Quality Beverages Balance Sheet

Financials in millions MUR. Fiscal year is January - December.

Millions MUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	-	90.06	64.91	19.57	49.78
Short-Term Investments	-	7.04	-	-	-
Cash & Short-Term Investments	-	97.1	64.91	19.57	49.78
Cash Growth	-	49.60%	231.66%	-60.69%	-4.56%
Accounts Receivable	-	439.59	492.18	296.08	230.54
Other Receivables	-	38.09	29.06	11.94	24.35
Receivables	-	477.68	521.24	308.03	254.89
Inventory	-	763.77	564.58	445.11	290.72
Prepaid Expenses	-	83.66	31.57	8.05	1.91
Other Current Assets	1,521	-	0.46	0.18	-
Total Current Assets	1,521	1,422	1,183	780.95	597.3
Property, Plant & Equipment	-	1,361	1,356	1,144	1,126
Long-Term Investments	-	2.54	3.36	0.19	0.19
Goodwill	-	0.65	0.65	0.65	0.65
Other Intangible Assets	-	3.8	3.47	3.93	4.92
Long-Term Deferred Tax Assets	-	23.46	17.49	2.32	2.32
Other Long-Term Assets	1,899	51.69	55.52	40.89	16.72
Total Assets	3,420	2,865	2,619	1,973	1,748
Accounts Payable	-	281.15	286.14	263.17	160.69
Accrued Expenses	-	3.09	-	-	-
Short-Term Debt	-	232.54	198.38	90.95	21.4
Current Portion of Long-Term Debt	-	282.05	282.31	189.64	268.1
Current Portion of Leases	-	10.7	10.45	3.57	8.93
Current Income Taxes Payable	-	3.09	1.18	0.67	0.25
Current Unearned Revenue	-	3.61	2.38	2.01	2.26
Other Current Liabilities	1,203	272.92	234.38	201.1	159.66
Total Current Liabilities	1,203	1,089	1,015	751.12	621.28
Long-Term Debt	-	331.53	320.67	278.46	306.15
Long-Term Leases	-	35.85	23.92	2.47	6.14
Pension & Post-Retirement Benefits	-	607.55	387.88	159.21	200.73
Long-Term Deferred Tax Liabilities	-	53.36	76.32	77.83	56.53
Other Long-Term Liabilities	1,245	1.33	-	0.14	0.35
Total Liabilities	2,448	2,119	1,824	1,269	1,191
Common Stock	972.09	361.39	361.39	361.39	361.39
Retained Earnings	-	165.12	203.59	190.76	95.5
Comprehensive Income & Other	-	219.74	215.09	151.51	100.19
Total Common Equity	972.09	746.24	780.06	703.65	557.07
Minority Interest	-	-	15.08	-	-
Shareholders' Equity	972.09	746.24	795.15	703.65	557.07
Total Liabilities & Equity	3,420	2,865	2,619	1,973	1,748
Total Debt	-	892.67	835.73	565.09	610.72
Net Cash (Debt)	-	-795.57	-770.82	-545.52	-560.94
Net Cash Per Share	-	-21.64	-20.96	-14.84	-15.26
Filing Date Shares Outstanding	37.01	36.77	36.77	36.77	36.77
Total Common Shares Outstanding	37.01	36.77	36.77	36.77	36.77
Working Capital	318.05	333.06	167.54	29.83	-23.98
Book Value Per Share	26.27	20.30	21.22	19.14	15.15
Tangible Book Value	972.09	741.79	775.94	699.07	551.51
Tangible Book Value Per Share	26.27	20.17	21.10	19.01	15.00
Land	-	783.62	781.87	614.31	580.42
Buildings	-	11.8	11.8	11.8	10.2
Machinery	-	1,513	1,615	1,266	1,163
Construction In Progress	-	10.42	17.08	7.1	4.53

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