Sea Pearl Beach Resort & Spa Limited (DSE:SEAPEARL)

DSE:SEAPEARL Balance Sheet

Financials in millions BDT. Fiscal year is July - June.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	77.75	58.88	91.43	50.41	68.74	162.86
Short-Term Investments	38.92	36.66	42.59	87.3	67.81	19.92
Cash & Short-Term Investments	116.68	95.54	134.03	137.71	136.55	182.78
Cash Growth	22.02%	-28.72%	-2.67%	0.85%	-25.29%	59.09%
Accounts Receivable	284.51	265.29	290.14	286.42	71.76	64.44
Receivables	284.51	265.29	290.14	286.42	71.76	64.44
Inventory	139.54	124.49	112.32	119.96	51.65	41
Prepaid Expenses	9.4	14.83	6.71	10.95	0.57	2.6
Other Current Assets	124.46	111.83	83.66	217.62	207.75	196.6
Total Current Assets	674.59	611.97	626.85	772.66	468.28	487.41
Property, Plant & Equipment	7,513	7,557	7,678	6,753	6,007	5,544
Long-Term Investments	513.84	512.62	456.9	416.02	-	-
Total Assets	8,701	8,682	8,762	7,942	6,475	6,031
Accounts Payable	1.31	340.4	340.32	5.75	5.55	3.1
Accrued Expenses	21.89	22.21	35.02	51.3	27.94	41.49
Short-Term Debt	124.38	123.61	108.93	118.57	113.95	39.49
Current Portion of Long-Term Debt	988.8	988.8	989.45	991.04	991.04	985.47
Current Portion of Leases	18	18	18	10.91	15.68	5.21
Current Income Taxes Payable	55.95	54.22	47.6	37.5	24.54	19.03
Other Current Liabilities	797.1	468.88	454.2	545.06	21.34	5.94
Total Current Liabilities	2,007	2,016	1,994	1,760	1,200	1,100
Long-Term Debt	4,805	4,664	4,305	3,995	3,767	3,593
Long-Term Leases	22.44	10.1	13.39	3	1.38	2.15
Long-Term Deferred Tax Liabilities	120.77	145.69	217.94	152.69	85.18	52.01
Total Liabilities	6,955	6,836	6,530	5,911	5,054	4,747
Common Stock	1,208	1,208	1,208	1,208	1,208	1,208
Retained Earnings	519.49	620.93	1,002	831.12	226.25	76.99
Comprehensive Income & Other	19.2	16.93	22.87	-7.59	-12.96	-0.89
Shareholders' Equity	1,746	1,845	2,233	2,031	1,421	1,284
Total Liabilities & Equity	8,701	8,682	8,762	7,942	6,475	6,031
Total Debt	5,958	5,805	5,435	5,118	4,889	4,626
Net Cash (Debt)	-5,841	-5,709	-5,301	-4,981	-4,753	-4,443
Net Cash Per Share	-48.38	-47.28	-43.90	-41.25	-39.36	-36.80
Filing Date Shares Outstanding	120.75	120.75	120.75	120.75	120.75	120.75
Total Common Shares Outstanding	120.75	120.75	120.75	120.75	120.75	120.75
Working Capital	-1,333	-1,404	-1,367	-987.48	-731.75	-612.31
Book Value Per Share	14.46	15.28	18.49	16.82	11.77	10.63
Tangible Book Value	1,746	1,845	2,233	2,031	1,421	1,284
Tangible Book Value Per Share	14.46	15.28	18.49	16.82	11.77	10.63
Land	-	656.58	629.23	424.93	247.9	202.87
Buildings	-	5,955	5,934	4,992	3,939	3,718
Machinery	-	1,733	1,716	1,404	1,257	1,143
Construction In Progress	29.01	29.01	44.09	448.61	988.6	795.96

Source: S&P Global Market Intelligence. Standard template. Financial Sources.