COSE:GUAR.N0000 Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	10,113	3,556	2,227	432.11	2,771
Short-Term Investments	4,615	3,219	2,120	1,739	1,347
Trading Asset Securities	6,340	9,386	8,946	8,278	8,195
Cash & Short-Term Investments	21,068	16,160	13,293	10,449	12,313
Cash Growth	30.37%	21.57%	27.22%	-15.14%	-0.53%
Accounts Receivable	83.03	34.75	18.47	41.04	168.52
Other Receivables	0.33	0.19	0.18	0.07	-
Receivables	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	21,164	16,208	13,331	10,499	12,537
Property, Plant & Equipment	19.18	17.1	10	13.63	10.45
Long-Term Investments	22,093	19,125	12,931	12,539	7,394
Other Intangible Assets	-	-	-	-	2.59
Long-Term Deferred Tax Assets	10.08	7.15	5	2.35	1.36
Total Assets	43,286	35,357	26,276	23,054	19,945
Accounts Payable	-	-	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	444.27	247.27	1,288	-	-
Current Portion of Leases	7.44	6.71	6.13	5.47	8
Current Income Taxes Payable	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	588.61	394.82	1,459	715.7	286.47
Long-Term Debt	1,298	783.34	-	-	-
Long-Term Leases	-	7.44	-	5.47	-
Pension & Post-Retirement Benefits	29.62	23.99	16.24	7.89	8.38
Total Liabilities	1,916	1,210	1,475	729.06	294.85
Common Stock	1,044	1,044	1,044	1,044	1,044
Retained Earnings	18,110	15,083	12,050	9,500	8,535
Comprehensive Income & Other	15,659	12,502	7,721	8,191	6,923
Total Common Equity	34,813	28,629	20,815	18,735	16,501
Minority Interest	6,558	5,519	3,987	3,590	3,149
Shareholders' Equity	41,370	34,148	24,801	22,324	19,650
Total Liabilities & Equity	43,286	35,357	26,276	23,054	19,945
Total Debt	1,749	1,045	1,294	523.91	66.53
Net Cash (Debt)	19,318	15,116	12,000	9,925	12,246
Net Cash Growth	27.80%	25.97%	20.90%	-18.95%	0.78%
Net Cash Per Share	225.53	174.10	138.21	112.68	138.71
Filing Date Shares Outstanding	85.66	85.66	87.8	88.29	88.78
Total Common Shares Outstanding	85.66	85.66	87.8	88.29	88.78
Working Capital	20,576	15,813	11,872	9,783	12,251
Book Value Per Share	406.43	334.24	237.08	212.20	185.87
Tangible Book Value	34,813	28,629	20,815	18,735	16,499
Tangible Book Value Per Share	406.43	334.24	237.08	212.20	185.84
Machinery	30.67	19.4	19.49	16.32	15.04