COSE:BLUE.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	Sep '25 Sep 30, 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	0.54	0.42	0.85	22.16	18.68	34.17
Cash & Short-Term Investments	0.54	0.42	0.85	22.16	18.68	34.17
Cash Growth	-	-51.21%	-96.15%	18.66%	-45.34%	60.29%
Accounts Receivable	16.55	21.88	6.51	3.53	3.48	0.48
Other Receivables	-	-	17.97	-	-	-
Receivables	16.89	22.39	25.15	4.38	4.74	1.92
Inventory	57.75	63.12	78.22	91.74	99.93	112.84
Other Current Assets	-	-	3	12.63	0.17	0.91
Total Current Assets	75.17	85.92	107.22	130.91	123.52	149.83
Property, Plant & Equipment	100.31	103.32	111.34	85.05	87.67	57.15
Long-Term Investments	0.09	0.09	0.08	-	-	-
Total Assets	175.57	189.33	218.65	215.97	211.19	207.16
Accounts Payable	48.46	57.96	0.6	1.37	1.75	11.34
Accrued Expenses	-	-	7.22	-	-	-
Short-Term Debt	-	-	-	0	0.01	-
Current Portion of Long-Term Debt	51.29	49.35	43.85	25.7	8.96	10.26
Current Portion of Leases	4.19	4.19	4.26	-	-	-
Current Income Taxes Payable	1.07	1.07	1.06	1.06	1.06	1.06
Other Current Liabilities	-	0	43.81	39.31	33.12	19.96
Total Current Liabilities	105.01	112.57	100.82	67.45	44.9	42.63
Long-Term Debt	-	-	-	21.08	34.65	20.03
Pension & Post-Retirement Benefits	3.28	3.41	3.27	5.08	5.26	6.17
Total Liabilities	108.29	115.98	104.09	93.61	84.8	68.82
Common Stock	252.04	252.04	252.04	126.78	101.26	373.64
Retained Earnings	-243.8	-237.73	-197.86	-61.46	-44.17	-276.68
Comprehensive Income & Other	59.03	59.03	60.37	57.04	69.3	41.38
Shareholders' Equity	67.28	73.35	114.56	122.36	126.39	138.34
Total Liabilities & Equity	175.57	189.33	218.65	215.97	211.19	207.16
Total Debt	55.48	53.54	48.12	46.78	43.62	30.29
Net Cash (Debt)	-54.95	-53.12	-47.27	-24.62	-24.94	3.88
Net Cash Per Share	-0.06	-0.05	-0.05	-0.05	-0.06	0.01
Filing Date Shares Outstanding	925.5	925.5	925.5	489.24	401.24	401.24
Total Common Shares Outstanding	925.5	925.5	925.5	489.24	401.24	401.24
Working Capital	-29.84	-26.65	6.41	63.46	78.62	107.21
Book Value Per Share	0.07	0.08	0.12	0.25	0.31	0.34
Tangible Book Value	67.28	73.35	114.56	122.36	126.39	138.34
Tangible Book Value Per Share	0.07	0.08	0.12	0.25	0.31	0.34
Buildings	-	-	82.81	68.93	68.93	37.35
Machinery	-	-	65.49	53.32	53.24	62.02

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