Quality Beverages Balance Sheet

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

Millions MUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	-	90.06	64.91	19.57	49.78	52.16
Short-Term Investments	-	7.04	-	-	-	-
Cash & Short-Term Investments	-	97.1	64.91	19.57	49.78	52.16
Cash Growth	-	49.60%	231.66%	-60.69%	-4.56%	-17.36%
Accounts Receivable	-	439.59	492.18	296.08	230.54	202.33
Other Receivables	-	38.09	29.06	11.94	24.35	20.97
Receivables	-	477.68	521.24	308.03	254.89	223.3
Inventory	-	763.77	564.58	445.11	290.72	232.94
Prepaid Expenses	-	83.66	31.57	8.05	1.91	18.22
Other Current Assets	1,748	-	0.46	0.18	-	0.15
Total Current Assets	1,748	1,422	1,183	780.95	597.3	526.76
Property, Plant & Equipment	-	1,361	1,356	1,144	1,126	1,057
Long-Term Investments	-	2.54	3.36	0.19	0.19	0.93
Goodwill	-	0.65	0.65	0.65	0.65	0.65
Other Intangible Assets	-	3.8	3.47	3.93	4.92	5.49
Long-Term Deferred Tax Assets	-	23.46	17.49	2.32	2.32	2.38
Other Long-Term Assets	1,453	51.69	55.52	40.89	16.72	5.6
Total Assets	3,201	2,865	2,619	1,973	1,748	1,599
Accounts Payable	-	281.15	286.14	263.17	160.69	149.7
Accrued Expenses	-	3.09	-	-	-	-
Short-Term Debt	-	232.54	198.38	90.95	21.4	82.84
Current Portion of Long-Term Debt	-	282.05	282.31	189.64	268.1	125.91
Current Portion of Leases	-	10.7	10.45	3.57	8.93	13
Current Income Taxes Payable	-	3.09	1.18	0.67	0.25	0.08
Current Unearned Revenue	-	3.61	2.38	2.01	2.26	2.51
Other Current Liabilities	1,237	272.92	234.38	201.1	159.66	128.98
Total Current Liabilities	1,237	1,089	1,015	751.12	621.28	503.02
Long-Term Debt	-	331.53	320.67	278.46	306.15	283.86
Long-Term Leases	-	35.85	23.92	2.47	6.14	14.93
Pension & Post-Retirement Benefits	-	607.55	387.88	159.21	200.73	378.93
Long-Term Deferred Tax Liabilities	-	53.36	76.32	77.83	56.53	24.03
Other Long-Term Liabilities	1,204	1.33	-	0.14	0.35	0.55
Total Liabilities	2,441	2,119	1,824	1,269	1,191	1,205
Common Stock	759.69	361.39	361.39	361.39	361.39	361.39
Retained Earnings	-	165.12	203.59	190.76	95.5	-72.18
Comprehensive Income & Other	-	219.74	215.09	151.51	100.19	104.24
Total Common Equity	759.69	746.24	780.06	703.65	557.07	393.44
Minority Interest	-	-	15.08	-	-	-
Shareholders' Equity	759.69	746.24	795.15	703.65	557.07	393.44
Total Liabilities & Equity	3,201	2,865	2,619	1,973	1,748	1,599
Total Debt	-	892.67	835.73	565.09	610.72	520.54
Net Cash (Debt)	-	-795.57	-770.82	-545.52	-560.94	-468.38
Net Cash Per Share	-	-21.64	-20.96	-14.84	-15.26	-12.74
Filing Date Shares Outstanding	36.68	36.77	36.77	36.77	36.77	36.77
Total Common Shares Outstanding	36.68	36.77	36.77	36.77	36.77	36.77
Working Capital	511.32	333.06	167.54	29.83	-23.98	23.74
Book Value Per Share	20.71	20.30	21.22	19.14	15.15	10.70
Tangible Book Value	759.69	741.79	775.94	699.07	551.51	387.29
Tangible Book Value Per Share	20.71	20.17	21.10	19.01	15.00	10.53
Land	-	783.62	781.87	614.31	580.42	489.43
Buildings	-	11.8	11.8	11.8	10.2	10.2
Machinery	-	1,513	1,615	1,266	1,163	962.94
Construction In Progress	-	10.42	17.08	7.1	4.53	217.05

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