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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	105,836	89,615	159,702	151,109	69,335	51,255
Investment Securities	1,087,309	1,134,789	1,085,603	977,958	736,904	597,262
Trading Asset Securities	106,744	95,942	36,676	33,218	26,681	37,826
Total Investments	1,194,052	1,230,731	1,122,279	1,011,176	763,585	635,089
Gross Loans	1,906,993	1,535,963	1,305,068	1,251,954	1,102,556	970,571
Allowance for Loan Losses	-119,395	-104,503	-90,886	-90,678	-65,347	-52,030
Other Adjustments to Gross Loans	-	-10,456	-9,316	-5,784	-7,625	-7,932
Net Loans	1,787,598	1,421,004	1,204,866	1,155,493	1,029,584	910,609
Property, Plant & Equipment	30,855	30,670	28,997	27,447	24,745	25,387
Goodwill	-	445.15	445.15	445.15	445.15	445.15
Other Intangible Assets	5,015	4,313	3,844	3,668	1,827	1,355
Investments in Real Estate	763	743.9	597.83	80.35	72.4	67.12
Other Receivables	-	5,304	12,502	13,294	8,893	2,999
Restricted Cash	64,088	55,990	62,634	78,597	56,777	115,359
Other Current Assets	-	440.26	487.67	2,469	1,445	1,299
Long-Term Deferred Tax Assets	12,176	12,563	34,511	30,727	10,036	2,736
Other Long-Term Assets	32,303	15,804	16,071	17,245	11,612	10,932
Total Assets	3,232,686	2,875,993	2,655,612	2,499,554	1,983,491	1,762,496
Accrued Expenses	-	8,014	6,385	8,437	4,565	4,003
Interest Bearing Deposits	2,324,977	2,095,100	1,896,798	1,759,514	1,321,192	1,178,067
Non-Interest Bearing Deposits	263,729	210,980	251,109	218,230	151,448	108,550
Total Deposits	2,588,706	2,306,079	2,147,907	1,977,744	1,472,640	1,286,616
Short-Term Borrowings	524.93	992.53	20,958	2,917	3,308	4,486
Current Portion of Long-Term Debt	-	120,730	-	-	-	-
Current Income Taxes Payable	24,601	13,503	15,256	24,916	9,487	6,991
Other Current Liabilities	-	8,084	10,184	7,612	5,789	5,001
Long-Term Debt	238,234	88,934	189,736	240,213	294,901	269,478
Long-Term Leases	-	6,057	5,315	6,340	5,340	4,987
Pension & Post-Retirement Benefits	-	459.74	411.67	661.83	1,220	2,123
Long-Term Deferred Tax Liabilities	508.56	511	514.21	437.12	349.11	403.85
Other Long-Term Liabilities	57,672	36,809	33,971	17,303	16,340	17,457
Total Liabilities	2,910,246	2,590,173	2,430,637	2,286,581	1,813,939	1,601,547
Common Stock	90,878	88,017	62,948	58,150	54,567	52,188
Retained Earnings	203,181	171,703	134,260	118,870	109,201	92,379
Comprehensive Income & Other	23,141	21,409	23,263	31,846	3,707	14,626
Total Common Equity	317,200	281,129	220,471	208,865	167,475	159,193
Minority Interest	5,241	4,690	4,504	4,107	2,078	1,756
Shareholders' Equity	322,440	285,819	224,974	212,973	169,553	160,949
Total Liabilities & Equity	3,232,686	2,875,993	2,655,612	2,499,554	1,983,491	1,762,496
Total Debt	238,759	216,713	216,009	249,470	303,549	278,951
Net Cash (Debt)	89,273	98,605	93,024	32,458	-192,033	-173,448
Net Cash Growth	10.13%	6.00%	186.60%	-	-	-
Net Cash Per Share	54.67	67.93	68.66	23.98	-141.95	-138.49
Filing Date Shares Outstanding	1,631	1,630	1,355	1,354	1,354	1,356
Total Common Shares Outstanding	1,631	1,629	1,355	1,354	1,354	1,356
Book Value Per Share	194.53	172.56	162.75	154.25	123.68	117.38
Tangible Book Value	312,185	276,372	216,181	204,752	165,202	157,392
Tangible Book Value Per Share	191.46	169.64	159.58	151.21	122.01	116.06

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Banks template. Financial Sources.