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	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	1,239	1,210	1,887	5.65	21.25	52.08
Cash & Short-Term Investments	1,239	1,210	1,887	5.65	21.25	52.08
Cash Growth	-2.43%	-35.91%	33287.89%	-73.40%	-59.20%	-60.15%
Accounts Receivable	257.31	195.29	238.02	5.82	4.83	4.35
Other Receivables	52.64	110.94	181.52	104.83	72.02	72.51
Receivables	309.95	306.23	419.55	1,275	1,188	1,100
Inventory	159.41	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	66.46	30.38	12.92	1.91	4.12	1.91
Total Current Assets	1,775	1,761	2,435	1,336	1,254	1,195
Property, Plant & Equipment	12,300	12,355	10,702	8,512	8,572	7,461
Long-Term Investments	539.8	582.52	145.38	1,050	600	632.98
Other Intangible Assets	2.92	2.84	2.04	8.36	12.09	16.78
Total Assets	14,618	14,702	13,285	10,906	10,438	9,306
Accounts Payable	542.73	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	350.06	333.9	215.98	125.63	8.19	-
Current Portion of Long-Term Debt	119.85	357.98	321.82	299.8	250.73	163.89
Current Portion of Leases	6.97	19.12	19.21	-	-	-
Current Income Taxes Payable	35.84	-	4.01	4.89	7.99	13.46
Current Unearned Revenue	7.33	12.79	7.25	5.44	11.69	9.38
Other Current Liabilities	57.01	225.9	162.26	63.41	64.58	65.57
Total Current Liabilities	1,120	1,443	950.43	523.49	377.05	293.01
Long-Term Debt	977.5	720.51	1,043	483.77	527.79	547.62
Long-Term Leases	117.38	107.39	107.99	-	-	-
Long-Term Unearned Revenue	-	-	-	-	-	3.41
Pension & Post-Retirement Benefits	25.14	23.73	15.74	4.08	3.8	4.55
Long-Term Deferred Tax Liabilities	2,297	2,344	2,084	1,877	860.39	715.77
Total Liabilities	4,537	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	1,310	1,147	948.47	871.26	818.04	909.47
Comprehensive Income & Other	6,109	6,254	5,473	7,130	7,834	6,816
Total Common Equity	10,081	10,063	9,083	8,018	8,669	7,742
Shareholders' Equity	10,081	10,063	9,083	8,018	8,669	7,742
Total Liabilities & Equity	14,618	14,702	13,285	10,906	10,438	9,306
Total Debt	1,572	1,539	1,708	909.2	786.72	711.51
Net Cash (Debt)	-332.97	-329.41	179.19	-903.55	-765.47	-659.43
Net Cash Per Share	-0.39	-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	654.82	318.03	1,485	812.48	876.62	902.37
Book Value Per Share	13.36	13.34	12.04	13.88	15.01	13.41
Tangible Book Value	10,078	10,060	9,081	8,009	8,657	7,725
Tangible Book Value Per Share	13.36	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 Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.