Bogala Graphite Lanka Balance Sheet

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	343.23	918.23	828.35	829.08	390.53
Cash & Short-Term Investments	343.23	918.23	828.35	829.08	390.53
Cash Growth	-62.62%	10.85%	-0.09%	112.29%	146.60%
Accounts Receivable	210.25	251.19	168.95	137.39	107.31
Other Receivables	24.34	15.48	22.95	27.66	56.46
Receivables	246.17	273.42	193.81	168.52	169.53
Inventory	322.65	268.15	372.08	372.19	117.23
Other Current Assets	30.33	21.07	25.94	23.63	6.96
Total Current Assets	942.37	1,481	1,420	1,393	684.25
Property, Plant & Equipment	709.4	613.82	381.82	315.16	280.02
Other Intangible Assets	13.21	6.77	167.38	137.41	97.96
Long-Term Deferred Tax Assets	-	14.65	-	-	-
Other Long-Term Assets	6.64	6.64	6.64	6.64	6.64
Total Assets	1,693	2,137	1,976	1,854	1,073
Accounts Payable	41.57	22.22	25.04	57.34	26.04
Accrued Expenses	68.19	66.44	75.05	56.32	55.38
Current Portion of Leases	-	-	2.01	2.28	8.22
Current Income Taxes Payable	69.4	62.85	61.41	102.68	27.58
Other Current Liabilities	15.29	18.63	16.3	9.41	5.44
Total Current Liabilities	194.45	170.14	179.81	228.04	122.66
Long-Term Leases	-	-	-	2.01	4.29
Pension & Post-Retirement Benefits	123.54	121.87	101.15	93.43	74.25
Long-Term Deferred Tax Liabilities	10	-	9.12	10.61	7.69
Other Long-Term Liabilities	2.68	2.42	2.19	1.98	1.27
Total Liabilities	330.67	294.43	292.27	336.07	210.17
Common Stock	102.07	102.07	102.07	102.07	102.07
Retained Earnings	1,249	1,729	1,570	1,407	750.39
Comprehensive Income & Other	11.89	11.89	11.89	8.33	10.23
Shareholders' Equity	1,363	1,843	1,684	1,518	862.69
Total Liabilities & Equity	1,693	2,137	1,976	1,854	1,073
Total Debt	-	-	2.01	4.29	12.52
Net Cash (Debt)	343.23	918.23	826.34	824.79	378.01
Net Cash Growth	-62.62%	11.12%	0.19%	118.19%	249.25%
Net Cash Per Share	3.63	9.70	8.73	8.72	3.99
Filing Date Shares Outstanding	94.63	94.63	94.63	94.63	94.63
Total Common Shares Outstanding	94.63	94.63	94.63	94.63	94.63
Working Capital	747.92	1,311	1,240	1,165	561.58
Book Value Per Share	14.40	19.47	17.80	16.04	9.12
Tangible Book Value	1,349	1,836	1,517	1,380	764.73
Tangible Book Value Per Share	14.26	19.40	16.03	14.58	8.08
Land	22.69	22.69	22.69	17.6	17.6
Buildings	164.84	126.08	100.74	88.06	56
Machinery	561.91	509.29	519.85	499.17	466.51
Construction In Progress	240.58	252.98	61.57	52.88	46.16

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