Bogawantalawa Tea Estates PLC (COSE:BOPL.N0000)

Bogawantalawa Tea Estates 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	Jun 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	412	199.7	165.52	170.98	50.55	40.83
Short-Term Investments	1,342	1,651	1,003	897.93	449.01	541.31
Cash & Short-Term Investments	1,754	1,850	1,168	1,069	499.56	582.15
Cash Growth	39.42%	58.36%	9.31%	113.97%	-14.19%	-5.97%
Accounts Receivable	402.13	156.88	122.64	159.9	111.75	80.86
Other Receivables	8.46	5.19	2.59	3.63	15.45	30.47
Receivables	410.59	162.07	125.23	163.53	127.2	111.33
Inventory	741.4	820.97	553.42	623.4	360.75	384.01
Other Current Assets	0	2.15	92.67	65.31	71.6	75.79
Total Current Assets	2,906	2,836	1,940	1,921	1,059	1,153
Property, Plant & Equipment	4,842	4,854	4,445	4,062	4,004	3,914
Long-Term Investments	65.3	64.96	65.29	61.1	37.88	42.94
Other Long-Term Assets	1,589	1,591	1,444	1,363	1,265	1,226
Total Assets	9,403	9,345	7,894	7,407	6,367	6,336
Accounts Payable	405.76	369.01	234.74	96.9	90.02	123.79
Accrued Expenses	-	226.38	277.02	450.11	384.66	444.08
Short-Term Debt	-	-	-	53.13	292.19	330.43
Current Portion of Long-Term Debt	271.22	251.75	324.09	124.1	352.18	417.01
Current Portion of Leases	-	-	-	3.31	7.77	7.55
Current Income Taxes Payable	96.51	111.26	-	-	-	-
Other Current Liabilities	3.06	4.45	0.79	-	26.91	26.94
Total Current Liabilities	776.55	962.84	836.65	727.55	1,154	1,350
Long-Term Debt	233.7	250.55	487.04	787.48	881.79	879.49
Long-Term Leases	2,316	2,304	1,863	1,545	1,422	1,265
Long-Term Unearned Revenue	231.12	236.98	254.46	272.34	288.67	306.77
Long-Term Deferred Tax Liabilities	204.28	157.04	204.28	313.78	98.17	142.78
Total Liabilities	5,181	5,261	4,580	4,523	4,756	4,926
Common Stock	586.25	586.25	586.25	586.25	586.25	586.25
Retained Earnings	3,585	3,448	2,677	2,251	1,002	796.26
Comprehensive Income & Other	50.3	49.96	50.29	46.1	22.88	27.94
Total Common Equity	4,221	4,085	3,314	2,883	1,611	1,410
Shareholders' Equity	4,221	4,085	3,314	2,883	1,611	1,410
Total Liabilities & Equity	9,403	9,345	7,894	7,407	6,367	6,336
Total Debt	2,821	2,806	2,675	2,513	2,956	2,900
Net Cash (Debt)	-1,067	-955.85	-1,506	-1,444	-2,457	-2,317
Net Cash Per Share	-12.75	-11.41	-17.98	-17.25	-29.33	-27.67
Filing Date Shares Outstanding	83.75	83.75	83.75	83.75	83.75	83.75
Total Common Shares Outstanding	83.75	83.75	83.75	83.75	83.75	83.75
Working Capital	2,129	1,873	1,103	1,194	-94.61	-196.51
Book Value Per Share	50.40	48.77	39.57	34.43	19.23	16.84
Tangible Book Value	4,221	4,085	3,314	2,883	1,611	1,410
Tangible Book Value Per Share	50.40	48.77	39.57	34.43	19.23	16.84
Buildings	-	356.96	355.73	355.18	354.23	354.04
Machinery	-	1,076	1,121	1,069	1,023	1,024
Construction In Progress	-	12.72	12.72	13.13	13.14	5.05

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