Brown and Company 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	18,674	12,790	7,289	5,130	5,566	2,979
Short-Term Investments	14,119	12,649	8,890	9,336	7,936	2,909
Trading Asset Securities	-	3,705	2,922	2,115	1,528	2,019
Cash & Short-Term Investments	32,793	29,144	19,101	16,581	15,031	7,906
Cash Growth	121.34%	52.58%	15.20%	10.32%	90.11%	43.35%
Accounts Receivable	73,873	23,410	27,490	26,847	18,120	8,321
Other Receivables	601.41	26,720	21,267	17,349	18,086	3,813
Receivables	83,205	52,981	49,269	46,283	37,006	13,030
Inventory	38,046	32,749	23,004	23,624	20,299	8,960
Other Current Assets	-	32,554	5,301	1,757	6,557	705.26
Total Current Assets	154,044	147,429	96,675	88,245	78,892	30,602
Property, Plant & Equipment	451,015	442,008	273,525	212,806	197,177	127,513
Long-Term Investments	13,412	12,690	52,657	43,046	37,997	8,006
Goodwill	-	1,775	1,584	1,584	-	-
Other Intangible Assets	2,238	432.95	543.44	172.86	1,897	1,687
Long-Term Deferred Tax Assets	4,112	3,881	1,585	1,905	180.1	48.69
Other Long-Term Assets	154,095	144,567	136,803	119,096	99,259	27,904
Total Assets	778,917	752,783	563,371	466,854	415,402	195,762
Accounts Payable	91,461	203,425	139,466	10,690	11,216	10,083
Accrued Expenses	-	9,456	42,681	17,619	8,313	3,987
Short-Term Debt	101,984	94,259	54,327	47,776	49,569	30,673
Current Portion of Long-Term Debt	7,217	7,089	6,353	7,776	6,304	3,054
Current Portion of Leases	144.16	167.46	275.44	324.65	382.85	296.84
Current Income Taxes Payable	744.56	753	723.24	1,025	487.08	258.95
Other Current Liabilities	181,114	53,548	45,634	139,942	91,990	18,793
Total Current Liabilities	382,664	368,698	289,460	225,152	168,262	67,145
Long-Term Debt	49,204	34,673	37,968	33,885	35,236	18,664
Long-Term Leases	14,244	15,522	14,602	17,390	17,124	6,786
Long-Term Unearned Revenue	1,278	656.76	407.96	409.68	432.89	143.18
Pension & Post-Retirement Benefits	5,687	5,663	3,723	2,468	2,180	973.09
Long-Term Deferred Tax Liabilities	59,042	52,649	28,467	14,908	8,884	4,982
Total Liabilities	512,120	477,863	374,628	294,212	232,120	98,693
Common Stock	9,093	9,093	9,093	9,093	9,093	9,093
Retained Earnings	72,203	76,852	33,838	36,572	43,154	19,985
Comprehensive Income & Other	28,208	14,152	27,260	33,438	32,960	17,809
Total Common Equity	109,504	100,097	70,191	79,104	85,208	46,888
Minority Interest	157,294	174,824	118,552	93,539	98,074	50,181
Shareholders' Equity	266,797	274,921	188,744	172,642	183,282	97,069
Total Liabilities & Equity	778,917	752,783	563,371	466,854	415,402	195,762
Total Debt	172,792	151,711	113,526	107,151	108,617	59,473
Net Cash (Debt)	-139,999	-122,567	-94,425	-90,570	-93,586	-51,567
Net Cash Per Share	-658.43	-576.45	-444.09	-425.96	-440.15	-242.53
Filing Date Shares Outstanding	212.63	212.63	212.63	212.63	212.63	212.63
Total Common Shares Outstanding	212.63	212.63	212.63	212.63	212.63	212.63
Working Capital	-228,620	-221,269	-192,785	-136,907	-89,370	-36,543
Book Value Per Share	515.01	470.77	330.12	372.03	400.74	220.52
Tangible Book Value	107,266	97,889	68,064	77,347	83,310	45,200
Tangible Book Value Per Share	504.48	460.38	320.11	363.77	391.82	212.58
Land	-	55,320	40,743	42,776	40,810	27,984
Buildings	-	88,231	58,610	30,252	28,498	15,300
Machinery	-	109,655	86,057	65,596	60,967	40,856
Construction In Progress	-	47,688	32,655	38,815	28,521	17,294

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