Ceylon Guardian Investment Trust PLC (COSE:GUAR.N0000)

COSE:GUAR.N0000 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	10,379	10,113	3,556	2,227	432.11	2,771
Short-Term Investments	4,543	4,615	3,219	2,120	1,739	1,347
Trading Asset Securities	6,710	6,340	9,386	8,946	8,278	8,195
Cash & Short-Term Investments	21,632	21,068	16,160	13,293	10,449	12,313
Cash Growth	16.31%	30.37%	21.57%	27.22%	-15.14%	-0.53%
Accounts Receivable	62.3	83.03	34.75	18.47	41.04	168.52
Other Receivables	-	0.33	0.19	0.18	0.07	-
Receivables	62.3	83.36	34.93	18.65	41.1	168.52
Other Current Assets	-	13.39	12.56	18.67	8.51	55.55
Total Current Assets	21,694	21,164	16,208	13,331	10,499	12,537
Property, Plant & Equipment	17.65	19.18	17.1	10	13.63	10.45
Long-Term Investments	22,062	22,093	19,125	12,931	12,539	7,394
Other Intangible Assets	-	-	-	-	-	2.59
Long-Term Deferred Tax Assets	8.16	10.08	7.15	5	2.35	1.36
Total Assets	43,782	43,286	35,357	26,276	23,054	19,945

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	101.97	-	-	20.51	82.06	11.03
Accrued Expenses	-	58.63	52.81	31.64	30.81	25.39
Short-Term Debt	-	-	-	-	512.96	58.53
Current Portion of Long-Term Debt	448.92	444.27	247.27	1,288	-	-
Current Portion of Leases	5.65	7.44	6.71	6.13	5.47	8
Current Income Taxes Payable	51.14	31.25	46.57	65.92	43.71	32.21
Other Current Liabilities	-	47.03	41.46	46.86	40.7	151.32
Total Current Liabilities	607.68	588.61	394.82	1,459	715.7	286.47
Long-Term Debt	1,214	1,298	783.34	-	-	-
Long-Term Leases	-	-	7.44	-	5.47	-
Pension & Post-Retirement Benefits	30.94	29.62	23.99	16.24	7.89	8.38
Total Liabilities	1,853	1,916	1,210	1,475	729.06	294.85

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	1,129	1,044	1,044	1,044	1,044	1,044
Retained Earnings	33,837	18,110	15,083	12,050	9,500	8,535
Comprehensive Income & Other	333.25	15,659	12,502	7,721	8,191	6,923
Total Common Equity	35,299	34,813	28,629	20,815	18,735	16,501
Minority Interest	6,631	6,558	5,519	3,987	3,590	3,149
Shareholders' Equity	41,929	41,370	34,148	24,801	22,324	19,650
Total Liabilities & Equity	43,782	43,286	35,357	26,276	23,054	19,945

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	1,669	1,749	1,045	1,294	523.91	66.53
Net Cash (Debt)	19,963	19,318	15,116	12,000	9,925	12,246
Net Cash Growth	16.71%	27.80%	25.97%	20.90%	-18.95%	0.78%
Net Cash Per Share	233.09	225.53	174.10	138.21	112.68	138.71
Filing Date Shares Outstanding	85.66	85.66	85.66	87.8	88.29	88.78
Total Common Shares Outstanding	85.66	85.66	85.66	87.8	88.29	88.78
Working Capital	21,087	20,576	15,813	11,872	9,783	12,251
Book Value Per Share	412.10	406.43	334.24	237.08	212.20	185.87
Tangible Book Value	35,299	34,813	28,629	20,815	18,735	16,499
Tangible Book Value Per Share	412.10	406.43	334.24	237.08	212.20	185.84
Machinery	-	30.67	19.4	19.49	16.32	15.04

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 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:

Sep 12, 2026

Data Sources Report a data error