Udapussellawa Plantations PLC (COSE:UDPL.N0000)

Udapussellawa Plantations 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	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	976.43	1,732	575.1	338.27	119.05	16.52
Short-Term Investments	-	-	-	-	190.99	-
Cash & Short-Term Investments	976.43	1,732	575.1	338.27	310.04	16.52
Cash Growth	-6.82%	201.22%	70.01%	9.11%	1776.27%	1.64%
Accounts Receivable	512.77	59.78	88.07	85.38	73.94	1.84
Other Receivables	550.43	597.55	653.95	17.48	-	13.53
Receivables	1,063	657.33	742.02	420.27	401.22	78.99
Inventory	867.1	581.94	487.12	535.11	469.34	181.38
Other Current Assets	28.33	56.57	57.29	48.59	8.75	36.74
Total Current Assets	2,935	3,028	1,862	1,342	1,189	313.64
Property, Plant & Equipment	3,371	2,417	1,918	2,011	2,066	1,086
Other Intangible Assets	9.23	2.7	4.17	4.53	4.89	6.78
Other Long-Term Assets	2,450	1,635	1,398	1,132	1,048	1,027
Total Assets	8,765	7,082	5,182	4,489	4,308	2,434
Accounts Payable	778.76	371.88	106.43	179.67	357.1	40.19
Accrued Expenses	-	247.85	174.72	148.25	-	126.68
Short-Term Debt	4.43	-	-	-	29.14	262.23
Current Portion of Long-Term Debt	-	-	10.4	212.92	230.83	50.39
Current Portion of Leases	3.06	4.78	4.29	5.33	6.6	8.44
Current Income Taxes Payable	99.49	160.41	-	-	28.09	12.05
Other Current Liabilities	285.64	281.89	165.59	190.3	81.55	293.61
Total Current Liabilities	1,171	1,067	461.43	736.46	733.3	793.57
Long-Term Debt	-	-	-	10.4	13.53	28.47
Long-Term Leases	0.17	0.73	5.51	9.8	10.81	17.41
Long-Term Unearned Revenue	80.02	81.73	85.73	89.49	90.33	93.03
Pension & Post-Retirement Benefits	876.25	873.92	754.88	749	477.61	718.02
Long-Term Deferred Tax Liabilities	1,351	995.01	744.67	523.35	400.18	105.88
Total Liabilities	3,479	3,018	2,052	2,119	1,726	1,756
Common Stock	340	340	340	340	340	340
Retained Earnings	3,374	2,591	2,050	1,291	1,502	337.21
Comprehensive Income & Other	1,133	1,133	740.12	740.12	740.12	-
Shareholders' Equity	5,287	4,064	3,130	2,371	2,582	677.21
Total Liabilities & Equity	8,765	7,082	5,182	4,489	4,308	2,434
Total Debt	7.65	5.51	20.2	238.45	290.9	366.93
Net Cash (Debt)	968.78	1,727	554.9	99.82	19.14	-350.4
Net Cash Growth	-6.49%	211.19%	455.91%	421.60%	-	-
Net Cash Per Share	50.27	89.01	28.60	5.15	0.99	-18.06
Filing Date Shares Outstanding	19.4	19.4	19.4	19.4	19.4	19.4
Total Common Shares Outstanding	19.4	19.4	19.4	19.4	19.4	19.4
Working Capital	1,764	1,961	1,400	605.77	456.05	-479.93
Book Value Per Share	249.84	209.50	161.33	122.21	133.09	34.91
Tangible Book Value	4,837	4,061	3,125	2,366	2,577	670.43
Tangible Book Value Per Share	249.36	209.36	161.12	121.97	132.84	34.56
Buildings	-	226.69	219.92	219.92	-	219.92
Machinery	-	670.52	637.9	587.52	-	539.22
Construction In Progress	-	16.39	8.68	3.1	-	0.25

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