.21	381.2
Book Value Per Share	931.93	844.75	740.38	605.74	523.26	439.27
Tangible Book Value	1,398	1,267	1,111	908.61	784.89	658.91
Tangible Book Value Per Share	931.93	844.75	740.38	605.74	523.26	439.27
Land	-	110.38	110.38	110.38	110.38	78.98
Buildings	-	67.35	65.24	50.66	132.58	129.41
Machinery	-	272.77	265.43	237.75	235.41	214.01

Updated Sep 25, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.