Aitken Spence PLC (COSE:SPEN.N0000)

Aitken Spence Balance Sheet

Financials in millions LKR. Fiscal year is April - March.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	11,353	12,654	13,184	7,419	6,594
Short-Term Investments	31,199	34,287	28,743	15,598	12,464
Trading Asset Securities	74.49	46.53	47.91	51.91	71.26
Cash & Short-Term Investments	42,627	46,988	41,975	23,070	19,129
Cash Growth	-9.28%	11.94%	81.95%	20.60%	-6.54%
Accounts Receivable	15,822	17,126	14,258	10,826	12,139
Other Receivables	4,218	4,214	6,980	3,255	3,689
Receivables	20,081	21,376	21,247	14,093	15,847
Inventory	4,160	5,274	3,859	2,355	2,835
Other Current Assets	720.46	735.82	2,335	1,732	1,190
Total Current Assets	67,588	74,374	69,415	41,249	39,001
Property, Plant & Equipment	117,393	124,636	114,655	93,887	92,649
Long-Term Investments	10,240	9,541	8,878	7,319	6,922
Goodwill	1,562	1,630	1,212	968	941.84
Other Intangible Assets	77.7	109.71	147.16	97.97	128.16
Long-Term Deferred Tax Assets	1,975	1,619	1,336	1,196	766.68
Other Long-Term Assets	2,421	2,428	1,702	2,262	2,256
Total Assets	201,257	214,338	197,346	146,980	142,664
Accounts Payable	11,698	7,295	6,163	3,328	4,097
Accrued Expenses	3,257	3,540	3,100	2,889	3,083
Short-Term Debt	19,389	22,791	9,617	15,083	12,866
Current Portion of Long-Term Debt	9,197	9,619	8,677	4,115	3,357
Current Portion of Leases	1,780	1,831	1,570	1,279	763.97
Current Income Taxes Payable	950.54	1,144	658.18	258.78	371.44
Current Unearned Revenue	3,125	3,551	3,074	1,825	1,834
Other Current Liabilities	7,182	8,383	17,171	4,163	4,297
Total Current Liabilities	56,578	58,153	50,030	32,940	30,670
Long-Term Debt	38,464	46,949	49,275	38,910	34,700
Long-Term Leases	12,847	15,714	15,835	11,854	10,360
Long-Term Deferred Tax Liabilities	5,701	5,581	3,176	2,393	2,358
Other Long-Term Liabilities	277.87	418.49	481.45	390.29	386.27
Total Liabilities	115,537	128,122	119,900	87,788	79,360
Common Stock	2,135	2,135	2,135	2,135	2,135
Additional Paid-In Capital	148.44	148.44	148.44	148.44	148.44
Retained Earnings	50,245	48,870	44,047	33,568	35,875
Comprehensive Income & Other	21,307	23,251	19,618	13,639	12,790
Total Common Equity	73,836	74,404	65,949	49,490	50,949
Minority Interest	11,884	11,812	11,497	9,702	12,355
Shareholders' Equity	85,720	86,216	77,446	59,192	63,304
Total Liabilities & Equity	201,257	214,338	197,346	146,980	142,664
Total Debt	81,677	96,903	84,974	71,241	62,048
Net Cash (Debt)	-39,050	-49,916	-42,999	-48,171	-42,919
Net Cash Per Share	-96.18	-122.95	-105.91	-118.65	-105.71
Filing Date Shares Outstanding	406	406	406	406	406
Total Common Shares Outstanding	406	406	406	406	406
Working Capital	11,010	16,220	19,385	8,309	8,330
Book Value Per Share	181.86	183.26	162.44	121.90	125.49
Tangible Book Value	72,196	72,665	64,590	48,424	49,879
Tangible Book Value Per Share	177.82	178.98	159.09	119.27	122.86
Land	22,747	23,403	18,940	16,041	15,754
Buildings	73,350	75,180	68,812	52,775	50,246
Machinery	53,642	54,454	47,721	38,613	27,635
Construction In Progress	1,248	679.9	287.37	376.75	10,943

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