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

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