eChannelling PLC (COSE:ECL.N0000)

eChannelling 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
Cash & Equivalents	136.94	68.77	31.67	22.53	12.45	76.33
Short-Term Investments	379.15	342.25	324.9	305.46	278.63	244.65
Cash & Short-Term Investments	516.1	411.02	356.57	327.99	291.08	320.98
Cash Growth	34.98%	15.27%	8.71%	12.68%	-9.31%	32.21%
Accounts Receivable	170.48	157.65	230.12	156.37	138.38	41.7
Other Receivables	69.15	65.41	82.48	64.13	81.49	43.2
Receivables	239.62	223.07	312.6	220.5	219.87	84.89
Inventory	-	-	0.29	0.29	0.29	0.29
Other Current Assets	-0	22.59	16.59	23.43	17.99	38.25
Total Current Assets	755.72	656.67	686.05	572.21	529.23	444.42
Property, Plant & Equipment	11.29	4.08	8.73	2.49	10.35	7.64
Long-Term Investments	8.1	5.56	3.36	2.18	2.35	2.11
Other Intangible Assets	2.2	2.84	1.15	3.53	4.35	3.22
Long-Term Deferred Tax Assets	12.15	9.41	9.15	8.09	8.64	6.67
Total Assets	789.45	678.56	708.43	588.5	554.91	464.06

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	188.67	84.09	117.77	54.83	79.09	63.25
Accrued Expenses	-	59.48	81.37	68.46	39.28	27.11
Short-Term Debt	-	-	8.23	2.97	1.45	-
Current Portion of Leases	4.15	1.98	9.59	1.49	11.46	5.72
Current Income Taxes Payable	14.78	2.04	3.1	4.59	10.34	8.12
Current Unearned Revenue	-	-	-	0.71	4.07	1.44
Other Current Liabilities	11.59	1.13	1.14	1.14	0.25	0.29
Total Current Liabilities	219.19	148.73	221.2	134.19	145.92	105.93
Long-Term Leases	5.57	-	-	-	-	4.57
Pension & Post-Retirement Benefits	13.37	13.43	11.73	11.22	7.61	8.6
Total Liabilities	238.13	162.16	232.92	145.41	153.53	119.1

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	93.76	93.76	93.76	93.76	93.76	93.76
Retained Earnings	451.04	418.66	379.97	348.73	306.84	250.66
Comprehensive Income & Other	6.53	3.99	1.79	0.61	0.78	0.54
Shareholders' Equity	551.33	516.41	475.51	443.1	401.38	344.95
Total Liabilities & Equity	789.45	678.56	708.43	588.5	554.91	464.06

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	9.72	1.98	17.82	4.46	12.91	10.3
Net Cash (Debt)	506.38	409.03	338.75	323.53	278.17	310.68
Net Cash Growth	33.97%	20.75%	4.70%	16.31%	-10.46%	33.11%
Net Cash Per Share	4.29	3.35	2.77	2.65	2.28	2.54
Filing Date Shares Outstanding	127.03	122.13	122.13	122.13	122.13	122.13
Total Common Shares Outstanding	127.03	122.13	122.13	122.13	122.13	122.13
Working Capital	536.54	507.95	464.85	438.02	383.3	338.49
Book Value Per Share	4.34	4.23	3.89	3.63	3.29	2.82
Tangible Book Value	549.13	513.57	474.36	439.56	397.03	341.73
Tangible Book Value Per Share	4.32	4.21	3.88	3.60	3.25	2.80
Machinery	-	97.04	92.77	88.59	87.48	80.87

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 20, 2026

Data Sources Report a data error