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	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	0.19	0.13	0.2	0.43	0.3	13.78
Short-Term Investments	74.25	93.58	5.34	35.37	168.7	89.37
Trading Asset Securities	94.26	158.64	244.89	140.6	-	-
Cash & Short-Term Investments	168.69	252.35	250.43	176.4	169	103.15
Cash Growth	-3.08%	0.77%	41.97%	4.38%	63.83%	13224.66%
Accounts Receivable	40.11	-	-	-	-	4.62
Other Receivables	-	0.22	-	-	-	27.41
Receivables	40.11	0.22	-	-	-	32.81
Inventory	-	-	-	-	-	6.09
Prepaid Expenses	-	0.41	0.22	0.46	0.47	3.57
Other Current Assets	12.68	9.99	5.41	1.57	1.72	2.34
Total Current Assets	221.48	262.97	256.06	178.42	171.18	147.97
Property, Plant & Equipment	33.57	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	1,580	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	73.05	65.85	67.03	0.23	0.3	0.42
Current Portion of Leases	3.86	0.26	0.47	-	-	-
Current Unearned Revenue	35.4	35.4	35.4	35.4	35.4	35.4
Other Current Liabilities	4.25	47.26	46.8	33.81	1.68	1.27
Total Current Liabilities	116.55	154.59	150.76	70.52	37.89	39.26
Long-Term Leases	11.24	-	0.26	-	-	-
Pension & Post-Retirement Benefits	18.75	16.5	1.44	0.68	0.2	2.19
Long-Term Deferred Tax Liabilities	11.88	44.22	22.57	13.28	0.14	1.33
Total Liabilities	158.42	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	1,265	1,254	1,228	1,209	1,061	785.65
Comprehensive Income & Other	-	-	-	-	-	46.11
Shareholders' Equity	1,422	1,411	1,384	1,365	1,218	988.4
Total Liabilities & Equity	1,580	1,626	1,559	1,450	1,256	1,031
Total Debt	88.14	66.11	67.76	0.23	0.3	0.42
Net Cash (Debt)	80.55	186.24	182.67	176.17	168.7	102.74
Net Cash Growth	-53.21%	1.96%	3.69%	4.43%	64.21%	-
Net Cash Per Share	0.02	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	104.92	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	1,422	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.