Commercial Bank of Ceylon PLC (COSE: COMB.N0000)

Commercial Bank of Ceylon Balance Sheet

Financials in millions LKR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	80,307	159,702	151,109	69,335	51,255	53,681
Investment Securities	1,100,723	1,085,603	977,958	736,904	597,262	342,992
Trading Asset Securities	93,936	36,676	33,218	26,681	37,826	23,299
Total Investments	1,194,659	1,122,279	1,011,176	763,585	635,089	366,291
Gross Loans	1,416,814	1,305,068	1,251,954	1,102,556	970,571	939,040
Allowance for Loan Losses	-96,577	-90,886	-90,678	-65,347	-52,030	-36,818
Other Adjustments to Gross Loans	-	-9,316	-5,784	-7,625	-7,932	-7,545
Net Loans	1,320,237	1,204,866	1,155,493	1,029,584	910,609	894,677
Property, Plant & Equipment	30,555	28,997	27,447	24,745	25,387	22,525
Goodwill	-	445.15	445.15	445.15	445.15	445.15
Other Intangible Assets	4,333	3,844	3,668	1,827	1,355	1,201
Investments in Real Estate	628.13	597.83	80.35	72.4	67.12	46.35
Other Receivables	-	12,502	13,294	8,893	2,999	101.4
Restricted Cash	58,736	62,634	78,597	56,777	115,359	46,101
Other Current Assets	-	487.67	2,469	1,445	1,299	1,540
Long-Term Deferred Tax Assets	36,418	34,511	30,727	10,036	2,736	530.17
Other Long-Term Assets	37,394	16,071	17,245	11,612	10,932	16,915
Total Assets	2,763,267	2,655,612	2,499,554	1,983,491	1,762,496	1,408,941
Accrued Expenses	-	6,385	8,437	4,565	4,003	2,893
Interest Bearing Deposits	2,009,817	1,896,798	1,759,514	1,321,192	1,178,067	993,121
Non-Interest Bearing Deposits	216,701	251,109	218,230	151,448	108,550	75,861
Total Deposits	2,226,518	2,147,907	1,977,744	1,472,640	1,286,616	1,068,983
Short-Term Borrowings	1,197	20,958	2,917	3,308	4,486	4,585
Current Portion of Long-Term Debt	92,631	118,583	-	-	-	-
Current Income Taxes Payable	18,940	15,256	24,916	9,487	6,991	5,197
Other Current Liabilities	-	10,184	7,612	5,789	5,001	5,005
Long-Term Debt	106,841	71,153	240,213	294,901	269,478	162,970
Long-Term Leases	-	5,315	6,340	5,340	4,987	5,056
Pension & Post-Retirement Benefits	-	411.67	661.83	1,220	2,123	2,371
Long-Term Deferred Tax Liabilities	512.85	514.21	437.12	349.11	403.85	416.46
Other Long-Term Liabilities	55,597	33,971	17,303	16,340	17,457	15,450
Total Liabilities	2,502,236	2,430,637	2,286,581	1,813,939	1,601,547	1,272,928
Common Stock	87,972	62,948	58,150	54,567	52,188	40,917
Retained Earnings	156,848	134,260	118,870	109,201	92,379	80,690
Comprehensive Income & Other	11,594	23,263	31,846	3,707	14,626	12,817
Total Common Equity	256,413	220,471	208,865	167,475	159,193	134,424
Minority Interest	4,618	4,504	4,107	2,078	1,756	1,589
Shareholders' Equity	261,031	224,974	212,973	169,553	160,949	136,013
Total Liabilities & Equity	2,763,267	2,655,612	2,499,554	1,983,491	1,762,496	1,408,941
Total Debt	200,669	216,009	249,470	303,549	278,951	172,612
Net Cash (Debt)	81,065	93,024	32,458	-192,033	-173,448	-57,580
Net Cash Growth	1.46%	186.60%	-	-	-	-
Net Cash Per Share	59.67	69.46	24.26	-143.60	-140.10	-47.71
Filing Date Shares Outstanding	1,610	1,339	1,338	1,338	1,341	1,208
Total Common Shares Outstanding	1,610	1,339	1,338	1,338	1,340	1,208
Book Value Per Share	159.28	164.66	156.06	125.13	118.76	111.26
Tangible Book Value	252,080	216,181	204,752	165,202	157,392	132,779
Tangible Book Value Per Share	156.59	161.45	152.99	123.44	117.42	109.89

Source: S&P Capital IQ. Banks template. Financial Sources.