Commercial Development Company PLC (COSE:COMD.N0000)

COSE:COMD.N0000 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	200.59	162.25	142.37	154.46	105.52	210.43
Short-Term Investments	1,094	1,027	852.99	671.48	565.59	206.29
Cash & Short-Term Investments	1,295	1,190	995.36	825.94	671.11	416.72
Cash Growth	18.95%	19.53%	20.51%	23.07%	61.05%	116.35%
Accounts Receivable	111.39	32.96	79.54	35.1	24.44	32.23
Other Receivables	-	0.6	0.76	1.03	0.88	0.61
Receivables	111.39	47.8	92.71	45.04	35.09	42.34
Inventory	-	-	-	-	-	0.02
Prepaid Expenses	-	0.58	0.47	0.07	0.21	0.38
Other Current Assets	-	9.8	7.56	7.94	7.71	4.71
Total Current Assets	1,406	1,248	1,096	878.99	714.12	464.17
Property, Plant & Equipment	84.91	40.52	88.39	131.77	90.9	96.89
Other Intangible Assets	0.52	0.89	1.5	2.13	2.76	0.59
Other Long-Term Assets	3,620	3,620	3,140	3,042	2,978	2,888
Total Assets	5,112	4,909	4,326	4,055	3,785	3,450
Accounts Payable	64.14	2.59	2.24	1.38	0.16	0.04
Accrued Expenses	-	27.66	43.4	22.47	14.45	14.37
Current Portion of Leases	12.07	14.02	18.5	15.96	5.08	4.35
Current Income Taxes Payable	35.82	24.58	37.9	52.5	42.39	28.76
Current Unearned Revenue	17.12	2.79	6.09	8.52	10.57	1.84
Other Current Liabilities	-	8.43	8.56	3.04	2.35	2.2
Total Current Liabilities	129.15	80.08	116.69	103.87	75	51.56
Long-Term Leases	10.41	19.69	50.64	69.14	14.37	1.63
Pension & Post-Retirement Benefits	99.06	90.21	86.16	61.08	50.97	51.78
Long-Term Deferred Tax Liabilities	530.7	532.31	390.24	346.82	263.16	311.65
Other Long-Term Liabilities	48.75	64.09	61.08	56.76	54.49	37.8
Total Liabilities	818.06	786.38	704.82	637.66	457.99	454.41
Common Stock	120	120	120	120	120	120
Retained Earnings	1,387	1,216	1,050	890.74	789.2	587.66
Comprehensive Income & Other	2,787	2,787	2,452	2,407	2,418	2,287
Shareholders' Equity	4,294	4,123	3,621	3,417	3,327	2,995
Total Liabilities & Equity	5,112	4,909	4,326	4,055	3,785	3,450
Total Debt	22.47	33.71	69.14	85.1	19.45	5.97
Net Cash (Debt)	1,272	1,156	926.22	740.84	651.66	410.75
Net Cash Growth	21.03%	24.81%	25.02%	13.69%	58.65%	126.60%
Net Cash Per Share	106.02	96.34	77.19	61.74	54.30	34.23
Filing Date Shares Outstanding	12	12	12	12	12	12
Total Common Shares Outstanding	12	12	12	12	12	12
Working Capital	1,277	1,168	979.41	775.12	639.13	412.61
Book Value Per Share	357.80	343.58	301.79	284.79	277.28	249.59
Tangible Book Value	4,293	4,122	3,620	3,415	3,325	2,995
Tangible Book Value Per Share	357.76	343.51	301.66	284.61	277.05	249.54
Machinery	-	207.35	206.81	233.76	283.03	279.44

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