Browns Investments PLC (COSE:BIL.N0000)

Browns Investments Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	5,044	6,616	5,586	4,403	2,829	2,745
Short-Term Investments	4,471	10,966	9,453	9,395	8,018	2,903
Cash & Short-Term Investments	9,515	17,581	15,039	13,798	10,847	5,647
Cash Growth	31.41%	16.91%	8.99%	27.21%	92.07%	52.76%
Accounts Receivable	53,518	14,523	21,702	18,469	12,836	2,944
Other Receivables	2,071	24,285	18,479	19,087	20,138	5,537
Receivables	64,574	41,653	40,696	38,164	33,290	8,682
Inventory	23,703	23,069	13,961	16,415	13,438	5,995
Other Current Assets	-	32,089	5,031	1,879	5,769	165.6
Total Current Assets	97,791	114,392	74,726	70,257	63,345	20,489
Property, Plant & Equipment	452,737	429,940	266,161	208,283	193,099	124,296
Long-Term Investments	675.2	446.33	39,893	35,743	32,379	4,082
Goodwill	-	1,823	1,537	1,537	1,554	1,421
Other Intangible Assets	2,218	344.04	481.93	147.91	259.82	210.3
Long-Term Deferred Tax Assets	2,557	3,027	1,567	1,908	184.72	47.57
Other Long-Term Assets	125,893	120,166	112,966	96,934	81,961	12,845
Total Assets	681,872	670,138	497,332	414,809	372,781	163,392
Accounts Payable	150,771	26,353	15,773	7,050	6,495	3,223
Accrued Expenses	-	68,287	40,061	16,215	8,379	3,623
Short-Term Debt	43,204	33,969	14,327	14,966	17,500	2,631
Current Portion of Long-Term Debt	7,644	10,679	10,561	8,129	21,391	7,678
Current Portion of Leases	609.67	460.35	413.1	3,272	2,590	240.11
Current Income Taxes Payable	425.43	698.25	368.14	997.57	450.5	237.69
Other Current Liabilities	97,001	161,600	156,779	137,645	85,464	21,041
Total Current Liabilities	299,655	302,047	238,281	188,275	142,270	38,674
Long-Term Debt	32,594	25,274	30,059	25,637	23,324	14,124
Long-Term Leases	16,422	14,731	13,955	13,883	14,441	6,340
Long-Term Unearned Revenue	900.51	338.05	352.22	366.76	401.84	117.88
Pension & Post-Retirement Benefits	6,807	5,418	3,496	2,314	2,052	836.43
Long-Term Deferred Tax Liabilities	55,850	50,828	27,510	12,424	7,706	4,264
Total Liabilities	412,228	398,636	313,654	242,899	190,195	64,356
Common Stock	31,004	31,004	31,004	31,004	31,004	31,004
Retained Earnings	89,228	103,887	48,142	36,395	46,039	12,747
Comprehensive Income & Other	64,562	60,277	50,455	46,214	46,087	24,048
Total Common Equity	184,794	195,169	129,602	113,613	123,131	67,799
Minority Interest	84,850	76,333	54,077	58,297	59,455	31,236
Shareholders' Equity	269,644	271,502	183,679	171,911	182,586	99,036
Total Liabilities & Equity	681,872	670,138	497,332	414,809	372,781	163,392
Total Debt	100,473	85,113	69,315	65,886	79,246	31,013
Net Cash (Debt)	-90,958	-67,532	-54,276	-52,088	-68,399	-25,366
Net Cash Per Share	-6.33	-4.70	-3.78	-3.62	-4.76	-1.77
Filing Date Shares Outstanding	14,370	14,370	14,370	14,370	14,370	14,370
Total Common Shares Outstanding	14,370	14,370	14,370	14,370	14,370	14,370
Working Capital	-201,864	-187,655	-163,555	-118,018	-78,925	-18,185
Book Value Per Share	12.86	13.58	9.02	7.91	8.57	4.72
Tangible Book Value	182,576	193,002	127,583	111,928	121,317	66,168
Tangible Book Value Per Share	12.71	13.43	8.88	7.79	8.44	4.60
Land	-	49,530	38,421	41,396	38,781	25,989
Buildings	-	82,865	56,133	29,369	27,697	14,759
Machinery	-	162,169	138,647	64,489	60,073	40,103
Construction In Progress	-	47,577	32,640	38,634	28,469	17,112

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.