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	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	3.1	0.42	0.85	22.16	18.68	34.17
Cash & Short-Term Investments	3.1	0.42	0.85	22.16	18.68	34.17
Cash Growth	402.43%	-51.21%	-96.15%	18.66%	-45.34%	60.29%
Accounts Receivable	27.76	21.88	6.51	3.53	3.48	0.48
Other Receivables	-	-	17.97	-	-	-
Receivables	28.09	22.39	25.15	4.38	4.74	1.92
Inventory	59.46	63.12	78.22	91.74	99.93	112.84
Other Current Assets	-	-	3	12.63	0.17	0.91
Total Current Assets	90.66	85.92	107.22	130.91	123.52	149.83
Property, Plant & Equipment	99.07	103.32	111.34	85.05	87.67	57.15
Long-Term Investments	0.18	0.09	0.08	-	-	-
Total Assets	189.91	189.33	218.65	215.97	211.19	207.16
Accounts Payable	67.52	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	50.82	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	123.6	112.57	100.82	67.45	44.9	42.63
Long-Term Debt	-	-	-	21.08	34.65	20.03
Pension & Post-Retirement Benefits	3.42	3.41	3.27	5.08	5.26	6.17
Total Liabilities	127.02	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	-248.1	-237.73	-197.86	-61.46	-44.17	-276.68
Comprehensive Income & Other	58.95	59.03	60.37	57.04	69.3	41.38
Shareholders' Equity	62.89	73.35	114.56	122.36	126.39	138.34
Total Liabilities & Equity	189.91	189.33	218.65	215.97	211.19	207.16
Total Debt	55.01	53.54	48.12	46.78	43.62	30.29
Net Cash (Debt)	-51.91	-53.12	-47.27	-24.62	-24.94	3.88
Net Cash Per Share	-0.04	-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	-32.94	-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	62.89	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

Source: S&P Global Market Intelligence. Standard template. Financial Sources.