Udapussellawa Plantations Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '24 Jun 30, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	749.05	575.1	338.27	119.05	16.52	16.26
Short-Term Investments	-	-	-	190.99	-	-
Cash & Short-Term Investments	749.05	575.1	338.27	310.04	16.52	16.26
Cash Growth	281.08%	70.01%	9.11%	1776.27%	1.64%	432.18%
Accounts Receivable	151.06	88.07	85.38	73.94	1.84	1.13
Other Receivables	-	50.43	17.48	-	13.53	36.85
Receivables	1,014	742.02	420.27	401.22	78.99	93.08
Inventory	366.02	487.12	535.11	469.34	181.38	220.48
Other Current Assets	16.37	57.29	48.59	8.75	36.74	44.52
Total Current Assets	2,145	1,862	1,342	1,189	313.64	374.34
Property, Plant & Equipment	1,894	1,918	2,011	2,066	1,086	1,133
Other Intangible Assets	3.79	4.17	4.53	4.89	6.78	9.07
Other Long-Term Assets	1,399	1,398	1,132	1,048	1,027	1,062
Total Assets	5,442	5,182	4,489	4,308	2,434	2,578
Accounts Payable	383.66	106.43	179.67	357.1	40.19	45.82
Accrued Expenses	-	174.72	148.25	-	126.68	136.73
Short-Term Debt	-	-	-	29.14	262.23	608.9
Current Portion of Long-Term Debt	7.28	10.4	212.92	230.83	50.39	123.97
Current Portion of Leases	3.85	4.29	5.33	6.6	8.44	4.23
Current Income Taxes Payable	64.76	-	-	28.09	12.05	-
Other Current Liabilities	14.73	165.59	190.3	81.55	293.61	181.96
Total Current Liabilities	474.28	461.43	736.46	733.3	793.57	1,102
Long-Term Debt	-	-	10.4	13.53	28.47	70.8
Long-Term Leases	4.91	5.51	9.8	10.81	17.41	7.72
Long-Term Unearned Revenue	84.7	85.73	89.49	90.33	93.03	96.55
Long-Term Deferred Tax Liabilities	794.3	744.67	523.35	400.18	105.88	204.51
Total Liabilities	2,102	2,052	2,119	1,726	1,756	2,092
Common Stock	340	340	340	340	340	340
Retained Earnings	2,260	2,050	1,291	1,502	337.21	146.22
Comprensive Income & Other	740.12	740.12	740.12	740.12	-	-
Shareholders' Equity	3,340	3,130	2,371	2,582	677.21	486.22
Total Liabilities & Equity	5,442	5,182	4,489	4,308	2,434	2,578
Total Debt	16.04	20.2	238.45	290.9	366.93	815.62
Net Cash (Debt)	733.02	554.9	99.82	19.14	-350.4	-799.36
Net Cash Growth	449.23%	455.91%	421.60%	-	-	-
Net Cash Per Share	37.78	28.60	5.15	0.99	-18.06	-41.21
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	1,671	1,400	605.77	456.05	-479.93	-727.26
Book Value Per Share	172.17	161.33	122.21	133.09	34.91	25.06
Tangible Book Value	3,336	3,125	2,366	2,577	670.43	477.15
Tangible Book Value Per Share	171.98	161.12	121.97	132.84	34.56	24.60
Buildings	-	219.92	219.92	-	219.92	219.93
Machinery	-	637.9	587.52	-	539.22	546.58
Construction In Progress	-	8.68	3.1	-	0.25	15.46

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