Watawala Plantations PLC (COSE: WATA.N0000)

Watawala Plantations Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	723.13	797.42	856.99	1,427	407.96	186.55
Short-Term Investments	1,507	924.03	4.87	514.91	207.47	-
Cash & Short-Term Investments	2,230	1,721	861.86	1,942	615.42	186.55
Cash Growth	13.25%	99.74%	-55.62%	215.54%	229.89%	-8.55%
Accounts Receivable	588.88	134.24	236.95	20.71	26.91	101.3
Other Receivables	38.75	120.12	217.52	228.32	245.45	157.76
Receivables	627.63	254.36	454.47	249.03	272.36	259.06
Inventory	444.89	559.81	874.63	245.92	111.27	151.31
Prepaid Expenses	-	120.26	201.96	11.19	14.8	97.44
Other Current Assets	70.87	101.48	110.01	88.73	73.58	61.73
Total Current Assets	3,373	2,757	2,503	2,537	1,087	756.1
Property, Plant & Equipment	5,441	5,339	5,293	5,277	5,059	5,137
Other Intangible Assets	46.41	48.14	47.44	28.28	19.23	23.53
Other Long-Term Assets	1,271	1,287	990.62	1,049	931.88	1,071
Total Assets	10,132	9,431	8,834	8,892	7,097	6,988
Accounts Payable	2,278	283.19	353.62	203.03	128.7	86.19
Accrued Expenses	-	88.46	87.21	82.33	73.27	46.91
Short-Term Debt	54.3	80.64	59.45	-	25.67	211.97
Current Portion of Long-Term Debt	34.53	88.23	-	142.44	221.67	188.72
Current Portion of Leases	3.6	4.45	2.91	4.99	5.56	3.34
Current Income Taxes Payable	300.55	108.59	4.46	0.77	-	52.56
Other Current Liabilities	-	554.52	368.17	305.9	164.3	183.84
Total Current Liabilities	2,671	1,208	875.81	739.46	619.16	773.53
Long-Term Debt	30.56	38.89	-	225	367.44	568.45
Long-Term Leases	480.92	401.79	273.63	256.56	253.3	247.2
Long-Term Unearned Revenue	36.14	36.73	39.08	41.44	92	142.55
Long-Term Deferred Tax Liabilities	985.71	978.45	805.55	316.94	431.55	379.34
Total Liabilities	4,576	3,034	2,331	1,792	2,035	2,389
Common Stock	511.85	511.85	511.85	511.85	511.85	511.85
Retained Earnings	4,833	5,677	5,768	6,346	4,551	4,086
Total Common Equity	5,345	6,189	6,280	6,858	5,062	4,598
Minority Interest	211.3	208.61	222.8	241.89	-	-
Shareholders' Equity	5,556	6,397	6,503	7,100	5,062	4,598
Total Liabilities & Equity	10,132	9,431	8,834	8,892	7,097	6,988
Total Debt	603.91	614	335.99	628.99	873.65	1,220
Net Cash (Debt)	1,626	1,107	525.88	1,313	-258.22	-1,033
Net Cash Growth	11.48%	110.59%	-59.95%	-	-	-
Net Cash Per Share	8.00	5.45	2.59	6.46	-1.27	-5.10
Filing Date Shares Outstanding	203.31	203.31	203.31	203.31	203.31	203.31
Total Common Shares Outstanding	203.31	203.31	203.31	203.31	203.31	203.31
Working Capital	701.88	1,549	1,627	1,797	468.27	-17.43
Book Value Per Share	26.29	30.44	30.89	33.73	24.90	22.62
Tangible Book Value	5,298	6,141	6,233	6,830	5,043	4,575
Tangible Book Value Per Share	26.06	30.20	30.66	33.59	24.81	22.50
Land	-	166.04	166.04	-	-	-
Buildings	-	1,811	1,702	1,501	1,460	1,388
Machinery	-	1,870	1,751	1,730	1,451	1,441
Construction In Progress	-	42.83	34.97	110.93	24.3	5.34

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