Kapruka Holdings 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	2020
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	2020
Cash & Equivalents	34.2	36.17	60.19	36.13	44.95	75.08	Upgrade
Short-Term Investments	160.71	190.71	323.62	372.16	463.05	12.86	Upgrade
Cash & Short-Term Investments	194.91	226.88	383.82	408.29	508	87.94	Upgrade
Cash Growth	-31.59%	-40.89%	-6.00%	-19.63%	477.68%	-37.13%	Upgrade
Accounts Receivable	41.94	13.55	10.75	11.28	14.67	16.72	Upgrade
Other Receivables	46.37	51.24	60.13	80.37	164	116.21	Upgrade
Receivables	88.32	64.79	70.88	91.65	178.66	132.93	Upgrade
Inventory	177.42	136.94	144.98	200.18	256.12	66.05	Upgrade
Other Current Assets	18.1	22.97	29.95	10.77	85.44	61.13	Upgrade
Total Current Assets	478.74	451.58	629.62	710.89	1,028	348.05	Upgrade
Property, Plant & Equipment	842.37	790.82	927.07	932.64	756.36	546.29	Upgrade
Long-Term Investments	-	-	-	0	2.34	4.45	Upgrade
Other Intangible Assets	12.5	13.4	15.22	17.07	2.57	1.88	Upgrade
Long-Term Deferred Tax Assets	-	10.73	12.67	12.25	8.01	-	Upgrade
Other Long-Term Assets	204.2	204.2	-	1.09	0.4	-	Upgrade
Total Assets	1,538	1,471	1,585	1,674	1,798	900.67	Upgrade
Accounts Payable	171.28	148.92	89.99	65.99	85.4	34.15	Upgrade
Accrued Expenses	-	37.03	71.25	41.17	68	24.43	Upgrade
Short-Term Debt	1.18	12.03	4.5	72.42	50.14	17.32	Upgrade
Current Portion of Long-Term Debt	147.61	82.15	126.39	89.65	73.88	65.22	Upgrade
Current Portion of Leases	-	5.91	17.4	31.14	19.17	8.38	Upgrade
Current Income Taxes Payable	2.5	2.13	-	9.74	-	17.11	Upgrade
Current Unearned Revenue	-	3.53	9.24	18.91	36.6	18.92	Upgrade
Other Current Liabilities	116.59	49.22	30.38	4.72	25.71	1.91	Upgrade
Total Current Liabilities	439.16	340.92	349.15	333.75	358.9	187.44	Upgrade
Long-Term Debt	155.09	171.33	172.51	140.76	190.71	121.35	Upgrade
Long-Term Leases	-	25.67	27.93	43.16	35.87	9.55	Upgrade
Pension & Post-Retirement Benefits	37.26	35.73	26.75	20.92	15.88	17.15	Upgrade
Long-Term Deferred Tax Liabilities	74.47	84.41	68.3	73.41	50.13	52.2	Upgrade
Other Long-Term Liabilities	30.37	-	-	0	-	0	Upgrade
Total Liabilities	736.34	658.06	644.65	612	651.49	387.7	Upgrade
Common Stock	769.17	769.17	769.17	769.17	769.17	272.5	Upgrade
Retained Earnings	-132.43	-121.98	23.83	141.76	226.22	89.48	Upgrade
Comprehensive Income & Other	164.72	165.46	146.94	151	151	151	Upgrade
Shareholders' Equity	801.47	812.66	939.95	1,062	1,146	512.98	Upgrade
Total Liabilities & Equity	1,538	1,471	1,585	1,674	1,798	900.67	Upgrade
Total Debt	303.88	297.08	348.73	377.13	369.77	221.82	Upgrade
Net Cash (Debt)	-108.97	-70.21	35.08	31.16	138.23	-133.88	Upgrade
Net Cash Growth	-	-	12.57%	-77.45%	-	-	Upgrade
Net Cash Per Share	-0.64	-0.43	0.21	0.19	0.99	-1.02	Upgrade
Filing Date Shares Outstanding	164.13	164.13	164.13	164.13	164.13	131.3	Upgrade
Total Common Shares Outstanding	164.13	164.13	164.13	164.13	164.13	131.3	Upgrade
Working Capital	39.59	110.66	280.47	377.14	669.32	160.61	Upgrade
Book Value Per Share	4.88	4.95	5.73	6.47	6.98	3.91	Upgrade
Tangible Book Value	788.97	799.26	924.72	1,045	1,144	511.1	Upgrade
Tangible Book Value Per Share	4.81	4.87	5.63	6.37	6.97	3.89	Upgrade
Land	-	239.3	341.22	347.34	306.99	-	Upgrade
Buildings	-	489.68	435.37	407.13	41.94	-	Upgrade
Machinery	-	211.81	199.61	177.62	153.78	-	Upgrade
Construction In Progress	-	-	89.06	84.83	309.12	-	Upgrade

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