Industrial Asphalts (Ceylon) PLC (COSE:ASPH.N0000)

COSE:ASPH.N0000 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	0.23	0.16	0.13	0.2	0.43	0.3
Short-Term Investments	-	22.57	93.58	5.34	35.37	168.7
Trading Asset Securities	11.7	119.33	158.64	244.89	140.6	-
Cash & Short-Term Investments	11.93	142.07	252.35	250.43	176.4	169
Cash Growth	-93.07%	-43.70%	0.77%	41.97%	4.38%	63.83%
Accounts Receivable	46.65	42.76	-	-	-	-
Other Receivables	-	-	0.22	-	-	-
Receivables	46.65	42.76	0.22	-	-	-
Prepaid Expenses	-	-	0.41	0.22	0.46	0.47
Other Current Assets	85.54	13.85	9.99	5.41	1.57	1.72
Total Current Assets	144.12	198.67	262.97	256.06	178.42	171.18
Property, Plant & Equipment	28.67	31.25	4.03	4.36	6.86	25.26
Long-Term Deferred Tax Assets	-	-	33.96	21.08	18.38	11.05
Other Long-Term Assets	1,447	1,850	1,325	1,278	1,246	1,049
Total Assets	1,620	2,080	1,626	1,559	1,450	1,256

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accrued Expenses	-	-	5.82	1.05	1.08	0.51
Short-Term Debt	0.43	73.9	65.85	67.03	0.23	0.3
Current Portion of Leases	4.07	3.96	0.26	0.47	-	-
Current Unearned Revenue	-	-	35.4	35.4	35.4	35.4
Other Current Liabilities	44	39.31	47.26	46.8	33.81	1.68
Total Current Liabilities	48.5	117.17	154.59	150.76	70.52	37.89
Long-Term Leases	9.15	10.21	-	0.26	-	-
Pension & Post-Retirement Benefits	19.66	18.91	16.5	1.44	0.68	0.2
Long-Term Deferred Tax Liabilities	60.55	179.1	44.22	22.57	13.28	0.14
Other Long-Term Liabilities	0	-	-	-	-	-
Total Liabilities	137.86	325.39	215.32	175.02	84.49	38.23

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	156.64	156.64	156.64	156.64	156.64	156.64
Retained Earnings	1,325	1,598	1,254	1,228	1,209	1,061
Comprehensive Income & Other	-	0	-	-	-	-
Shareholders' Equity	1,482	1,755	1,411	1,384	1,365	1,218
Total Liabilities & Equity	1,620	2,080	1,626	1,559	1,450	1,256

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	13.65	88.07	66.11	67.76	0.23	0.3
Net Cash (Debt)	-1.71	54	186.24	182.67	176.17	168.7
Net Cash Growth	-	-71.01%	1.96%	3.69%	4.43%	64.21%
Net Cash Per Share	-0.00	0.01	0.05	0.05	0.05	0.04
Filing Date Shares Outstanding	4,047	3,749	3,749	3,749	3,749	3,749
Total Common Shares Outstanding	4,047	3,749	3,749	3,749	3,749	3,749
Working Capital	95.62	81.51	108.38	105.3	107.9	133.3
Book Value Per Share	0.37	0.47	0.38	0.37	0.36	0.32
Tangible Book Value	1,482	1,755	1,411	1,384	1,365	1,218
Tangible Book Value Per Share	0.37	0.47	0.38	0.37	0.36	0.32
Buildings	-	-	-	-	-	14.39
Machinery	-	-	44.64	38.58	36.43	35.44

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 19, 2026

Data Sources Report a data error