Chrissworld Balance Sheet

Financials in millions LKR. Fiscal year is April - March.

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	23.02	40.69	6.92	1.67	30.2	4.21
Short-Term Investments	9.54	7.08	15.04	-	-	0.04
Cash & Short-Term Investments	32.56	47.78	21.96	1.67	30.2	4.25
Cash Growth	-5.62%	117.60%	1216.78%	-94.48%	609.77%	51.81%
Accounts Receivable	234.25	106.82	91.12	61.3	75.21	65.27
Other Receivables	-	13.94	6.92	0.26	0.06	-
Receivables	234.25	173.62	144.21	91.93	84.99	76.53
Prepaid Expenses	-	2.2	1	1.94	6.49	0.36
Other Current Assets	-	33.31	39.98	51.12	34.46	27.59
Total Current Assets	266.82	256.91	207.15	146.65	156.13	108.74
Property, Plant & Equipment	123.88	111.83	46.97	55.09	53.16	8.46
Long-Term Investments	52.41	49.41	36.36	-	-	-
Other Intangible Assets	1.97	1.23	0.73	0.79	0.96	0.38
Long-Term Deferred Tax Assets	2.22	2.22	0.34	0.56	0.24	0.07
Other Long-Term Assets	-0	-	-	12	3.34	3.16
Total Assets	447.3	421.59	291.55	215.09	213.83	120.81
Accounts Payable	104.45	72.97	62.48	37.93	27.49	34.25
Accrued Expenses	-	16.95	32.97	14.08	18.2	6.56
Short-Term Debt	8.38	9.71	1.96	2.86	8.13	23.28
Current Portion of Long-Term Debt	34.09	22.69	10.9	5.89	10.29	-
Current Portion of Leases	32.38	32.38	10.08	17.94	36.66	-
Current Income Taxes Payable	8.2	6.09	8.62	1.13	1.37	2.05
Other Current Liabilities	-	7.07	5.54	14.82	6.67	4.97
Total Current Liabilities	187.5	167.85	132.55	94.65	108.8	71.12
Long-Term Debt	40.06	58.21	23.1	-	-	23.89
Long-Term Leases	26.71	26.71	-	7.93	-	-
Pension & Post-Retirement Benefits	14.83	14.93	4.87	4.33	3.92	2.41
Other Long-Term Liabilities	-0	-	-	-	-	0
Total Liabilities	269.1	267.71	160.52	106.91	112.72	97.42
Common Stock	78.75	78.75	78.75	78.75	78.75	22.5
Retained Earnings	99.44	75.13	52.28	29.44	22.36	0.89
Shareholders' Equity	178.19	153.88	131.03	108.19	101.11	23.39
Total Liabilities & Equity	447.3	421.59	291.55	215.09	213.83	120.81
Total Debt	141.63	149.7	46.04	34.63	55.08	47.17
Net Cash (Debt)	-109.07	-101.93	-24.08	-32.96	-24.88	-42.92
Net Cash Per Share	-3.65	-3.40	-0.80	-1.10	-0.83	-1.91
Filing Date Shares Outstanding	30	30	30	30	30	22.5
Total Common Shares Outstanding	30	30	30	30	30	22.5
Working Capital	79.32	89.06	74.6	52.01	47.33	37.63
Book Value Per Share	5.94	5.13	4.37	3.61	3.37	1.04
Tangible Book Value	176.23	152.66	130.3	107.4	100.15	23.01
Tangible Book Value Per Share	5.87	5.09	4.34	3.58	3.34	1.02
Machinery	-	64.36	40.95	32.31	25.46	12.64
Construction In Progress	-	17.2	16.26	11.16	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.