Ceylon Grain Elevators Balance Sheet

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	11,317	11,601	1,946	7,397	1,681	9,494
Short-Term Investments	138.63	1,193	10,168	741.34	82.17	69.85
Cash & Short-Term Investments	11,455	12,793	12,114	8,139	1,763	9,564
Cash Growth	15.66%	5.61%	48.85%	361.50%	-81.56%	70.09%
Accounts Receivable	2,174	2,068	889.49	789.63	688.9	558.49
Other Receivables	-	-	242.63	181.67	218.59	84.94
Receivables	2,174	2,068	1,132	971.49	907.66	644.14
Inventory	7,108	6,325	5,611	5,719	8,385	5,098
Prepaid Expenses	-	-	26.58	46.79	52.36	32.64
Total Current Assets	20,737	21,186	18,884	14,876	11,109	15,338
Property, Plant & Equipment	4,188	4,184	3,776	3,628	3,591	3,716
Long-Term Investments	133.47	133.47	113	104.77	88.57	74.77
Other Intangible Assets	102.44	107.89	129.72	154.45	174.01	187.96
Long-Term Deferred Tax Assets	214.95	264	191.36	145.24	382.13	26.01
Other Long-Term Assets	11.07	11.07	11.07	-	-	-
Total Assets	25,387	25,887	23,105	18,908	15,344	19,343
Accounts Payable	4,011	4,062	3,246	755.02	702.59	6,030
Accrued Expenses	-	-	1,574	1,156	1,004	1,226
Short-Term Debt	-	-	-	-	536.47	-
Current Portion of Leases	119.37	119.06	116.95	115.49	324.74	207.53
Current Income Taxes Payable	-	-	1,028	889.77	364.81	340.64
Other Current Liabilities	873.36	1,278	160.03	178.99	94.87	94.25
Total Current Liabilities	5,004	5,458	6,125	3,095	3,028	7,898
Long-Term Leases	714.83	686.4	675.58	664.13	812.5	684.27
Pension & Post-Retirement Benefits	384.71	362.17	297.03	207.43	141.47	148.21
Long-Term Deferred Tax Liabilities	533.63	479.5	424.42	427.39	393.79	221.54
Total Liabilities	6,637	6,986	7,522	4,394	4,376	8,952
Common Stock	1,018	1,018	1,018	1,018	1,018	1,018
Retained Earnings	13,857	13,782	10,821	10,062	7,465	7,071
Total Common Equity	14,875	14,800	11,839	11,080	8,483	8,089
Minority Interest	3,874	4,100	3,745	3,434	2,486	2,302
Shareholders' Equity	18,749	18,900	15,583	14,514	10,969	10,391
Total Liabilities & Equity	25,387	25,887	23,105	18,908	15,344	19,343
Total Debt	834.2	805.47	792.53	779.63	1,674	891.79
Net Cash (Debt)	10,621	11,988	11,321	7,359	89.79	8,672
Net Cash Growth	16.93%	5.89%	53.85%	8095.85%	-98.97%	78.26%
Net Cash Per Share	177.03	199.80	188.69	122.65	1.50	144.53
Filing Date Shares Outstanding	59.99	60	60	60	60	60
Total Common Shares Outstanding	59.99	60	60	60	60	60
Working Capital	15,733	15,728	12,759	11,780	8,081	7,440
Book Value Per Share	247.97	246.67	197.31	184.67	141.39	134.81
Tangible Book Value	14,773	14,692	11,709	10,926	8,309	7,901
Tangible Book Value Per Share	246.26	244.87	195.15	182.09	138.49	131.68
Land	-	-	407.23	418.3	418.3	418.3
Buildings	-	-	2,152	2,107	1,933	1,915
Machinery	-	-	3,333	2,987	2,843	2,807
Construction In Progress	-	-	11.37	248.95	203.07	61.24

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