Vallibel Power Erathna PLC (COSE:VPEL.N0000)

Vallibel Power Erathna 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	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	837.12	931.76	873.89	499.56	155.99	296.64
Accounts Receivable	223.42	70.94	77.18	1,207	774.84	560.07
Other Receivables	37.1	21.16	19.81	19.25	8.25	7.45
Inventory	28.18	26.6	17	15.9	9.19	-
Other Current Assets	-	13.58	16.16	11.91	8.72	10.19
Total Current Assets	1,126	1,064	1,004	1,753	956.99	874.35
Property, Plant & Equipment	3,077	2,048	1,871	1,949	2,034	2,118
Other Intangible Assets	17.67	22.99	33.64	44.28	54.92	65.56
Other Long-Term Assets	4.5	4.5	4.5	4.5	4.5	4.5
Total Assets	4,225	3,139	2,913	3,751	3,050	3,063
Accrued Expenses	33.84	10.96	27.13	23.9	20.49	31.59
Current Portion of Long-Term Debt	8.44	-	-	-	-	-
Current Portion of Leases	1.58	1.45	2.5	2.35	5.24	4.91
Current Income Taxes Payable	86.07	170.48	345.99	57.57	97.2	84.74
Other Current Liabilities	-0	30.48	20.41	15.59	14.71	10.11
Total Current Liabilities	129.92	213.37	396.03	99.4	137.64	131.34
Long-Term Debt	700.43	-	-	-	-	-
Long-Term Leases	35.8	38.8	40.33	38.95	41.13	46.37
Pension & Post-Retirement Benefits	81.55	77.95	53.05	32.38	31.67	41.16
Long-Term Deferred Tax Liabilities	197.22	203.56	218.73	231.47	127.49	131.52
Other Long-Term Liabilities	0	-	-	-	-	-
Total Liabilities	1,145	533.68	708.14	402.2	337.92	350.4
Common Stock	1,174	1,174	1,174	1,174	1,174	1,174
Retained Earnings	1,679	1,253	846.06	1,867	1,302	1,313
Total Common Equity	2,854	2,427	2,020	3,041	2,476	2,488
Minority Interest	226.55	178.62	184.26	307.72	235.68	224.79
Shareholders' Equity	3,080	2,606	2,205	3,349	2,712	2,712
Total Liabilities & Equity	4,225	3,139	2,913	3,751	3,050	3,063
Total Debt	746.25	40.26	42.83	41.3	46.37	51.28
Net Cash (Debt)	90.86	891.5	831.06	458.26	109.62	245.36
Net Cash Growth	-85.88%	7.27%	81.35%	318.06%	-55.32%	-66.47%
Net Cash Per Share	0.12	1.19	1.11	0.61	0.15	0.33
Filing Date Shares Outstanding	747.11	747.11	747.11	747.11	747.11	747.11
Total Common Shares Outstanding	747.11	747.11	747.11	747.11	747.11	747.11
Working Capital	995.89	850.67	608	1,654	819.35	743.01
Book Value Per Share	3.82	3.25	2.70	4.07	3.31	3.33
Tangible Book Value	2,836	2,404	1,987	2,997	2,421	2,422
Tangible Book Value Per Share	3.80	3.22	2.66	4.01	3.24	3.24
Land	-	331.55	177.18	177.18	177.18	177.18
Buildings	-	1,725	1,725	1,725	1,725	1,725
Machinery	-	1,143	1,142	1,142	1,141	1,141
Construction In Progress	-	103.6	-	-	-	-

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