eChannelling Balance Sheet

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	68.77	31.67	22.53	12.45	76.33
Short-Term Investments	342.25	324.9	305.46	278.63	244.65
Cash & Short-Term Investments	411.02	356.57	327.99	291.08	320.98
Cash Growth	15.27%	8.71%	12.68%	-9.31%	32.21%
Accounts Receivable	180.24	164.93	156.37	138.38	41.7
Other Receivables	65.41	82.48	64.13	81.49	43.2
Receivables	245.66	247.41	220.5	219.87	84.89
Inventory	-	0.29	0.29	0.29	0.29
Other Current Assets	-	81.78	23.43	17.99	38.25
Total Current Assets	656.67	686.05	572.21	529.23	444.42
Property, Plant & Equipment	4.08	8.73	2.49	10.35	7.64
Long-Term Investments	5.56	3.36	2.18	2.35	2.11
Other Intangible Assets	2.84	1.15	3.53	4.35	3.22
Long-Term Deferred Tax Assets	9.41	9.15	8.09	8.64	6.67
Total Assets	678.56	708.43	588.5	554.91	464.06
Accounts Payable	110.14	117.77	54.83	79.09	63.25
Accrued Expenses	-	81.37	68.46	39.28	27.11
Short-Term Debt	-	8.23	2.97	1.45	-
Current Portion of Leases	1.98	9.59	1.49	11.46	5.72
Current Income Taxes Payable	2.04	3.1	4.59	10.34	8.12
Current Unearned Revenue	-	-	0.71	4.07	1.44
Other Current Liabilities	34.56	1.14	1.14	0.25	0.29
Total Current Liabilities	148.73	221.2	134.19	145.92	105.93
Long-Term Leases	-	-	-	-	4.57
Pension & Post-Retirement Benefits	13.43	11.73	11.22	7.61	8.6
Other Long-Term Liabilities	0	-	-	-	-
Total Liabilities	162.16	232.92	145.41	153.53	119.1
Common Stock	93.76	93.76	93.76	93.76	93.76
Retained Earnings	418.66	379.97	348.73	306.84	250.66
Comprehensive Income & Other	3.99	1.79	0.61	0.78	0.54
Shareholders' Equity	516.41	475.51	443.1	401.38	344.95
Total Liabilities & Equity	678.56	708.43	588.5	554.91	464.06
Total Debt	1.98	17.82	4.46	12.91	10.3
Net Cash (Debt)	409.03	338.75	323.53	278.17	310.68
Net Cash Growth	20.75%	4.70%	16.31%	-10.46%	33.11%
Net Cash Per Share	3.32	2.77	2.65	2.28	2.54
Filing Date Shares Outstanding	122.13	122.13	122.13	122.13	122.13
Total Common Shares Outstanding	122.13	122.13	122.13	122.13	122.13
Working Capital	507.95	464.85	438.02	383.3	338.49
Book Value Per Share	4.23	3.89	3.63	3.29	2.82
Tangible Book Value	513.57	474.36	439.56	397.03	341.73
Tangible Book Value Per Share	4.21	3.88	3.60	3.25	2.80
Machinery	-	92.77	88.59	87.48	80.87

Source: S&P Global Market Intelligence. Standard template. Financial Sources.