COSE:CFLB.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	3,110	3,188	2,725	1,941	2,924	1,564
Short-Term Investments	2,097	-	-	1,064	583.06	445.77
Trading Asset Securities	-	1,731	1,030	872.51	918.68	819.14
Cash & Short-Term Investments	5,207	4,919	3,756	3,877	4,426	2,829
Cash Growth	11.29%	30.99%	-3.14%	-12.40%	56.45%	76.06%
Accounts Receivable	16,026	12,981	11,740	9,246	7,464	6,556
Other Receivables	267.63	2,736	1,943	1,588	1,494	1,394
Receivables	16,294	15,943	13,893	11,003	9,087	8,091
Inventory	17,233	16,205	13,184	13,634	9,146	7,919
Other Current Assets	39.11	1,439	1,252	50.35	49.47	91.5
Total Current Assets	38,773	38,506	32,085	28,565	22,709	18,931
Property, Plant & Equipment	31,770	29,159	25,596	25,439	23,829	22,254
Long-Term Investments	3,905	1,819	1,052	1,528	1,185	1,416
Goodwill	-	669.7	669.7	669.7	669.7	529.38
Other Intangible Assets	749.37	1,266	1,109	801.69	790.99	806.1
Long-Term Deferred Tax Assets	563.66	370.82	516.1	654.86	557.55	690.73
Other Long-Term Assets	6,949	8,162	7,567	6,131	6,037	5,268
Total Assets	82,709	79,953	68,595	63,789	55,779	49,895
Accounts Payable	15,342	6,984	6,015	4,104	11,896	5,079
Accrued Expenses	-	2,481	2,139	1,872	-	796.08
Short-Term Debt	20,126	16,921	15,999	14,603	14,880	11,533
Current Portion of Long-Term Debt	-	6,723	4,957	3,695	3,953	3,626
Current Portion of Leases	-	272.7	219.89	164.47	143.79	145.44
Finance Div. Debt Current	-	21.6	19	-	-	-
Current Income Taxes Payable	500.59	702.23	579.76	1,170	503.87	460.14
Current Unearned Revenue	22.05	10.94	10.37	9.54	8.77	8.32
Other Current Liabilities	289.86	6,982	5,793	5,799	-	6,213
Total Current Liabilities	36,281	41,098	35,732	31,417	31,385	27,862
Long-Term Debt	12,429	8,405	8,859	10,766	8,856	7,983
Long-Term Leases	-	2,116	1,938	1,536	1,362	1,336
Long-Term Unearned Revenue	470.44	493.48	513.07	504.14	525.75	526.53
Pension & Post-Retirement Benefits	5,383	5,377	4,331	3,277	3,006	3,910
Long-Term Deferred Tax Liabilities	5,857	5,871	5,118	4,652	2,086	1,756
Other Long-Term Liabilities	100	-	-	-	-	-
Total Liabilities	60,520	63,361	56,490	52,151	47,220	43,372
Common Stock	927	927	927	927	927	730.37
Retained Earnings	-107.23	-1,168	-1,312	-209.33	-2,029	-1,657
Comprehensive Income & Other	6,759	6,726	5,239	5,108	5,015	3,743
Total Common Equity	7,579	6,485	4,854	5,826	3,913	2,817
Minority Interest	14,610	10,107	7,251	5,812	4,645	3,706
Shareholders' Equity	22,189	16,592	12,105	11,638	8,558	6,523
Total Liabilities & Equity	82,709	79,953	68,595	63,789	55,779	49,895
Total Debt	32,554	34,460	31,991	30,763	29,194	24,623
Net Cash (Debt)	-27,347	-29,540	-28,236	-26,886	-24,768	-21,794
Net Cash Per Share	-114.08	-123.08	-117.65	-112.03	-104.14	-98.91
Filing Date Shares Outstanding	240	240	240	240	240	220.34
Total Common Shares Outstanding	240	240	240	240	240	220.34
Working Capital	2,492	-2,591	-3,647	-2,852	-8,676	-8,930
Book Value Per Share	31.58	27.02	20.23	24.28	16.31	12.79
Tangible Book Value	6,829	4,549	3,076	4,355	2,453	1,482
Tangible Book Value Per Share	28.46	18.96	12.82	18.14	10.22	6.72
Land	-	12,939	10,978	10,882	10,875	9,389
Buildings	-	6,722	6,440	5,668	5,584	5,130
Machinery	-	13,831	12,589	11,714	9,867	9,116
Construction In Progress	-	1,032	390.3	929.9	444.94	885.7

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