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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	170.89	162.25	142.37	154.46	105.52	210.43
Short-Term Investments	1,051	1,027	852.99	671.48	565.59	206.29
Cash & Short-Term Investments	1,222	1,190	995.36	825.94	671.11	416.72
Cash Growth	17.86%	19.53%	20.51%	23.07%	61.05%	116.35%
Accounts Receivable	102.96	32.96	79.54	35.1	24.44	32.23
Other Receivables	-	0.6	0.76	1.03	0.88	0.61
Receivables	102.96	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	1,325	1,248	1,096	878.99	714.12	464.17
Property, Plant & Equipment	35.34	40.52	88.39	131.77	90.9	96.89
Other Intangible Assets	0.76	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	4,981	4,909	4,326	4,055	3,785	3,450
Accounts Payable	84.59	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	13.21	14.02	18.5	15.96	5.08	4.35
Current Income Taxes Payable	41.71	24.58	37.9	52.5	42.39	28.76
Current Unearned Revenue	1.69	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	141.2	80.08	116.69	103.87	75	51.56
Long-Term Leases	16.76	19.69	50.64	69.14	14.37	1.63
Long-Term Deferred Tax Liabilities	531.27	532.31	390.24	346.82	263.16	311.65
Other Long-Term Liabilities	64.15	64.09	61.08	56.76	54.49	37.8
Total Liabilities	846.72	786.38	704.82	637.66	457.99	454.41
Common Stock	120	120	120	120	120	120
Retained Earnings	1,227	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	4,134	4,123	3,621	3,417	3,327	2,995
Total Liabilities & Equity	4,981	4,909	4,326	4,055	3,785	3,450
Total Debt	29.97	33.71	69.14	85.1	19.45	5.97
Net Cash (Debt)	1,192	1,156	926.22	740.84	651.66	410.75
Net Cash Growth	22.64%	24.81%	25.02%	13.69%	58.65%	126.60%
Net Cash Per Share	99.31	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	1,183	1,168	979.41	775.12	639.13	412.61
Book Value Per Share	344.51	343.58	301.79	284.79	277.28	249.59
Tangible Book Value	4,133	4,122	3,620	3,415	3,325	2,995
Tangible Book Value Per Share	344.44	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.