Commercial Development Company PLC (COSE:COMD.N0000)

COSE:COMD.N0000 Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	162.25	142.37	154.46	105.52	210.43
Short-Term Investments	1,027	852.99	671.48	565.59	206.29
Cash & Short-Term Investments	1,190	995.36	825.94	671.11	416.72
Cash Growth	19.53%	20.51%	23.07%	61.05%	116.35%
Accounts Receivable	32.96	79.54	35.1	24.44	32.23
Other Receivables	0.6	0.76	1.03	0.88	0.61
Receivables	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	1,248	1,096	878.99	714.12	464.17
Property, Plant & Equipment	40.52	88.39	131.77	90.9	96.89
Other Intangible Assets	0.89	1.5	2.13	2.76	0.59
Other Long-Term Assets	3,620	3,140	3,042	2,978	2,888
Total Assets	4,909	4,326	4,055	3,785	3,450
Accounts Payable	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	14.02	18.5	15.96	5.08	4.35
Current Income Taxes Payable	24.58	37.9	52.5	42.39	28.76
Current Unearned Revenue	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	80.08	116.69	103.87	75	51.56
Long-Term Leases	19.69	50.64	69.14	14.37	1.63
Long-Term Deferred Tax Liabilities	532.31	390.24	346.82	263.16	311.65
Other Long-Term Liabilities	64.09	61.08	56.76	54.49	37.8
Total Liabilities	786.38	704.82	637.66	457.99	454.41
Common Stock	120	120	120	120	120
Retained Earnings	1,216	1,050	890.74	789.2	587.66
Comprehensive Income & Other	2,787	2,452	2,407	2,418	2,287
Shareholders' Equity	4,123	3,621	3,417	3,327	2,995
Total Liabilities & Equity	4,909	4,326	4,055	3,785	3,450
Total Debt	33.71	69.14	85.1	19.45	5.97
Net Cash (Debt)	1,156	926.22	740.84	651.66	410.75
Net Cash Growth	24.81%	25.02%	13.69%	58.65%	126.60%
Net Cash Per Share	96.34	77.19	61.74	54.30	34.23
Filing Date Shares Outstanding	12	12	12	12	12
Total Common Shares Outstanding	12	12	12	12	12
Working Capital	1,168	979.41	775.12	639.13	412.61
Book Value Per Share	343.58	301.79	284.79	277.28	249.59
Tangible Book Value	4,122	3,620	3,415	3,325	2,995
Tangible Book Value Per Share	343.51	301.66	284.61	277.05	249.54
Machinery	207.35	206.81	233.76	283.03	279.44

Updated Mar 4, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.