Udapussellawa Plantations PLC (COSE:UDPL.N0000)

Udapussellawa Plantations Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Dec 31, 2022
Cash & Equivalents	1,424	1,351	1,732	575.1	338.27	119.05
Short-Term Investments	-	-	-	-	-	190.99
Cash & Short-Term Investments	1,424	1,351	1,732	575.1	338.27	310.04
Cash Growth	38.83%	-22.00%	201.22%	70.01%	9.11%	1776.27%
Accounts Receivable	453.91	307.02	59.78	88.07	85.38	73.94
Other Receivables	55.95	354.75	597.55	653.95	17.48	-
Receivables	509.86	662.31	657.33	742.02	420.27	401.22
Inventory	1,411	881.54	581.94	487.12	535.11	469.34
Other Current Assets	8.86	50.66	56.57	57.29	48.59	8.75
Total Current Assets	3,353	2,946	3,028	1,862	1,342	1,189
Property, Plant & Equipment	3,550	3,595	2,417	1,918	2,011	2,066
Goodwill	-	7.3	-	-	-	-
Other Intangible Assets	11.44	4.27	2.7	4.17	4.53	4.89
Other Long-Term Assets	2,851	2,852	1,635	1,398	1,132	1,048
Total Assets	9,766	9,404	7,082	5,182	4,489	4,308

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Dec 31, 2022
Accounts Payable	911.53	434.19	371.88	106.43	179.67	357.1
Accrued Expenses	-	221.05	247.85	174.72	148.25	-
Short-Term Debt	40.75	25.04	-	-	-	29.14
Current Portion of Long-Term Debt	-	-	-	10.4	212.92	230.83
Current Portion of Leases	0.46	0.78	4.78	4.29	5.33	6.6
Current Income Taxes Payable	160.05	94.81	160.41	-	-	28.09
Other Current Liabilities	452.38	596.85	281.9	165.59	190.3	81.55
Total Current Liabilities	1,565	1,373	1,067	461.43	736.46	733.3
Long-Term Debt	-	-	-	-	10.4	13.53
Long-Term Leases	0.05	0.05	0.73	5.51	9.8	10.81
Long-Term Unearned Revenue	75.83	76.86	81.73	85.73	89.49	90.33
Pension & Post-Retirement Benefits	1,004	1,008	873.92	754.88	749	477.61
Long-Term Deferred Tax Liabilities	1,320	1,317	995.01	744.67	523.35	400.18
Total Liabilities	3,965	3,774	3,018	2,052	2,119	1,726

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Dec 31, 2022
Common Stock	340	340	340	340	340	340
Retained Earnings	3,859	3,693	2,591	2,050	1,291	1,502
Comprehensive Income & Other	1,133	1,133	1,133	740.12	740.12	740.12
Total Common Equity	5,332	5,165	4,064	3,130	2,371	2,582
Minority Interest	469.33	464.52	-	-	-	-
Shareholders' Equity	5,801	5,630	4,064	3,130	2,371	2,582
Total Liabilities & Equity	9,766	9,404	7,082	5,182	4,489	4,308

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Dec 31, 2022
Total Debt	41.26	25.88	5.51	20.2	238.45	290.9
Net Cash (Debt)	1,383	1,325	1,727	554.9	99.82	19.14
Net Cash Growth	44.70%	-23.25%	211.19%	455.91%	421.60%	-
Net Cash Per Share	71.29	68.32	89.01	28.60	5.15	0.99
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	1,788	1,573	1,961	1,400	605.77	456.05
Book Value Per Share	274.86	266.27	209.50	161.33	122.21	133.09
Tangible Book Value	5,320	5,154	4,061	3,125	2,366	2,577
Tangible Book Value Per Share	274.27	265.68	209.36	161.12	121.97	132.84
Land	-	170.9	-	-	-	-
Buildings	-	851.35	226.69	219.92	219.92	-
Machinery	-	1,442	670.52	637.9	587.52	-
Construction In Progress	-	33.79	16.39	8.68	3.1	-

Data Source: S&P Global Market Intelligence Last updated: Aug 13, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 9, 2026

Data Sources Report a data error