COSE:ACME.N0000 Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	34.09	14.29	37.62	34	36.05	28.35
Short-Term Investments	-	94.55	79.11	40.96	28.96	22.99
Cash & Short-Term Investments	34.09	108.84	116.73	74.96	65.01	51.34
Cash Growth	31.80%	-6.75%	55.72%	15.30%	26.63%	-9.53%
Accounts Receivable	149.52	324.43	355.98	296.52	50.88	273.7
Other Receivables	41.33	30.14	-0.74	7.68	21.56	14.85
Receivables	190.84	354.57	355.24	304.2	72.44	288.54
Inventory	213.72	303.89	418.79	363.86	185.91	324.9
Other Current Assets	-	0.01	17.5	17.49	-	17.49
Total Current Assets	438.65	767.31	908.25	760.51	323.36	682.27
Property, Plant & Equipment	1,045	1,088	1,054	949.34	1,022	914.51
Long-Term Investments	0.03	0.03	0.03	0.03	0.03	0.03
Other Intangible Assets	6.29	7.75	-	-	-	-
Long-Term Deferred Tax Assets	-	-	-	5.44	-	-
Other Long-Term Assets	-	-	-	-	10.11	9.55
Total Assets	1,490	1,863	1,962	1,715	1,356	1,606
Accounts Payable	203.14	128.62	141.3	80.68	116.79	188.88
Accrued Expenses	-	102.66	17.34	40.3	27.14	15.73
Short-Term Debt	31	1,019	953.8	436.16	970.27	944.85
Current Portion of Long-Term Debt	942.76	414.97	477.92	430.2	36.24	67.65
Current Portion of Leases	0.99	2.06	5.21	3.42	3.32	3.29
Other Current Liabilities	476.58	177.46	99.3	12.31	8.87	12.04
Total Current Liabilities	1,654	1,845	1,695	1,003	1,163	1,232
Long-Term Debt	218.18	262.39	112.59	301.18	25.54	53.55
Long-Term Leases	2.5	2.24	3.64	8.12	10.38	13.92
Pension & Post-Retirement Benefits	31.66	-	-	-	22.93	28.31
Long-Term Deferred Tax Liabilities	250.57	245.05	267.45	-	-	-
Other Long-Term Liabilities	-	26.59	12.77	15.52	-	-
Total Liabilities	2,157	2,382	2,091	1,328	1,221	1,328
Common Stock	835.09	835.09	835.09	835.09	592.81	592.81
Retained Earnings	-2,159	-2,010	-1,596	-985.76	-1,104	-845.28
Comprehensive Income & Other	656.09	656.09	631.92	538.13	645.71	530.62
Shareholders' Equity	-667.8	-518.47	-128.85	387.45	134.3	278.15
Total Liabilities & Equity	1,490	1,863	1,962	1,715	1,356	1,606
Total Debt	1,195	1,701	1,553	1,179	1,046	1,083
Net Cash (Debt)	-1,161	-1,592	-1,436	-1,104	-980.74	-1,032
Net Cash Per Share	-12.22	-16.76	-15.12	-13.72	-19.97	-25.07
Filing Date Shares Outstanding	95	95	95	95	41.16	41.16
Total Common Shares Outstanding	95	95	95	95	41.16	41.16
Working Capital	-1,216	-1,078	-786.61	-242.54	-839.28	-550.16
Book Value Per Share	-7.03	-5.46	-1.36	4.08	3.26	6.76
Tangible Book Value	-674.09	-526.22	-128.85	387.45	134.3	278.15
Tangible Book Value Per Share	-7.10	-5.54	-1.36	4.08	3.26	6.76
Land	-	266.69	231.9	231.9	231.9	208.71
Buildings	-	473.29	473.29	355.55	370.72	313.14
Machinery	-	410.69	390.96	400.04	395.64	446.56

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