COSE:DIST.N0000 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	715.78	1,616	553.74	1,451	6,830	1,934
Short-Term Investments	5,496	2,253	-	-	-	-
Trading Asset Securities	-	94.67	90.77	22.46	21.21	60.84
Cash & Short-Term Investments	6,212	3,963	644.52	1,474	6,851	1,995
Cash Growth	197.14%	514.88%	-56.27%	-78.49%	243.49%	534.97%
Accounts Receivable	7,773	10,214	7,974	9,654	4,601	4,194
Other Receivables	5,896	221.06	353.18	86.68	317.05	728.85
Receivables	13,669	10,435	8,327	9,741	4,918	4,923
Inventory	9,068	7,894	7,612	6,823	3,381	4,641
Prepaid Expenses	-	4,468	4,180	4,328	1,919	2,863
Other Current Assets	0	7.25	52.17	6.72	6.68	6.23
Total Current Assets	28,949	26,767	20,816	22,372	17,077	14,428
Property, Plant & Equipment	10,840	7,617	8,656	5,421	6,238	6,720
Long-Term Investments	5,754	4,265	2,465	1,900	1,612	1,874
Goodwill	143.63	143.63	143.63	-	-	-
Other Intangible Assets	28.54	28.59	55.08	-	-	-
Long-Term Accounts Receivable	-	-	-	20.12	35.85	50.31
Other Long-Term Assets	0	-	-	-	-	-
Total Assets	45,715	38,821	32,135	29,713	24,962	23,072
Accounts Payable	8,504	1,831	793.55	176.4	273.52	245.2
Accrued Expenses	-	7,524	5,864	6,126	6,165	4,918
Short-Term Debt	2.02	797.84	2,731	4.61	10.02	13.06
Current Portion of Long-Term Debt	-	722.53	-	-	-	-
Current Portion of Leases	731.87	91.86	608.8	496.23	422.88	323.73
Current Income Taxes Payable	12,477	4,243	3,032	3,951	1,504	2,001
Other Current Liabilities	577.12	6,229	5,947	4,442	7,296	3,306
Total Current Liabilities	22,291	21,439	18,977	15,196	15,672	10,807
Long-Term Debt	-	320.96	-	-	-	-
Long-Term Leases	1,705	83.03	178.23	723.8	1,220	1,341
Pension & Post-Retirement Benefits	425.16	440.62	357.97	313.17	175.01	259.3
Long-Term Deferred Tax Liabilities	2,253	2,358	1,978	1,232	1,523	1,583
Total Liabilities	26,674	24,642	21,491	17,465	18,590	13,991
Common Stock	3,000	3,000	3,000	3,000	3,000	3,000
Retained Earnings	9,145	5,800	3,567	7,030	1,444	3,789
Comprehensive Income & Other	6,897	5,605	4,054	2,217	1,929	2,292
Total Common Equity	19,041	14,406	10,621	12,248	6,372	9,081
Minority Interest	-	-226.83	23.49	-	-	-
Shareholders' Equity	19,041	14,179	10,644	12,248	6,372	9,081
Total Liabilities & Equity	45,715	38,821	32,135	29,713	24,962	23,072
Total Debt	2,439	2,016	3,518	1,225	1,653	1,678
Net Cash (Debt)	3,773	1,947	-2,873	249.04	5,199	316.52
Net Cash Growth	158.89%	-	-	-95.21%	1542.38%	-
Net Cash Per Share	0.82	0.42	-0.62	0.05	1.13	0.07
Filing Date Shares Outstanding	4,600	4,600	4,600	4,600	4,600	4,600
Total Common Shares Outstanding	4,600	4,600	4,600	4,600	4,600	4,600
Working Capital	6,658	5,328	1,839	7,175	1,405	3,621
Book Value Per Share	4.14	3.13	2.31	2.66	1.39	1.97
Tangible Book Value	18,869	14,234	10,422	12,248	6,372	9,081
Tangible Book Value Per Share	4.10	3.09	2.27	2.66	1.39	1.97
Land	-	2,995	2,560	2,000	2,000	2,000
Buildings	-	3,558	3,218	2,140	2,140	2,140
Machinery	-	8,298	8,193	4,604	4,457	4,382
Construction In Progress	-	-	167.3	-	-	2.98

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