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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	125.13	162.25	142.37	154.46	105.52	210.43
Short-Term Investments	1,074	1,027	852.99	671.48	565.59	206.29
Cash & Short-Term Investments	1,199	1,190	995.36	825.94	671.11	416.72
Cash Growth	13.07%	19.53%	20.51%	23.07%	61.05%	116.35%
Accounts Receivable	94.36	32.96	79.54	35.1	24.44	32.23
Other Receivables	-	0.6	0.76	1.03	0.88	0.61
Receivables	94.36	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	1,293	1,248	1,096	878.99	714.12	464.17
Property, Plant & Equipment	92.98	40.52	88.39	131.77	90.9	96.89
Other Intangible Assets	0.64	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	5,007	4,909	4,326	4,055	3,785	3,450
Accounts Payable	46.08	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	12.39	14.02	18.5	15.96	5.08	4.35
Current Income Taxes Payable	46.66	24.58	37.9	52.5	42.39	28.76
Current Unearned Revenue	2.81	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	107.95	80.08	116.69	103.87	75	51.56
Long-Term Leases	13.67	19.69	50.64	69.14	14.37	1.63
Long-Term Deferred Tax Liabilities	531.66	532.31	390.24	346.82	263.16	311.65
Other Long-Term Liabilities	64.18	64.09	61.08	56.76	54.49	37.8
Total Liabilities	813.73	786.38	704.82	637.66	457.99	454.41
Common Stock	120	120	120	120	120	120
Retained Earnings	1,287	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	4,194	4,123	3,621	3,417	3,327	2,995
Total Liabilities & Equity	5,007	4,909	4,326	4,055	3,785	3,450
Total Debt	26.06	33.71	69.14	85.1	19.45	5.97
Net Cash (Debt)	1,173	1,156	926.22	740.84	651.66	410.75
Net Cash Growth	17.28%	24.81%	25.02%	13.69%	58.65%	126.60%
Net Cash Per Share	97.76	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	1,186	1,168	979.41	775.12	639.13	412.61
Book Value Per Share	349.46	343.58	301.79	284.79	277.28	249.59
Tangible Book Value	4,193	4,122	3,620	3,415	3,325	2,995
Tangible Book Value Per Share	349.41	343.51	301.66	284.61	277.05	249.54
Machinery	-	207.35	206.81	233.76	283.03	279.44

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