COSE:KHC.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	Sep '25 Sep 30, 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	1,208	1,210	1,887	5.65	21.25	52.08
Cash & Short-Term Investments	1,208	1,210	1,887	5.65	21.25	52.08
Cash Growth	-32.60%	-35.91%	33287.89%	-73.40%	-59.20%	-60.15%
Accounts Receivable	180.52	195.29	238.02	5.82	4.83	4.35
Other Receivables	54.74	110.94	181.52	104.83	72.02	72.51
Receivables	235.27	306.23	419.55	1,275	1,188	1,100
Inventory	147.65	132.04	101.97	36.67	33.68	33.59
Prepaid Expenses	-	82.56	13.52	16.28	6.73	8.27
Other Current Assets	62.37	30.38	12.92	1.91	4.12	1.91
Total Current Assets	1,653	1,761	2,435	1,336	1,254	1,195
Property, Plant & Equipment	12,340	12,355	10,702	8,512	8,572	7,461
Long-Term Investments	556.2	582.52	145.38	1,050	600	632.98
Other Intangible Assets	2.39	2.84	2.04	8.36	12.09	16.78
Total Assets	14,552	14,702	13,285	10,906	10,438	9,306
Accounts Payable	567.08	255.81	159.95	18.26	19.93	29.62
Accrued Expenses	-	237.18	59.95	6.06	13.92	11.08
Short-Term Debt	369.03	333.9	215.98	125.63	8.19	-
Current Portion of Long-Term Debt	300.69	357.98	321.82	299.8	250.73	163.89
Current Portion of Leases	11.02	19.12	19.21	-	-	-
Current Income Taxes Payable	-	-	4.01	4.89	7.99	13.46
Current Unearned Revenue	10.28	12.79	7.25	5.44	11.69	9.38
Other Current Liabilities	68.05	225.9	162.26	63.41	64.58	65.57
Total Current Liabilities	1,326	1,443	950.43	523.49	377.05	293.01
Long-Term Debt	746.84	720.51	1,043	483.77	527.79	547.62
Long-Term Leases	113.71	107.39	107.99	-	-	-
Long-Term Unearned Revenue	-	-	-	-	-	3.41
Pension & Post-Retirement Benefits	24.45	23.73	15.74	4.08	3.8	4.55
Long-Term Deferred Tax Liabilities	2,298	2,344	2,084	1,877	860.39	715.77
Total Liabilities	4,510	4,638	4,201	2,888	1,769	1,564
Common Stock	2,662	2,662	2,662	16.5	16.5	16.5
Retained Earnings	1,223	1,147	948.47	871.26	818.04	909.47
Comprehensive Income & Other	6,158	6,254	5,473	7,130	7,834	6,816
Total Common Equity	10,042	10,063	9,083	8,018	8,669	7,742
Shareholders' Equity	10,042	10,063	9,083	8,018	8,669	7,742
Total Liabilities & Equity	14,552	14,702	13,285	10,906	10,438	9,306
Total Debt	1,541	1,539	1,708	909.2	786.72	711.51
Net Cash (Debt)	-333.35	-329.41	179.19	-903.55	-765.47	-659.43
Net Cash Per Share	-0.46	-0.44	0.25	-1.56	-1.33	-1.14
Filing Date Shares Outstanding	754.31	754.31	754.31	754.31	577.5	577.5
Total Common Shares Outstanding	754.31	754.31	754.31	577.5	577.5	577.5
Working Capital	327.08	318.03	1,485	812.48	876.62	902.37
Book Value Per Share	13.31	13.34	12.04	13.88	15.01	13.41
Tangible Book Value	10,040	10,060	9,081	8,009	8,657	7,725
Tangible Book Value Per Share	13.31	13.34	12.04	13.87	14.99	13.38
Land	-	6,988	6,235	6,235	8,405	5,590
Buildings	-	4,883	4,075	2,170	-	1,716
Machinery	-	897.25	772.02	315.89	309.95	308.82
Construction In Progress	-	10.13	18.78	-	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.