COSE:KHC.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	1,323	1,210	1,887	5.65	21.25
Cash & Short-Term Investments	1,323	1,210	1,887	5.65	21.25
Cash Growth	9.35%	-35.91%	33287.89%	-73.40%	-59.20%
Accounts Receivable	297.21	195.29	238.02	5.82	4.83
Other Receivables	47.33	110.94	181.52	104.83	72.02
Receivables	344.53	306.23	419.55	1,275	1,188
Inventory	147.29	132.04	101.97	36.67	33.68
Prepaid Expenses	-	82.56	13.52	16.28	6.73
Other Current Assets	44.47	30.38	12.92	1.91	4.12
Total Current Assets	1,859	1,761	2,435	1,336	1,254
Property, Plant & Equipment	12,291	12,355	10,702	8,512	8,572
Long-Term Investments	534.89	582.52	145.38	1,050	600
Other Intangible Assets	2.78	2.84	2.04	8.36	12.09
Total Assets	14,688	14,702	13,285	10,906	10,438
Accounts Payable	523.39	255.81	159.95	18.26	19.93
Accrued Expenses	-	237.18	59.95	6.06	13.92
Short-Term Debt	210.28	333.9	215.98	125.63	8.19
Current Portion of Long-Term Debt	213.08	357.98	321.82	299.8	250.73
Current Portion of Leases	18.07	19.12	19.21	-	-
Current Income Taxes Payable	61.89	-	4.01	4.89	7.99
Current Unearned Revenue	10.64	12.79	7.25	5.44	11.69
Other Current Liabilities	86.98	225.9	162.26	63.41	64.58
Total Current Liabilities	1,124	1,443	950.43	523.49	377.05
Long-Term Debt	816.07	720.51	1,043	483.77	527.79
Long-Term Leases	102.34	107.39	107.99	-	-
Pension & Post-Retirement Benefits	20.87	23.73	15.74	4.08	3.8
Long-Term Deferred Tax Liabilities	2,348	2,344	2,084	1,877	860.39
Other Long-Term Liabilities	0	-	-	-	-
Total Liabilities	4,412	4,638	4,201	2,888	1,769
Common Stock	2,662	2,662	2,662	16.5	16.5
Retained Earnings	1,514	1,147	948.47	871.26	818.04
Comprehensive Income & Other	6,100	6,254	5,473	7,130	7,834
Total Common Equity	10,276	10,063	9,083	8,018	8,669
Shareholders' Equity	10,276	10,063	9,083	8,018	8,669
Total Liabilities & Equity	14,688	14,702	13,285	10,906	10,438
Total Debt	1,360	1,539	1,708	909.2	786.72
Net Cash (Debt)	-37.31	-329.41	179.19	-903.55	-765.47
Net Cash Per Share	-0.05	-0.44	0.25	-1.56	-1.33
Filing Date Shares Outstanding	754.31	754.31	754.31	754.31	577.5
Total Common Shares Outstanding	754.31	754.31	754.31	577.5	577.5
Working Capital	734.51	318.03	1,485	812.48	876.62
Book Value Per Share	13.62	13.34	12.04	13.88	15.01
Tangible Book Value	10,273	10,060	9,081	8,009	8,657
Tangible Book Value Per Share	13.62	13.34	12.04	13.87	14.99
Land	-	6,988	6,235	6,235	8,405
Buildings	-	4,883	4,075	2,170	-
Machinery	-	897.25	772.02	315.89	309.95
Construction In Progress	-	10.13	18.78	-	-