COSE:BRR.N0000 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	14.74	2.58	6.71	6.5	20.72
Short-Term Investments	-	135.64	128.15	107.46	65.06
Cash & Short-Term Investments	14.74	138.21	134.86	113.95	85.78
Cash Growth	-89.34%	2.49%	18.34%	32.84%	0.50%
Accounts Receivable	7.75	4.49	2.55	2.73	2.08
Other Receivables	-	5.27	5.16	0.73	0.18
Receivables	7.75	9.76	7.71	3.46	2.26
Inventory	3.5	3.2	3.6	3.23	2.02
Other Current Assets	140.11	2.37	2.8	3.78	0.3
Total Current Assets	166.09	153.54	148.96	124.43	90.36
Property, Plant & Equipment	193.65	198.72	185.51	186.88	190.4
Other Long-Term Assets	-	-0	-	-	-
Total Assets	359.74	352.25	334.47	311.31	280.75
Accounts Payable	17.56	2.85	2.52	2.4	2.48
Current Income Taxes Payable	6.24	-	0.42	-	-
Current Unearned Revenue	-	0.43	0.24	0.61	0.24
Other Current Liabilities	2.61	15.97	13.12	11.87	7.6
Total Current Liabilities	26.41	19.25	16.3	14.88	10.32
Pension & Post-Retirement Benefits	5.02	4.04	3.27	1.72	1.54
Long-Term Deferred Tax Liabilities	30	29.65	20.42	10.97	1.79
Total Liabilities	61.44	52.94	39.99	27.57	13.65
Common Stock	272.28	272.28	272.28	272.28	272.28
Retained Earnings	26.03	27.04	22.2	11.47	-5.18
Shareholders' Equity	298.31	299.32	294.48	283.75	267.1
Total Liabilities & Equity	359.74	352.25	334.47	311.31	280.75
Net Cash (Debt)	14.74	138.21	134.86	113.95	85.78
Net Cash Growth	-89.34%	2.49%	18.34%	32.84%	0.50%
Net Cash Per Share	0.27	2.57	2.51	2.12	1.60
Filing Date Shares Outstanding	54.51	53.73	53.73	53.73	53.73
Total Common Shares Outstanding	54.51	53.73	53.73	53.73	53.73
Working Capital	139.68	134.29	132.67	109.55	80.04
Book Value Per Share	5.47	5.57	5.48	5.28	4.97
Tangible Book Value	298.31	299.32	294.48	283.75	267.1
Tangible Book Value Per Share	5.47	5.57	5.48	5.28	4.97
Land	-	63.57	63.57	63.57	63.57
Buildings	-	164.31	159.5	158.53	158.53
Machinery	-	80.49	71.78	67.07	62.72

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