Ceylon Beverage Holdings PLC (COSE:BREW.N0000)

Ceylon Beverage Holdings Balance Sheet

Financials in millions LKR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	17,892	13,476	9,562	11,348	13,114	9,701
Short-Term Investments	4,702	4,658	1,660	-	-	-
Cash & Short-Term Investments	22,594	18,134	11,223	11,348	13,114	9,701
Cash Growth	48.05%	61.58%	-1.10%	-13.47%	35.19%	-27.43%
Accounts Receivable	4,790	4,549	3,908	1,014	628.51	537.61
Other Receivables	0.97	218.77	198.34	146.31	65.91	56.84
Receivables	4,791	4,768	4,106	1,160	694.42	594.45
Inventory	9,279	8,285	9,123	7,451	4,537	3,721
Prepaid Expenses	-	708.96	643.88	418.61	422.6	364.95
Other Current Assets	-	198.74	1,270	3,953	1,289	840
Total Current Assets	36,665	32,095	26,366	24,331	20,058	15,221
Property, Plant & Equipment	28,980	29,410	27,385	23,206	20,782	19,109
Long-Term Investments	1,742	1,611	1,351	-	-	-
Other Intangible Assets	746.4	768.08	768.93	458.84	819.55	1,290
Long-Term Deferred Tax Assets	116.54	171.72	46.72	26.38	1.55	23.86
Other Long-Term Assets	861	861	815.2	810.2	647.1	486.87
Total Assets	69,111	64,917	56,733	48,833	42,307	36,131
Accounts Payable	5,959	2,855	2,619	3,119	2,421	1,152
Accrued Expenses	-	2,008	1,281	1,190	577.33	502
Short-Term Debt	1,421	1,933	2,587	2,045	1,977	2,015
Current Portion of Long-Term Debt	2,125	2,634	3,220	5,080	3,348	1,894
Current Portion of Leases	44.09	40.9	44.17	45.05	57.5	57.23
Current Income Taxes Payable	6,560	5,931	6,919	2,855	3,164	2,414
Other Current Liabilities	3,993	4,371	3,788	3,339	2,951	2,368
Total Current Liabilities	20,101	19,773	20,458	17,674	14,495	10,401
Long-Term Debt	2,240	2,237	1,374	1,924	2,300	3,497
Long-Term Leases	214.66	231.73	233.8	216.5	196.11	218.09
Pension & Post-Retirement Benefits	413.63	399.66	293.94	257.73	183	243.17
Long-Term Deferred Tax Liabilities	7,276	7,325	6,582	5,688	5,260	5,107
Total Liabilities	30,245	29,967	28,941	25,760	22,435	19,467
Common Stock	533.38	533.38	533.38	533.38	533.38	533.38
Retained Earnings	18,325	15,985	11,955	9,713	8,139	6,839
Comprehensive Income & Other	2,012	1,997	2,124	1,736	1,685	1,187
Total Common Equity	20,870	18,515	14,613	11,982	10,357	8,559
Minority Interest	17,995	16,435	13,179	11,090	9,515	8,105
Shareholders' Equity	38,865	34,950	27,792	23,072	19,873	16,664
Total Liabilities & Equity	69,111	64,917	56,733	48,833	42,307	36,131
Total Debt	6,044	7,077	7,459	9,311	7,878	7,681
Net Cash (Debt)	16,550	11,057	3,764	2,037	5,236	2,020
Net Cash Growth	68.82%	193.74%	84.80%	-61.10%	159.19%	-
Net Cash Per Share	788.58	526.83	179.35	97.06	249.47	96.25
Filing Date Shares Outstanding	20.99	20.99	20.99	20.99	20.99	20.99
Total Common Shares Outstanding	20.99	20.99	20.99	20.99	20.99	20.99
Working Capital	16,564	12,322	5,908	6,657	5,562	4,820
Book Value Per Share	994.38	882.18	696.24	570.88	493.49	407.81
Tangible Book Value	20,124	17,747	13,844	11,523	9,538	7,270
Tangible Book Value Per Share	958.81	845.58	659.61	549.02	454.44	346.37
Land	-	5,898	5,757	4,724	4,724	3,716
Buildings	-	6,201	4,704	3,911	3,767	3,669
Machinery	-	21,629	19,276	18,101	15,896	15,448
Construction In Progress	-	408.87	1,649	468.16	752.57	325.16

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