Melstacorp PLC (COSE:MELS.N0000)

Melstacorp 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	27,201	21,881	15,742	22,986	24,903	12,686
Short-Term Investments	28,768	28,795	27,093	28,675	26,505	15,507
Trading Asset Securities	-	-	818.97	841.65	1,495	2,533
Cash & Short-Term Investments	55,969	50,675	43,653	52,502	52,903	30,726
Cash Growth	28.50%	16.09%	-16.85%	-0.76%	72.18%	29.28%
Accounts Receivable	36,115	44,883	22,755	21,942	18,535	15,004
Other Receivables	530.94	519.62	8,829	6,770	9,919	7,056
Receivables	36,646	45,403	31,584	28,712	28,454	22,060
Inventory	15,695	14,192	14,128	15,122	9,708	9,426
Prepaid Expenses	-	-	9,978	4,485	4,174	4,193
Other Current Assets	964.76	942.12	1,022	5,116	2,803	2,346
Total Current Assets	109,274	111,212	100,364	105,938	98,041	68,750
Property, Plant & Equipment	165,853	164,091	179,286	164,182	154,682	133,320
Long-Term Investments	74,876	68,649	54,083	41,430	39,340	38,365
Goodwill	-	-	6,316	5,738	5,320	5,428
Other Intangible Assets	6,334	6,347	161.22	129.1	659.03	914.07
Long-Term Deferred Tax Assets	3,221	3,285	8,089	7,402	3,572	3,400
Other Long-Term Assets	21,086	20,679	11,889	10,617	10,333	9,487
Total Assets	380,644	374,263	360,189	335,436	311,947	259,664
Accounts Payable	44,898	53,179	15,482	9,945	8,180	4,789
Accrued Expenses	-	-	11,050	10,777	10,670	9,060
Short-Term Debt	27,384	27,332	29,507	29,595	23,423	27,467
Current Portion of Long-Term Debt	11,755	12,380	9,533	10,088	9,200	5,249
Current Portion of Leases	1,453	1,831	2,717	2,580	2,241	1,965
Current Income Taxes Payable	5,323	5,472	4,732	6,444	3,425	3,196
Current Unearned Revenue	-	1.04	17.51	17.51	5.15	8.26
Other Current Liabilities	2,905	2,454	25,518	24,576	33,440	15,565
Total Current Liabilities	93,719	102,650	98,556	94,021	90,585	67,300
Long-Term Debt	36,053	35,388	40,896	49,785	52,249	41,653
Long-Term Leases	14,924	12,523	13,616	16,583	17,031	12,556
Long-Term Unearned Revenue	-	-	229.86	244.44	258.92	272.46
Long-Term Deferred Tax Liabilities	23,171	23,162	27,044	19,996	11,577	10,622
Other Long-Term Liabilities	386.22	407.55	-	-	-	-
Total Liabilities	173,372	179,169	184,875	184,644	175,614	135,992
Common Stock	70,000	70,000	70,000	70,000	70,000	89,100
Retained Earnings	-2,654	1,033	-6,986	-6,210	-15,065	-16,623
Comprehensive Income & Other	77,129	61,812	52,329	34,666	32,377	11,174
Total Common Equity	144,474	132,845	115,343	98,456	87,313	83,652
Minority Interest	62,797	62,248	59,970	52,336	49,020	40,021
Shareholders' Equity	207,272	195,094	175,314	150,792	136,333	123,673
Total Liabilities & Equity	380,644	374,263	360,189	335,436	311,947	259,664
Total Debt	91,569	89,455	96,270	108,631	104,145	88,890
Net Cash (Debt)	-35,601	-38,780	-52,616	-56,129	-51,241	-58,165
Net Cash Per Share	-31.06	-33.27	-45.15	-48.16	-43.97	-49.91
Filing Date Shares Outstanding	1,124	1,165	1,165	1,165	1,165	1,165
Total Common Shares Outstanding	1,124	1,165	1,165	1,165	1,165	1,165
Working Capital	15,555	8,562	1,808	11,917	7,456	1,450
Book Value Per Share	128.59	113.99	98.97	84.48	74.92	71.78
Tangible Book Value	138,140	126,499	108,866	92,590	81,334	77,309
Tangible Book Value Per Share	122.95	108.55	93.42	79.45	69.79	66.34

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