COSE:COMD.N0000 Balance Sheet

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	129.59	162.25	142.37	154.46	105.52
Short-Term Investments	930.15	1,027	852.99	671.48	565.59
Cash & Short-Term Investments	1,060	1,190	995.36	825.94	671.11
Cash Growth	-10.93%	19.53%	20.51%	23.07%	61.05%
Accounts Receivable	122.56	32.96	79.54	35.1	24.44
Other Receivables	-	0.6	0.76	1.03	0.88
Receivables	122.56	47.8	92.71	45.04	35.09
Prepaid Expenses	-	0.58	0.47	0.07	0.21
Other Current Assets	-	9.8	7.56	7.94	7.71
Total Current Assets	1,182	1,248	1,096	878.99	714.12
Property, Plant & Equipment	130.06	40.52	88.39	131.77	90.9
Long-Term Investments	235.15	-	-	-	-
Other Intangible Assets	0.39	0.89	1.5	2.13	2.76
Other Long-Term Assets	3,768	3,620	3,140	3,042	2,978
Total Assets	5,315	4,909	4,326	4,055	3,785
Accounts Payable	45.11	2.59	2.24	1.38	0.16
Accrued Expenses	-	27.66	43.4	22.47	14.45
Current Portion of Leases	12.75	14.02	18.5	15.96	5.08
Current Income Taxes Payable	30.33	24.58	37.9	52.5	42.39
Current Unearned Revenue	17.29	2.79	6.09	8.52	10.57
Other Current Liabilities	-	8.43	8.56	3.04	2.35
Total Current Liabilities	105.48	80.08	116.69	103.87	75
Long-Term Leases	53.6	19.69	50.64	69.14	14.37
Pension & Post-Retirement Benefits	115.58	90.21	86.16	61.08	50.97
Long-Term Deferred Tax Liabilities	535.63	532.31	390.24	346.82	263.16
Other Long-Term Liabilities	49.88	64.09	61.08	56.76	54.49
Total Liabilities	860.16	786.38	704.82	637.66	457.99
Common Stock	120	120	120	120	120
Retained Earnings	1,411	1,216	1,050	890.74	789.2
Comprehensive Income & Other	2,924	2,787	2,452	2,407	2,418
Shareholders' Equity	4,455	4,123	3,621	3,417	3,327
Total Liabilities & Equity	5,315	4,909	4,326	4,055	3,785
Total Debt	66.35	33.71	69.14	85.1	19.45
Net Cash (Debt)	993.39	1,156	926.22	740.84	651.66
Net Cash Growth	-14.07%	24.81%	25.02%	13.69%	58.65%
Net Cash Per Share	82.79	96.34	77.19	61.74	54.30
Filing Date Shares Outstanding	12	12	12	12	12
Total Common Shares Outstanding	12	12	12	12	12
Working Capital	1,077	1,168	979.41	775.12	639.13
Book Value Per Share	371.21	343.58	301.79	284.79	277.28
Tangible Book Value	4,455	4,122	3,620	3,415	3,325
Tangible Book Value Per Share	371.18	343.51	301.66	284.61	277.05
Machinery	-	207.35	206.81	233.76	283.03

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.