Commercial Development Company PLC (COSE:COMD.N0000)

COSE:COMD.N0000 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	52.76	129.59	162.25	142.37	154.46	105.52
Short-Term Investments	615.48	930.15	1,027	852.99	671.48	565.59
Cash & Short-Term Investments	668.23	1,060	1,190	995.36	825.94	671.11
Cash Growth	-44.27%	-10.93%	19.53%	20.51%	23.07%	61.05%
Accounts Receivable	224.96	95.31	32.96	79.54	35.1	24.44
Other Receivables	-	1.75	0.6	0.76	1.03	0.88
Receivables	224.96	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	893.19	1,182	1,248	1,096	878.99	714.12
Property, Plant & Equipment	466.17	130.06	40.52	88.39	131.77	90.9
Long-Term Investments	248.44	235.15	-	-	-	-
Other Intangible Assets	0.16	0.39	0.89	1.5	2.13	2.76
Other Long-Term Assets	3,765	3,768	3,620	3,140	3,042	2,978
Total Assets	5,373	5,315	4,909	4,326	4,055	3,785

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	66.64	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	0.98	12.75	14.02	18.5	15.96	5.08
Current Income Taxes Payable	7.3	30.33	24.58	37.9	52.5	42.39
Current Unearned Revenue	18.85	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	93.76	105.48	80.08	116.69	103.87	75
Long-Term Leases	45.36	53.6	19.69	50.64	69.14	14.37
Pension & Post-Retirement Benefits	119.42	115.58	90.21	86.16	61.08	50.97
Long-Term Deferred Tax Liabilities	542.28	535.63	532.31	390.24	346.82	263.16
Other Long-Term Liabilities	68.13	49.88	64.09	61.08	56.76	54.49
Total Liabilities	868.95	860.16	786.38	704.82	637.66	457.99

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	120	120	120	120	120	120
Retained Earnings	1,460	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	4,504	4,455	4,123	3,621	3,417	3,327
Total Liabilities & Equity	5,373	5,315	4,909	4,326	4,055	3,785

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	46.33	66.35	33.71	69.14	85.1	19.45
Net Cash (Debt)	621.9	993.39	1,156	926.22	740.84	651.66
Net Cash Growth	-46.98%	-14.07%	24.81%	25.02%	13.69%	58.65%
Net Cash Per Share	51.81	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	799.44	1,077	1,168	979.41	775.12	639.13
Book Value Per Share	375.31	371.27	343.58	301.79	284.79	277.28
Tangible Book Value	4,504	4,455	4,122	3,620	3,415	3,325
Tangible Book Value Per Share	375.29	371.24	343.51	301.66	284.61	277.05
Machinery	-	273.78	207.35	206.81	233.76	283.03

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 22, 2026

Data Sources Report a data error