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

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