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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	427.46	343.23	918.23	828.35	829.08	390.53
Cash & Short-Term Investments	427.46	343.23	918.23	828.35	829.08	390.53
Cash Growth	-55.89%	-62.62%	10.85%	-0.09%	112.29%	146.60%
Accounts Receivable	241.75	210.25	251.19	168.95	137.39	107.31
Other Receivables	-	24.34	15.48	22.95	27.66	56.46
Receivables	241.75	246.17	273.42	193.81	168.52	169.53
Inventory	295.99	322.65	268.15	372.08	372.19	117.23
Other Current Assets	36.38	30.33	21.07	25.94	23.63	6.96
Total Current Assets	1,002	942.37	1,481	1,420	1,393	684.25
Property, Plant & Equipment	713.61	709.4	613.82	381.82	315.16	280.02
Other Intangible Assets	14.16	13.21	6.77	167.38	137.41	97.96
Long-Term Deferred Tax Assets	-	-	14.65	-	-	-
Other Long-Term Assets	29.57	6.64	6.64	6.64	6.64	6.64
Total Assets	1,759	1,693	2,137	1,976	1,854	1,073
Accounts Payable	116.3	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	75.59	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	191.89	194.45	170.14	179.81	228.04	122.66
Long-Term Leases	-	-	-	-	2.01	4.29
Pension & Post-Retirement Benefits	125.54	123.54	121.87	101.15	93.43	74.25
Long-Term Deferred Tax Liabilities	8.03	10	-	9.12	10.61	7.69
Other Long-Term Liabilities	2.75	2.68	2.42	2.19	1.98	1.27
Total Liabilities	328.2	330.67	294.43	292.27	336.07	210.17
Common Stock	102.07	102.07	102.07	102.07	102.07	102.07
Retained Earnings	1,317	1,249	1,729	1,570	1,407	750.39
Comprehensive Income & Other	11.89	11.89	11.89	11.89	8.33	10.23
Shareholders' Equity	1,431	1,363	1,843	1,684	1,518	862.69
Total Liabilities & Equity	1,759	1,693	2,137	1,976	1,854	1,073
Total Debt	-	-	-	2.01	4.29	12.52
Net Cash (Debt)	427.46	343.23	918.23	826.34	824.79	378.01
Net Cash Growth	-55.89%	-62.62%	11.12%	0.19%	118.19%	249.25%
Net Cash Per Share	4.52	3.63	9.70	8.73	8.72	3.99
Filing Date Shares Outstanding	94.58	94.63	94.63	94.63	94.63	94.63
Total Common Shares Outstanding	94.58	94.63	94.63	94.63	94.63	94.63
Working Capital	809.69	747.92	1,311	1,240	1,165	561.58
Book Value Per Share	15.13	14.40	19.47	17.80	16.04	9.12
Tangible Book Value	1,417	1,349	1,836	1,517	1,380	764.73
Tangible Book Value Per Share	14.98	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.