Bogala Graphite Lanka Balance Sheet

Financials in millions LKR. Fiscal year is January - December.

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	2015 - 2019
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	2015 - 2019
Cash & Equivalents	280.36	918.23	828.35	829.08	390.53	158.37	Upgrade
Cash & Short-Term Investments	280.36	918.23	828.35	829.08	390.53	158.37	Upgrade
Cash Growth	-68.85%	10.85%	-0.09%	112.29%	146.60%	8.97%	Upgrade
Accounts Receivable	167.4	251.19	168.95	137.39	107.31	111.03	Upgrade
Other Receivables	-	15.48	22.95	27.66	56.46	42.06	Upgrade
Receivables	180.1	273.42	193.81	168.52	169.53	161.09	Upgrade
Inventory	330.79	268.15	372.08	372.19	117.23	105.02	Upgrade
Other Current Assets	26.11	21.07	25.94	23.63	6.96	6.27	Upgrade
Total Current Assets	817.36	1,481	1,420	1,393	684.25	430.75	Upgrade
Property, Plant & Equipment	688.29	613.82	381.82	315.16	280.02	306.31	Upgrade
Other Intangible Assets	7.92	6.77	167.38	137.41	97.96	70.98	Upgrade
Long-Term Deferred Tax Assets	-	14.65	-	-	-	-	Upgrade
Other Long-Term Assets	6.64	6.64	6.64	6.64	6.64	-	Upgrade
Total Assets	1,543	2,137	1,976	1,854	1,073	816.7	Upgrade
Accounts Payable	94.41	22.22	25.04	57.34	26.04	11.91	Upgrade
Accrued Expenses	4.99	66.44	75.05	56.32	55.38	23.39	Upgrade
Current Portion of Long-Term Debt	-	-	-	-	-	30.03	Upgrade
Current Portion of Leases	-	-	2.01	2.28	8.22	7.56	Upgrade
Current Income Taxes Payable	53.9	62.85	61.41	102.68	27.58	13.34	Upgrade
Other Current Liabilities	-	18.63	16.3	9.41	5.44	10.19	Upgrade
Total Current Liabilities	153.3	170.14	179.81	228.04	122.66	96.42	Upgrade
Long-Term Leases	-	-	-	2.01	4.29	12.54	Upgrade
Pension & Post-Retirement Benefits	122.81	121.87	101.15	93.43	74.25	70.38	Upgrade
Long-Term Deferred Tax Liabilities	3.95	-	9.12	10.61	7.69	10.6	Upgrade
Other Long-Term Liabilities	2.61	2.42	2.19	1.98	1.27	1.14	Upgrade
Total Liabilities	282.67	294.43	292.27	336.07	210.17	191.09	Upgrade
Common Stock	102.07	102.07	102.07	102.07	102.07	102.07	Upgrade
Retained Earnings	1,147	1,729	1,570	1,407	750.39	513.3	Upgrade
Comprehensive Income & Other	11.89	11.89	11.89	8.33	10.23	10.23	Upgrade
Shareholders' Equity	1,260	1,843	1,684	1,518	862.69	625.61	Upgrade
Total Liabilities & Equity	1,543	2,137	1,976	1,854	1,073	816.7	Upgrade
Total Debt	-	-	2.01	4.29	12.52	50.13	Upgrade
Net Cash (Debt)	280.36	918.23	826.34	824.79	378.01	108.24	Upgrade
Net Cash Growth	-68.85%	11.12%	0.19%	118.19%	249.25%	90.56%	Upgrade
Net Cash Per Share	2.96	9.70	8.73	8.72	3.99	1.14	Upgrade
Filing Date Shares Outstanding	94.63	94.63	94.63	94.63	94.63	94.63	Upgrade
Total Common Shares Outstanding	94.63	94.63	94.63	94.63	94.63	94.63	Upgrade
Working Capital	664.06	1,311	1,240	1,165	561.58	334.33	Upgrade
Book Value Per Share	13.32	19.47	17.80	16.04	9.12	6.61	Upgrade
Tangible Book Value	1,253	1,836	1,517	1,380	764.73	554.62	Upgrade
Tangible Book Value Per Share	13.24	19.40	16.03	14.58	8.08	5.86	Upgrade
Land	-	22.69	22.69	17.6	17.6	17.6	Upgrade
Buildings	-	126.08	100.74	88.06	56	56.21	Upgrade
Machinery	-	509.29	519.85	499.17	466.51	455.49	Upgrade
Construction In Progress	-	252.98	61.57	52.88	46.16	47.44	Upgrade

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