Browns Investments 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	17,310	6,616	5,586	4,403	2,829	2,745
Short-Term Investments	9,223	10,966	9,453	9,395	8,018	2,903
Cash & Short-Term Investments	26,533	17,581	15,039	13,798	10,847	5,647
Cash Growth	146.20%	16.91%	8.99%	27.21%	92.07%	52.76%
Accounts Receivable	57,525	14,523	21,702	18,469	12,836	2,944
Other Receivables	2,482	24,285	18,479	19,087	20,138	5,537
Receivables	68,711	41,653	40,696	38,164	33,290	8,682
Inventory	26,257	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	121,501	114,392	74,726	70,257	63,345	20,489
Property, Plant & Equipment	438,644	429,940	266,161	208,283	193,099	124,296
Long-Term Investments	746.45	446.33	39,893	35,743	32,379	4,082
Goodwill	-	1,823	1,537	1,537	1,554	1,421
Other Intangible Assets	2,216	344.04	481.93	147.91	259.82	210.3
Long-Term Deferred Tax Assets	3,265	3,027	1,567	1,908	184.72	47.57
Other Long-Term Assets	129,045	120,166	112,966	96,934	81,961	12,845
Total Assets	695,418	670,138	497,332	414,809	372,781	163,392
Accounts Payable	162,091	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	39,622	33,969	14,327	14,966	17,500	2,631
Current Portion of Long-Term Debt	20,394	10,679	10,561	8,129	21,391	7,678
Current Portion of Leases	466.69	460.35	413.1	3,272	2,590	240.11
Current Income Taxes Payable	721.87	698.25	368.14	997.57	450.5	237.69
Other Current Liabilities	104,742	161,600	156,779	137,645	85,464	21,041
Total Current Liabilities	328,037	302,047	238,281	188,275	142,270	38,674
Long-Term Debt	25,325	25,274	30,059	25,637	23,324	14,124
Long-Term Leases	13,330	14,731	13,955	13,883	14,441	6,340
Long-Term Unearned Revenue	900.65	338.05	352.22	366.76	401.84	117.88
Pension & Post-Retirement Benefits	5,433	5,418	3,496	2,314	2,052	836.43
Long-Term Deferred Tax Liabilities	57,227	50,828	27,510	12,424	7,706	4,264
Total Liabilities	430,254	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	88,081	103,887	48,142	36,395	46,039	12,747
Comprehensive Income & Other	60,761	60,277	50,455	46,214	46,087	24,048
Total Common Equity	179,846	195,169	129,602	113,613	123,131	67,799
Minority Interest	85,318	76,333	54,077	58,297	59,455	31,236
Shareholders' Equity	265,164	271,502	183,679	171,911	182,586	99,036
Total Liabilities & Equity	695,418	670,138	497,332	414,809	372,781	163,392
Total Debt	99,137	85,113	69,315	65,886	79,246	31,013
Net Cash (Debt)	-72,605	-67,532	-54,276	-52,088	-68,399	-25,366
Net Cash Per Share	-5.05	-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	-206,536	-187,655	-163,555	-118,018	-78,925	-18,185
Book Value Per Share	12.52	13.58	9.02	7.91	8.57	4.72
Tangible Book Value	177,630	193,002	127,583	111,928	121,317	66,168
Tangible Book Value Per Share	12.36	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 Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.