Udapussellawa Plantations Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	1,351	1,732	575.1	338.27	119.05
Short-Term Investments	-	-	-	-	190.99
Cash & Short-Term Investments	1,351	1,732	575.1	338.27	310.04
Cash Growth	-22.00%	201.22%	70.01%	9.11%	1776.27%
Accounts Receivable	667.37	59.78	88.07	85.38	73.94
Other Receivables	25.04	597.55	653.95	17.48	-
Receivables	692.41	657.33	742.02	420.27	401.22
Inventory	881.54	581.94	487.12	535.11	469.34
Other Current Assets	20.56	56.57	57.29	48.59	8.75
Total Current Assets	2,946	3,028	1,862	1,342	1,189
Property, Plant & Equipment	3,595	2,417	1,918	2,011	2,066
Other Intangible Assets	11.57	2.7	4.17	4.53	4.89
Other Long-Term Assets	2,852	1,635	1,398	1,132	1,048
Total Assets	9,404	7,082	5,182	4,489	4,308
Accounts Payable	903.55	371.88	106.43	179.67	357.1
Accrued Expenses	-	247.85	174.72	148.25	-
Short-Term Debt	25.04	-	-	-	29.14
Current Portion of Long-Term Debt	-	-	10.4	212.92	230.83
Current Portion of Leases	0.78	4.78	4.29	5.33	6.6
Current Income Taxes Payable	94.81	160.41	-	-	28.09
Other Current Liabilities	348.54	281.89	165.59	190.3	81.55
Total Current Liabilities	1,373	1,067	461.43	736.46	733.3
Long-Term Debt	-	-	-	10.4	13.53
Long-Term Leases	0.05	0.73	5.51	9.8	10.81
Long-Term Unearned Revenue	76.86	81.73	85.73	89.49	90.33
Pension & Post-Retirement Benefits	1,008	873.92	754.88	749	477.61
Long-Term Deferred Tax Liabilities	1,317	995.01	744.67	523.35	400.18
Other Long-Term Liabilities	-0	-	-	-	-
Total Liabilities	3,774	3,018	2,052	2,119	1,726
Common Stock	340	340	340	340	340
Retained Earnings	3,693	2,591	2,050	1,291	1,502
Comprehensive Income & Other	1,133	1,133	740.12	740.12	740.12
Total Common Equity	5,165	4,064	3,130	2,371	2,582
Minority Interest	464.52	-	-	-	-
Shareholders' Equity	5,630	4,064	3,130	2,371	2,582
Total Liabilities & Equity	9,404	7,082	5,182	4,489	4,308
Total Debt	25.88	5.51	20.2	238.45	290.9
Net Cash (Debt)	1,325	1,727	554.9	99.82	19.14
Net Cash Growth	-23.25%	211.19%	455.91%	421.60%	-
Net Cash Per Share	68.31	89.01	28.60	5.15	0.99
Filing Date Shares Outstanding	19.4	19.4	19.4	19.4	19.4
Total Common Shares Outstanding	19.4	19.4	19.4	19.4	19.4
Working Capital	1,573	1,961	1,400	605.77	456.05
Book Value Per Share	266.27	209.50	161.33	122.21	133.09
Tangible Book Value	5,154	4,061	3,125	2,366	2,577
Tangible Book Value Per Share	265.68	209.36	161.12	121.97	132.84
Buildings	-	226.69	219.92	219.92	-
Machinery	-	670.52	637.9	587.52	-
Construction In Progress	-	16.39	8.68	3.1	-