COSE:GUAR.N0000 Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	7,078	3,556	2,227	432.11	2,771	1,600
Short-Term Investments	6,617	3,219	2,120	1,739	1,347	1,093
Trading Asset Securities	7,959	9,386	8,946	8,278	8,195	9,686
Cash & Short-Term Investments	21,653	16,160	13,293	10,449	12,313	12,379
Cash Growth	45.31%	21.57%	27.22%	-15.14%	-0.53%	13.84%
Accounts Receivable	54.51	34.75	18.47	41.04	168.52	113.14
Other Receivables	-	0.19	0.18	0.07	-	102.82
Receivables	54.51	34.93	18.65	41.1	168.52	215.96
Other Current Assets	-	12.56	18.67	8.51	55.55	803.69
Total Current Assets	21,708	16,208	13,331	10,499	12,537	13,399
Property, Plant & Equipment	20.55	17.1	10	13.63	10.45	17.95
Long-Term Investments	25,426	19,125	12,931	12,539	7,394	6,792
Goodwill	-	-	-	-	-	183.47
Other Intangible Assets	-	-	-	-	2.59	7.04
Long-Term Deferred Tax Assets	7.67	7.15	5	2.35	1.36	2.45
Total Assets	47,163	35,357	26,276	23,054	19,945	20,401
Accounts Payable	110.31	-	20.51	82.06	11.03	12.76
Accrued Expenses	-	52.81	31.64	30.81	25.39	28.27
Short-Term Debt	-	-	-	512.96	58.53	212.04
Current Portion of Long-Term Debt	444.4	247.27	1,288	-	-	-
Current Portion of Leases	7.25	6.71	6.13	5.47	8	8.35
Current Income Taxes Payable	18.62	46.57	65.92	43.71	32.21	4.92
Other Current Liabilities	-	41.46	46.86	40.7	151.32	53.45
Total Current Liabilities	580.58	394.82	1,459	715.7	286.47	319.79
Long-Term Debt	1,398	783.34	-	-	-	-
Long-Term Leases	1.93	7.44	-	5.47	-	7.06
Pension & Post-Retirement Benefits	27.14	23.99	16.24	7.89	8.38	12.62
Total Liabilities	2,008	1,210	1,475	729.06	294.85	339.47
Common Stock	1,129	1,044	1,044	1,044	1,044	1,044
Retained Earnings	36,490	15,083	12,050	9,500	8,535	9,664
Comprehensive Income & Other	333.25	12,502	7,721	8,191	6,923	6,034
Total Common Equity	37,952	28,629	20,815	18,735	16,501	16,742
Minority Interest	7,203	5,519	3,987	3,590	3,149	3,320
Shareholders' Equity	45,155	34,148	24,801	22,324	19,650	20,062
Total Liabilities & Equity	47,163	35,357	26,276	23,054	19,945	20,401
Total Debt	1,852	1,045	1,294	523.91	66.53	227.45
Net Cash (Debt)	19,802	15,116	12,000	9,925	12,246	12,152
Net Cash Growth	33.31%	25.97%	20.90%	-18.95%	0.78%	23.84%
Net Cash Per Share	228.07	174.10	138.21	112.68	138.71	136.87
Filing Date Shares Outstanding	85.66	85.66	87.8	88.29	88.78	88.78
Total Common Shares Outstanding	85.66	85.66	87.8	88.29	88.78	88.78
Working Capital	21,127	15,813	11,872	9,783	12,251	13,079
Book Value Per Share	443.07	334.24	237.08	212.20	185.87	188.58
Tangible Book Value	37,952	28,629	20,815	18,735	16,499	16,552
Tangible Book Value Per Share	443.07	334.24	237.08	212.20	185.84	186.43
Machinery	-	19.4	19.49	16.32	15.04	13.5

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.