Equity Two PLC (COSE:ETWO.N0000)

Equity Two Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Property, Plant & Equipment	2,144	2,128	1,916	1,721	1,570	1,520
Cash & Equivalents	56.95	180.42	8.21	12.18	76.61	6.74
Accounts Receivable	40.72	25.41	25.8	19.57	23.89	26.46
Other Receivables	1.73	3.89	5.7	1.98	1.75	1.75
Loans Receivable Current	-	-	-	0.64	0.15	0.26
Other Current Assets	247.32	197.76	78.47	69.57	77.22	155.91
Trading Asset Securities	-	-	38.18	-	43.72	4.47
Other Long-Term Assets	215.6	215.82	217.16	177.99	-	-
Total Assets	2,714	2,751	2,289	2,003	1,794	1,716
Accounts Payable	170.68	-	0.03	-	0.15	0.13
Accrued Expenses	-	3.45	3.43	2.33	1.68	2.17
Current Income Taxes Payable	-	-	8.47	4.71	1.79	5.09
Current Unearned Revenue	24.61	174.61	23.53	4.03	4.78	8.66
Other Current Liabilities	-	2.96	6.45	6.55	2.31	20
Long-Term Deferred Tax Liabilities	536.09	535.46	471.48	413.24	292.22	277.33
Other Long-Term Liabilities	66.09	50.61	40.13	58.97	46.18	42.01
Total Liabilities	801.27	770.69	556.08	491.11	350.41	357.48
Common Stock	444.09	444.09	444.09	444.09	444.09	444.09
Retained Earnings	1,468	673.87	573.96	485.34	440.62	387.8
Comprehensive Income & Other	0.75	862.47	715.08	581.99	558.65	526.47
Shareholders' Equity	1,913	1,980	1,733	1,511	1,443	1,358
Total Liabilities & Equity	2,714	2,751	2,289	2,003	1,794	1,716
Net Cash (Debt)	56.95	180.42	46.39	12.18	120.33	11.21
Net Cash (Debt) Growth	-78.23%	288.95%	280.83%	-89.88%	973.62%	-85.82%
Net Cash Per Share	1.83	5.82	1.50	0.39	3.88	0.36
Filing Date Shares Outstanding	31	31	31	31	31	31
Total Common Shares Outstanding	31	31	31	31	31	31
Book Value Per Share	61.69	63.88	55.91	48.76	46.56	43.82
Tangible Book Value	1,913	1,980	1,733	1,511	1,443	1,358
Tangible Book Value Per Share	61.69	63.88	55.91	48.76	46.56	43.82

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