COSE:COMD.N0000 Balance Sheet

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	173.21	129.59	162.25	142.37	154.46	105.52
Short-Term Investments	783.95	930.15	1,027	852.99	671.48	565.59
Cash & Short-Term Investments	957.16	1,060	1,190	995.36	825.94	671.11
Cash Growth	-21.65%	-10.93%	19.53%	20.51%	23.07%	61.05%
Accounts Receivable	209.7	95.31	32.96	79.54	35.1	24.44
Other Receivables	-	1.75	0.6	0.76	1.03	0.88
Receivables	209.7	112.69	47.8	92.71	45.04	35.09
Prepaid Expenses	-	0.71	0.58	0.47	0.07	0.21
Other Current Assets	-	9.16	9.8	7.56	7.94	7.71
Total Current Assets	1,167	1,182	1,248	1,096	878.99	714.12
Property, Plant & Equipment	183.47	130.06	40.52	88.39	131.77	90.9
Long-Term Investments	241.76	235.15	-	-	-	-
Other Intangible Assets	0.28	0.39	0.89	1.5	2.13	2.76
Other Long-Term Assets	3,768	3,768	3,620	3,140	3,042	2,978
Total Assets	5,360	5,315	4,909	4,326	4,055	3,785
Accounts Payable	88.51	3.08	2.59	2.24	1.38	0.16
Accrued Expenses	-	33.51	27.66	43.4	22.47	14.45
Current Portion of Leases	14.3	12.75	14.02	18.5	15.96	5.08
Current Income Taxes Payable	33.76	30.33	24.58	37.9	52.5	42.39
Current Unearned Revenue	15.02	17.29	2.79	6.09	8.52	10.57
Other Current Liabilities	-	8.52	8.43	8.56	3.04	2.35
Total Current Liabilities	151.59	105.48	80.08	116.69	103.87	75
Long-Term Leases	48.96	53.6	19.69	50.64	69.14	14.37
Pension & Post-Retirement Benefits	116.76	115.58	90.21	86.16	61.08	50.97
Long-Term Deferred Tax Liabilities	535.6	535.63	532.31	390.24	346.82	263.16
Other Long-Term Liabilities	51	49.88	64.09	61.08	56.76	54.49
Total Liabilities	903.91	860.16	786.38	704.82	637.66	457.99
Common Stock	120	120	120	120	120	120
Retained Earnings	1,412	1,411	1,216	1,050	890.74	789.2
Comprehensive Income & Other	2,924	2,924	2,787	2,452	2,407	2,418
Shareholders' Equity	4,456	4,455	4,123	3,621	3,417	3,327
Total Liabilities & Equity	5,360	5,315	4,909	4,326	4,055	3,785
Total Debt	63.26	66.35	33.71	69.14	85.1	19.45
Net Cash (Debt)	893.9	993.39	1,156	926.22	740.84	651.66
Net Cash Growth	-24.98%	-14.07%	24.81%	25.02%	13.69%	58.65%
Net Cash Per Share	74.49	82.78	96.34	77.19	61.74	54.30
Filing Date Shares Outstanding	12	12	12	12	12	12
Total Common Shares Outstanding	12	12	12	12	12	12
Working Capital	1,015	1,077	1,168	979.41	775.12	639.13
Book Value Per Share	371.33	371.27	343.58	301.79	284.79	277.28
Tangible Book Value	4,456	4,455	4,122	3,620	3,415	3,325
Tangible Book Value Per Share	371.31	371.24	343.51	301.66	284.61	277.05
Machinery	-	273.78	207.35	206.81	233.76	283.03

Source: S&P Global Market Intelligence. Standard template. Financial Sources.