Brown and Company 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	6,922	12,790	7,289	5,130	5,566
Short-Term Investments	-	12,649	8,890	9,336	7,936
Trading Asset Securities	-	3,705	2,922	2,115	1,528
Cash & Short-Term Investments	6,922	29,144	19,101	16,581	15,031
Cash Growth	-76.25%	52.58%	15.20%	10.32%	90.11%
Accounts Receivable	71,937	23,410	27,490	26,847	18,120
Other Receivables	9,934	26,720	21,267	17,349	18,086
Receivables	82,086	52,981	49,269	46,283	37,006
Inventory	39,009	32,749	23,004	23,624	20,299
Other Current Assets	9,449	32,554	5,301	1,757	6,557
Total Current Assets	137,466	147,429	96,675	88,245	78,892
Property, Plant & Equipment	457,624	442,008	273,525	212,806	197,177
Long-Term Investments	12,356	12,690	52,657	43,046	37,997
Goodwill	-	1,775	1,584	1,584	-
Other Intangible Assets	2,160	432.95	543.44	172.86	1,897
Long-Term Deferred Tax Assets	5,787	3,881	1,585	1,905	180.1
Other Long-Term Assets	161,678	144,567	136,803	119,096	99,259
Total Assets	777,071	752,783	563,371	466,854	415,402
Accounts Payable	90,195	203,425	139,466	10,690	11,216
Accrued Expenses	-	9,456	42,681	17,619	8,313
Short-Term Debt	111,917	94,259	54,327	47,776	49,569
Current Portion of Long-Term Debt	-	7,089	6,353	7,776	6,304
Current Portion of Leases	181.01	167.46	275.44	324.65	382.85
Current Income Taxes Payable	824.46	753	723.24	1,025	487.08
Other Current Liabilities	183,009	53,548	45,634	139,942	91,990
Total Current Liabilities	386,126	368,698	289,460	225,152	168,262
Long-Term Debt	48,013	34,673	37,968	33,885	35,236
Long-Term Leases	14,785	15,522	14,602	17,390	17,124
Long-Term Unearned Revenue	1,342	656.76	407.96	409.68	432.89
Pension & Post-Retirement Benefits	7,224	5,663	3,723	2,468	2,180
Long-Term Deferred Tax Liabilities	61,093	52,649	28,467	14,908	8,884
Total Liabilities	518,584	477,863	374,628	294,212	232,120
Common Stock	9,093	9,093	9,093	9,093	9,093
Retained Earnings	70,757	76,852	33,838	36,572	43,154
Comprehensive Income & Other	30,320	14,152	27,260	33,438	32,960
Total Common Equity	110,170	100,097	70,191	79,104	85,208
Minority Interest	148,317	174,824	118,552	93,539	98,074
Shareholders' Equity	258,487	274,921	188,744	172,642	183,282
Total Liabilities & Equity	777,071	752,783	563,371	466,854	415,402
Total Debt	174,896	151,711	113,526	107,151	108,617
Net Cash (Debt)	-167,974	-122,567	-94,425	-90,570	-93,586
Net Cash Per Share	-789.97	-576.45	-444.09	-425.96	-440.15
Filing Date Shares Outstanding	315.44	212.63	212.63	212.63	212.63
Total Common Shares Outstanding	315.44	212.63	212.63	212.63	212.63
Working Capital	-248,660	-221,269	-192,785	-136,907	-89,370
Book Value Per Share	349.26	470.77	330.12	372.03	400.74
Tangible Book Value	108,010	97,889	68,064	77,347	83,310
Tangible Book Value Per Share	342.41	460.38	320.11	363.77	391.82
Land	-	55,320	40,743	42,776	40,810
Buildings	-	88,231	58,610	30,252	28,498
Machinery	-	109,655	86,057	65,596	60,967
Construction In Progress	-	47,688	32,655	38,815	28,521