Commercial Development Company PLC (COSE: COMD.N0000)

COMD.N0000 Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	151.69	142.37	154.46	105.52	210.43	119.28
Short-Term Investments	908.81	852.99	671.48	565.59	206.29	73.33
Cash & Short-Term Investments	1,061	995.36	825.94	671.11	416.72	192.61
Cash Growth	21.69%	20.51%	23.07%	61.05%	116.35%	129.08%
Accounts Receivable	108.88	79.54	35.1	24.44	32.23	21.06
Other Receivables	-	0.76	1.03	0.88	0.61	0.74
Receivables	108.88	92.71	45.04	35.09	42.34	29.78
Inventory	-	-	-	-	0.02	0.02
Prepaid Expenses	-	0.47	0.07	0.21	0.38	0.42
Other Current Assets	-	7.56	7.94	7.71	4.71	11.42
Total Current Assets	1,169	1,096	878.99	714.12	464.17	234.25
Property, Plant & Equipment	74.09	88.39	131.77	90.9	96.89	129.78
Long-Term Investments	-	-	-	-	-	57.27
Other Intangible Assets	1.19	1.5	2.13	2.76	0.59	0.62
Other Long-Term Assets	3,141	3,140	3,042	2,978	2,888	2,922
Total Assets	4,385	4,326	4,055	3,785	3,450	3,344
Accounts Payable	70.76	2.24	1.38	0.16	0.04	0.21
Accrued Expenses	-	43.4	22.47	14.45	14.37	15.21
Current Portion of Leases	20.26	18.5	15.96	5.08	4.35	5.37
Current Income Taxes Payable	25.74	37.9	52.5	42.39	28.76	8
Current Unearned Revenue	4.31	6.09	8.52	10.57	1.84	8.34
Other Current Liabilities	-	8.56	3.04	2.35	2.2	5.2
Total Current Liabilities	121.08	116.69	103.87	75	51.56	42.34
Long-Term Leases	40.05	50.64	69.14	14.37	1.63	5.97
Long-Term Deferred Tax Liabilities	390.97	390.24	346.82	263.16	311.65	319.25
Other Long-Term Liabilities	64.58	61.08	56.76	54.49	37.8	34.12
Total Liabilities	700.66	704.82	637.66	457.99	454.41	443.22
Common Stock	120	120	120	120	120	120
Retained Earnings	1,113	1,050	890.74	789.2	587.66	453.61
Comprensive Income & Other	2,452	2,452	2,407	2,418	2,287	2,327
Shareholders' Equity	3,685	3,621	3,417	3,327	2,995	2,901
Total Liabilities & Equity	4,385	4,326	4,055	3,785	3,450	3,344
Total Debt	60.31	69.14	85.1	19.45	5.97	11.35
Net Cash (Debt)	1,000	926.22	740.84	651.66	410.75	181.26
Net Cash Growth	25.95%	25.02%	13.69%	58.65%	126.60%	125.69%
Net Cash Per Share	83.33	77.19	61.74	54.30	34.23	15.11
Filing Date Shares Outstanding	12	12	12	12	12	12
Total Common Shares Outstanding	12	12	12	12	12	12
Working Capital	1,048	979.41	775.12	639.13	412.61	191.91
Book Value Per Share	307.06	301.79	284.79	277.28	249.59	241.73
Tangible Book Value	3,684	3,620	3,415	3,325	2,995	2,900
Tangible Book Value Per Share	306.96	301.66	284.61	277.05	249.54	241.67
Machinery	-	206.81	233.76	283.03	279.44	282.08

Source: S&P Capital IQ. Standard template. Financial Sources.