hSenid Business Solutions 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	389.96	234.09	319.89	409.09	413.25	261.48
Short-Term Investments	258.58	313.07	782.56	1,168	1,083	258.84
Cash & Short-Term Investments	648.54	547.15	1,102	1,578	1,497	520.32
Cash Growth	-1.61%	-50.37%	-30.12%	5.40%	187.65%	38.60%
Accounts Receivable	611.1	603.71	688.37	618.83	511.89	430.98
Other Receivables	13.83	43.56	38.74	17.68	18.18	13.88
Receivables	624.94	647.27	727.11	636.51	530.07	444.86
Inventory	39.88	42.72	36.98	29.73	29.69	19.66
Other Current Assets	53.64	42.67	72.09	74.77	66.32	51.1
Total Current Assets	1,367	1,280	1,939	2,319	2,123	1,036
Property, Plant & Equipment	77.76	59.63	86.75	68.67	48.29	49.93
Goodwill	-	-	-	2.01	2.01	2.01
Other Intangible Assets	516.53	6.63	8.36	-	214.89	160.5
Long-Term Deferred Tax Assets	86.75	98.45	53.68	38.14	-	2.46
Long-Term Deferred Charges	7.13	513.42	444.47	301.09	-	-
Other Long-Term Assets	-0	-	-0	-0	-	-0
Total Assets	2,055	1,958	2,532	2,728	2,388	1,251
Accounts Payable	413.33	17.41	25.5	35.18	6	11.58
Accrued Expenses	-	117.13	97.58	31.07	55.36	50.98
Short-Term Debt	148.73	97.08	19.34	-	-	-
Current Portion of Long-Term Debt	-	-	-	-	4.17	19.48
Current Portion of Leases	-	8.69	26.57	7.87	27.82	20.38
Current Income Taxes Payable	-	-	-	39.7	6.09	7.32
Current Unearned Revenue	286.54	213.12	251.47	137.78	81.48	58.97
Other Current Liabilities	-0	272.8	378.06	391.87	257.66	213.03
Total Current Liabilities	848.6	726.23	798.52	643.46	438.58	381.74
Long-Term Debt	-	-	-	-	-	4.17
Long-Term Leases	15.59	5.38	14.28	11.9	4.28	24.2
Pension & Post-Retirement Benefits	157.01	157.14	128.39	79.63	80.74	71.43
Long-Term Deferred Tax Liabilities	-	-	-	-	1.82	-
Other Long-Term Liabilities	0	0	-	-	-0	-
Total Liabilities	1,021	888.75	941.19	734.99	525.42	481.55
Common Stock	1,024	1,024	922.75	922.75	922.75	224.04
Retained Earnings	-23.05	4.07	636.52	1,041	926.7	527.48
Comprehensive Income & Other	33.25	41.37	31.43	29.71	13.1	17.78
Shareholders' Equity	1,034	1,069	1,591	1,994	1,863	769.29
Total Liabilities & Equity	2,055	1,958	2,532	2,728	2,388	1,251
Total Debt	164.32	111.14	60.19	19.77	36.27	68.23
Net Cash (Debt)	484.22	436.01	1,042	1,558	1,460	452.09
Net Cash Growth	-6.24%	-58.17%	-33.09%	6.67%	223.04%	24.82%
Net Cash Per Share	1.76	1.55	3.77	5.63	6.20	2.05
Filing Date Shares Outstanding	285.25	285.25	276.7	276.7	276.7	218.22
Total Common Shares Outstanding	285.25	285.25	276.7	276.7	276.7	218.22
Working Capital	518.39	553.59	1,140	1,675	1,684	654.2
Book Value Per Share	3.62	3.75	5.75	7.20	6.73	3.53
Tangible Book Value	517.43	1,063	1,582	1,991	1,646	606.78
Tangible Book Value Per Share	1.81	3.72	5.72	7.20	5.95	2.78
Machinery	-	139.62	118.88	110.09	70.04	53.82

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