Kapruka Holdings 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	46.8	36.17	60.19	36.13	44.95
Short-Term Investments	107.86	190.71	323.62	372.16	463.05
Cash & Short-Term Investments	154.66	226.88	383.82	408.29	508
Cash Growth	-31.83%	-40.89%	-6.00%	-19.63%	477.68%
Accounts Receivable	48.58	13.55	10.75	11.28	14.67
Other Receivables	47.09	51.24	60.13	80.37	164
Receivables	95.67	64.79	70.88	91.65	178.66
Inventory	168.29	136.94	144.98	200.18	256.12
Other Current Assets	-	22.97	29.95	10.77	85.44
Total Current Assets	418.61	451.58	629.62	710.89	1,028
Property, Plant & Equipment	832.78	790.82	927.07	932.64	756.36
Long-Term Investments	-	-	-	0	2.34
Other Intangible Assets	11.61	13.4	15.22	17.07	2.57
Long-Term Deferred Tax Assets	-	10.73	12.67	12.25	8.01
Other Long-Term Assets	221.41	204.2	-	1.09	0.4
Total Assets	1,484	1,471	1,585	1,674	1,798
Accounts Payable	173.51	148.92	89.99	65.99	85.4
Accrued Expenses	-	37.03	71.25	41.17	68
Short-Term Debt	96.35	12.03	4.5	72.42	50.14
Current Portion of Long-Term Debt	-	82.15	126.39	89.65	73.88
Current Portion of Leases	-	5.91	17.4	31.14	19.17
Current Income Taxes Payable	-	2.13	-	9.74	-
Current Unearned Revenue	-	3.53	9.24	18.91	36.6
Other Current Liabilities	59.3	49.22	30.38	4.72	25.71
Total Current Liabilities	329.16	340.92	349.15	333.75	358.9
Long-Term Debt	166.14	171.33	172.51	140.76	190.71
Long-Term Leases	-	25.67	27.93	43.16	35.87
Pension & Post-Retirement Benefits	46.53	35.73	26.75	20.92	15.88
Long-Term Deferred Tax Liabilities	81.62	84.41	68.3	73.41	50.13
Other Long-Term Liabilities	21.58	-	-	0	-
Total Liabilities	645.02	658.06	644.65	612	651.49
Common Stock	769.17	769.17	769.17	769.17	769.17
Retained Earnings	-100.57	-121.98	23.83	141.76	226.22
Comprehensive Income & Other	170.79	165.46	146.94	151	151
Shareholders' Equity	839.39	812.66	939.95	1,062	1,146
Total Liabilities & Equity	1,484	1,471	1,585	1,674	1,798
Total Debt	262.49	297.08	348.73	377.13	369.77
Net Cash (Debt)	-107.83	-70.21	35.08	31.16	138.23
Net Cash Growth	-	-	12.57%	-77.45%	-
Net Cash Per Share	-0.71	-0.43	0.21	0.19	0.99
Filing Date Shares Outstanding	134.53	164.13	164.13	164.13	164.13
Total Common Shares Outstanding	134.53	164.13	164.13	164.13	164.13
Working Capital	89.46	110.66	280.47	377.14	669.32
Book Value Per Share	6.24	4.95	5.73	6.47	6.98
Tangible Book Value	827.79	799.26	924.72	1,045	1,144
Tangible Book Value Per Share	6.15	4.87	5.63	6.37	6.97
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