Ceylon Beverage Holdings Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	20,335	13,476	9,562	11,348	13,114
Short-Term Investments	-	4,658	1,660	-	-
Cash & Short-Term Investments	20,335	18,134	11,223	11,348	13,114
Cash Growth	12.14%	61.58%	-1.10%	-13.47%	35.19%
Accounts Receivable	4,428	4,549	3,908	1,014	628.51
Other Receivables	49.64	218.77	198.34	146.31	65.91
Receivables	4,477	4,768	4,106	1,160	694.42
Inventory	9,089	8,285	9,123	7,451	4,537
Prepaid Expenses	-	708.96	643.88	418.61	422.6
Other Current Assets	10,404	198.74	1,270	3,953	1,289
Total Current Assets	44,304	32,095	26,366	24,331	20,058
Property, Plant & Equipment	30,995	29,410	27,385	23,206	20,782
Long-Term Investments	-	1,611	1,351	-	-
Other Intangible Assets	862.98	768.08	768.93	458.84	819.55
Long-Term Deferred Tax Assets	55.18	171.72	46.72	26.38	1.55
Other Long-Term Assets	2,744	861	815.2	810.2	647.1
Total Assets	78,962	64,917	56,733	48,833	42,307
Accounts Payable	7,023	2,855	2,619	3,119	2,421
Accrued Expenses	-	2,008	1,281	1,190	577.33
Short-Term Debt	1,721	1,933	2,587	2,045	1,977
Current Portion of Long-Term Debt	2,156	2,634	3,220	5,080	3,348
Current Portion of Leases	51.29	40.9	44.17	45.05	57.5
Current Income Taxes Payable	8,457	5,931	6,919	2,855	3,164
Other Current Liabilities	4,353	4,371	3,788	3,339	2,951
Total Current Liabilities	23,761	19,773	20,458	17,674	14,495
Long-Term Debt	2,049	2,237	1,374	1,924	2,300
Long-Term Leases	190.15	231.73	233.8	216.5	196.11
Pension & Post-Retirement Benefits	406.82	399.66	293.94	257.73	183
Long-Term Deferred Tax Liabilities	7,960	7,325	6,582	5,688	5,260
Total Liabilities	34,367	29,967	28,941	25,760	22,435
Common Stock	533.38	533.38	533.38	533.38	533.38
Retained Earnings	22,001	15,985	11,955	9,713	8,139
Comprehensive Income & Other	1,699	1,997	2,124	1,736	1,685
Total Common Equity	24,233	18,515	14,613	11,982	10,357
Minority Interest	20,361	16,435	13,179	11,090	9,515
Shareholders' Equity	44,595	34,950	27,792	23,072	19,873
Total Liabilities & Equity	78,962	64,917	56,733	48,833	42,307
Total Debt	6,167	7,077	7,459	9,311	7,878
Net Cash (Debt)	14,167	11,057	3,764	2,037	5,236
Net Cash Growth	28.13%	193.74%	84.80%	-61.10%	159.19%
Net Cash Per Share	675.02	526.83	179.35	97.06	249.47
Filing Date Shares Outstanding	20.99	20.99	20.99	20.99	20.99
Total Common Shares Outstanding	20.99	20.99	20.99	20.99	20.99
Working Capital	20,543	12,322	5,908	6,657	5,562
Book Value Per Share	1154.74	882.18	696.24	570.88	493.49
Tangible Book Value	23,370	17,747	13,844	11,523	9,538
Tangible Book Value Per Share	1113.62	845.58	659.61	549.02	454.44
Land	-	5,898	5,757	4,724	4,724
Buildings	-	6,201	4,704	3,911	3,767
Machinery	-	21,629	19,276	18,101	15,896
Construction In Progress	-	408.87	1,649	468.16	752.57

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