eChannelling Balance Sheet

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	18.91	31.67	22.53	12.45	76.33	10.69
Short-Term Investments	337.74	324.9	305.46	278.63	244.65	232.1
Cash & Short-Term Investments	356.65	356.57	327.99	291.08	320.98	242.78
Cash Growth	-6.22%	8.71%	12.68%	-9.31%	32.21%	5.64%
Accounts Receivable	210.41	164.93	156.37	138.38	41.7	36.17
Other Receivables	74.21	82.48	64.13	81.49	43.2	51.95
Receivables	284.62	247.41	220.5	219.87	84.89	88.13
Inventory	0.12	0.29	0.29	0.29	0.29	0.26
Other Current Assets	-	81.78	23.43	17.99	38.25	35.03
Total Current Assets	641.39	686.05	572.21	529.23	444.42	366.21
Property, Plant & Equipment	6.6	8.73	2.49	10.35	7.64	15.8
Long-Term Investments	4.04	3.36	2.18	2.35	2.11	2.39
Other Intangible Assets	0.33	1.15	3.53	4.35	3.22	1.8
Long-Term Deferred Tax Assets	7.42	9.15	8.09	8.64	6.67	6.05
Other Long-Term Assets	0	-	-	-	-	-
Total Assets	659.79	708.43	588.5	554.91	464.06	392.24
Accounts Payable	99.95	117.77	54.83	79.09	63.25	62.1
Accrued Expenses	-	81.37	68.46	39.28	27.11	13.87
Short-Term Debt	-	8.23	2.97	1.45	-	-
Current Portion of Leases	4.44	9.59	1.49	11.46	5.72	1.36
Current Income Taxes Payable	4.48	3.1	4.59	10.34	8.12	6.89
Current Unearned Revenue	-	-	0.71	4.07	1.44	0.69
Other Current Liabilities	31.69	1.14	1.14	0.25	0.29	0.29
Total Current Liabilities	140.56	221.2	134.19	145.92	105.93	85.19
Long-Term Leases	-	-	-	-	4.57	8.03
Pension & Post-Retirement Benefits	11.91	11.73	11.22	7.61	8.6	7.77
Total Liabilities	152.47	232.92	145.41	153.53	119.1	100.98
Common Stock	93.76	93.76	93.76	93.76	93.76	93.76
Retained Earnings	411.09	379.97	348.73	306.84	250.66	196.68
Comprehensive Income & Other	2.47	1.79	0.61	0.78	0.54	0.82
Shareholders' Equity	507.32	475.51	443.1	401.38	344.95	291.26
Total Liabilities & Equity	659.79	708.43	588.5	554.91	464.06	392.24
Total Debt	4.44	17.82	4.46	12.91	10.3	9.38
Net Cash (Debt)	352.21	338.75	323.53	278.17	310.68	233.4
Net Cash Growth	-4.97%	4.70%	16.31%	-10.46%	33.11%	13.74%
Net Cash Per Share	2.88	2.77	2.65	2.28	2.54	1.91
Filing Date Shares Outstanding	122.13	122.13	122.13	122.13	122.13	122.13
Total Common Shares Outstanding	122.13	122.13	122.13	122.13	122.13	122.13
Working Capital	500.84	464.85	438.02	383.3	338.49	281.02
Book Value Per Share	4.15	3.89	3.63	3.29	2.82	2.38
Tangible Book Value	506.99	474.36	439.56	397.03	341.73	289.46
Tangible Book Value Per Share	4.15	3.88	3.60	3.25	2.80	2.37
Machinery	-	92.77	88.59	87.48	80.87	80.34

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.