COSE:ASPH.N0000 Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	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	119.33	158.64	244.89	140.6	-
Cash & Short-Term Investments	142.07	252.35	250.43	176.4	169
Cash Growth	-43.70%	0.77%	41.97%	4.38%	63.83%
Accounts Receivable	42.76	-	-	-	-
Other Receivables	-	0.22	-	-	-
Receivables	42.76	0.22	-	-	-
Prepaid Expenses	-	0.41	0.22	0.46	0.47
Other Current Assets	13.85	9.99	5.41	1.57	1.72
Total Current Assets	198.67	262.97	256.06	178.42	171.18
Property, Plant & Equipment	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	1,850	1,325	1,278	1,246	1,049
Total Assets	2,080	1,626	1,559	1,450	1,256
Accrued Expenses	-	5.82	1.05	1.08	0.51
Short-Term Debt	73.9	65.85	67.03	0.23	0.3
Current Portion of Leases	3.96	0.26	0.47	-	-
Current Unearned Revenue	-	35.4	35.4	35.4	35.4
Other Current Liabilities	39.31	47.26	46.8	33.81	1.68
Total Current Liabilities	117.17	154.59	150.76	70.52	37.89
Long-Term Leases	10.21	-	0.26	-	-
Pension & Post-Retirement Benefits	18.91	16.5	1.44	0.68	0.2
Long-Term Deferred Tax Liabilities	179.1	44.22	22.57	13.28	0.14
Total Liabilities	325.39	215.32	175.02	84.49	38.23
Common Stock	156.64	156.64	156.64	156.64	156.64
Retained Earnings	1,598	1,254	1,228	1,209	1,061
Comprehensive Income & Other	0	-	-	-	-
Shareholders' Equity	1,755	1,411	1,384	1,365	1,218
Total Liabilities & Equity	2,080	1,626	1,559	1,450	1,256
Total Debt	88.07	66.11	67.76	0.23	0.3
Net Cash (Debt)	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	0.01	0.05	0.05	0.05	0.04
Filing Date Shares Outstanding	3,749	3,749	3,749	3,749	3,749
Total Common Shares Outstanding	3,749	3,749	3,749	3,749	3,749
Working Capital	81.51	108.38	105.3	107.9	133.3
Book Value Per Share	0.47	0.38	0.37	0.36	0.32
Tangible Book Value	1,755	1,411	1,384	1,365	1,218
Tangible Book Value Per Share	0.47	0.38	0.37	0.36	0.32
Buildings	-	-	-	-	14.39
Machinery	-	44.64	38.58	36.43	35.44