COSE:ASPH.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	Sep '25 Sep 30, 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	5.41	0.13	0.2	0.43	0.3	13.78
Short-Term Investments	128.89	93.58	5.34	35.37	168.7	89.37
Trading Asset Securities	-	158.64	244.89	140.6	-	-
Cash & Short-Term Investments	134.3	252.35	250.43	176.4	169	103.15
Cash Growth	-50.76%	0.77%	41.97%	4.38%	63.83%	13224.66%
Accounts Receivable	14.45	-	-	-	-	4.62
Other Receivables	-	0.22	-	-	-	27.41
Receivables	14.45	0.22	-	-	-	32.81
Inventory	-	-	-	-	-	6.09
Prepaid Expenses	-	0.41	0.22	0.46	0.47	3.57
Other Current Assets	11.51	9.99	5.41	1.57	1.72	2.34
Total Current Assets	160.26	262.97	256.06	178.42	171.18	147.97
Property, Plant & Equipment	34.34	4.03	4.36	6.86	25.26	34.56
Long-Term Deferred Tax Assets	-	33.96	21.08	18.38	11.05	5.15
Other Long-Term Assets	1,325	1,325	1,278	1,246	1,049	843.5
Total Assets	1,520	1,626	1,559	1,450	1,256	1,031
Accounts Payable	-	-	-	-	-	1.17
Accrued Expenses	-	5.82	1.05	1.08	0.51	1
Short-Term Debt	-	65.85	67.03	0.23	0.3	0.42
Current Portion of Leases	1.58	0.26	0.47	-	-	-
Current Unearned Revenue	35.4	35.4	35.4	35.4	35.4	35.4
Other Current Liabilities	3.48	47.26	46.8	33.81	1.68	1.27
Total Current Liabilities	40.46	154.59	150.76	70.52	37.89	39.26
Long-Term Leases	13.34	-	0.26	-	-	-
Pension & Post-Retirement Benefits	18	16.5	1.44	0.68	0.2	2.19
Long-Term Deferred Tax Liabilities	14.46	44.22	22.57	13.28	0.14	1.33
Total Liabilities	86.26	215.32	175.02	84.49	38.23	42.78
Common Stock	156.64	156.64	156.64	156.64	156.64	156.64
Retained Earnings	1,277	1,254	1,228	1,209	1,061	785.65
Comprehensive Income & Other	0	-	-	-	-	46.11
Shareholders' Equity	1,433	1,411	1,384	1,365	1,218	988.4
Total Liabilities & Equity	1,520	1,626	1,559	1,450	1,256	1,031
Total Debt	14.92	66.11	67.76	0.23	0.3	0.42
Net Cash (Debt)	119.38	186.24	182.67	176.17	168.7	102.74
Net Cash Growth	-40.56%	1.96%	3.69%	4.43%	64.21%	-
Net Cash Per Share	0.03	0.05	0.05	0.05	0.04	0.03
Filing Date Shares Outstanding	3,749	3,749	3,749	3,749	3,749	3,749
Total Common Shares Outstanding	3,749	3,749	3,749	3,749	3,749	3,749
Working Capital	119.8	108.38	105.3	107.9	133.3	108.71
Book Value Per Share	0.38	0.38	0.37	0.36	0.32	0.26
Tangible Book Value	1,433	1,411	1,384	1,365	1,218	988.4
Tangible Book Value Per Share	0.38	0.38	0.37	0.36	0.32	0.26
Buildings	-	-	-	-	14.39	14.39
Machinery	-	44.64	38.58	36.43	35.44	45.82

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