COSE:BRR.N0000 Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	19.7	2.58	6.71	6.5	20.72	3.87
Short-Term Investments	-	135.64	128.15	107.46	65.06	81.49
Cash & Short-Term Investments	19.7	138.21	134.86	113.95	85.78	85.36
Cash Growth	-2.32%	2.49%	18.34%	32.84%	0.50%	-16.82%
Accounts Receivable	11.33	4.49	2.55	2.73	2.08	-
Other Receivables	-	5.27	5.16	0.73	0.18	0.02
Receivables	11.33	9.76	7.71	3.46	2.26	0.02
Inventory	3.37	3.2	3.6	3.23	2.02	1.2
Other Current Assets	115.76	2.37	2.8	3.78	0.3	0.76
Total Current Assets	150.15	153.54	148.96	124.43	90.36	87.33
Property, Plant & Equipment	195.06	198.72	185.51	186.88	190.4	192.75
Other Long-Term Assets	-	-0	-	-	-	-
Total Assets	345.21	352.25	334.47	311.31	280.75	280.08
Accounts Payable	24.88	2.85	2.52	2.4	2.48	2.39
Current Income Taxes Payable	-	-	0.42	-	-	0.81
Current Unearned Revenue	-	0.43	0.24	0.61	0.24	0.41
Other Current Liabilities	1.23	15.97	13.12	11.87	7.6	6.76
Total Current Liabilities	26.1	19.25	16.3	14.88	10.32	10.37
Pension & Post-Retirement Benefits	4.28	4.04	3.27	1.72	1.54	2.17
Long-Term Deferred Tax Liabilities	30.15	29.65	20.42	10.97	1.79	2.03
Other Long-Term Liabilities	-0	-	-	-	-	-
Total Liabilities	60.53	52.94	39.99	27.57	13.65	14.57
Common Stock	272.28	272.28	272.28	272.28	272.28	272.28
Retained Earnings	12.4	27.04	22.2	11.47	-5.18	-6.77
Shareholders' Equity	284.68	299.32	294.48	283.75	267.1	265.51
Total Liabilities & Equity	345.21	352.25	334.47	311.31	280.75	280.08
Net Cash (Debt)	19.7	138.21	134.86	113.95	85.78	85.36
Net Cash Growth	-2.32%	2.49%	18.34%	32.84%	0.50%	-16.82%
Net Cash Per Share	0.40	2.57	2.51	2.12	1.60	1.59
Filing Date Shares Outstanding	53.73	53.73	53.73	53.73	53.73	53.73
Total Common Shares Outstanding	53.73	53.73	53.73	53.73	53.73	53.73
Working Capital	124.05	134.29	132.67	109.55	80.04	76.97
Book Value Per Share	5.30	5.57	5.48	5.28	4.97	4.94
Tangible Book Value	284.68	299.32	294.48	283.75	267.1	265.51
Tangible Book Value Per Share	5.30	5.57	5.48	5.28	4.97	4.94
Land	-	63.57	63.57	63.57	63.57	63.57
Buildings	-	164.31	159.5	158.53	158.53	158.53
Machinery	-	80.49	71.78	67.07	62.72	59.96

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.