Seylan Developments PLC (COSE:CSD.N0000)

Seylan Developments 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
Property, Plant & Equipment	6,067	6,049	6,000	5,869	5,783	5,556
Cash & Equivalents	45.71	38.58	29.36	293.56	260.56	206.43
Accounts Receivable	51.84	14.7	10.07	5.02	4.89	-1
Other Receivables	-	13.71	16.92	17.26	15.76	66.14
Investment In Debt and Equity Securities	549.96	648.93	526.62	332.58	255.61	200.04
Other Intangible Assets	17.56	1.7	-	-	-	-
Other Current Assets	12.33	27.72	31.23	29.06	43.12	40.38
Other Long-Term Assets	5.21	5.21	4.64	3.76	-	-
Total Assets	6,750	6,800	6,619	6,550	6,363	6,068

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	-	13.16	4.68	4.6	4.33	4.75
Accrued Expenses	-	16.34	17.53	22.46	12.13	11.64
Current Income Taxes Payable	41.39	26.74	33.61	31.59	15.88	-
Current Unearned Revenue	-	26.39	13.6	21.99	35.04	30.46
Other Current Liabilities	128.63	81.63	89.71	97.56	96.41	88.01
Long-Term Deferred Tax Liabilities	954.89	946.2	924.06	898.89	878.11	659.51
Total Liabilities	1,137	1,128	1,098	1,080	1,075	794.37

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	1,644	1,644	1,644	1,644	1,644	1,644
Retained Earnings	3,473	3,525	3,371	3,337	3,167	3,133
Comprehensive Income & Other	495.17	501.87	505.71	487.83	477.56	495.83
Shareholders' Equity	5,612	5,671	5,521	5,470	5,289	5,274
Total Liabilities & Equity	6,750	6,800	6,619	6,550	6,363	6,068

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	12.2	17.99	15.14	3.27	32.61	-
Net Cash (Debt)	33.51	20.59	14.22	290.29	227.95	206.43
Net Cash (Debt) Growth	-	44.75%	-95.10%	27.35%	10.42%	167.26%
Net Cash Per Share	0.24	0.15	0.10	2.05	1.54	1.40
Filing Date Shares Outstanding	139.69	139.69	139.69	139.69	147.96	147.96
Total Common Shares Outstanding	139.69	139.69	139.69	147.96	147.96	147.96
Book Value Per Share	40.18	40.60	39.52	36.97	35.74	35.64
Tangible Book Value	5,595	5,670	5,521	5,470	5,289	5,274
Tangible Book Value Per Share	40.05	40.59	39.52	36.97	35.74	35.64
Construction In Progress	-	15.78	11.83	-	24.15	5.36

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