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	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	64.78	36.17	60.19	36.13	44.95	75.08
Short-Term Investments	179.21	190.71	323.62	372.16	463.05	12.86
Cash & Short-Term Investments	243.98	226.88	383.82	408.29	508	87.94
Cash Growth	-6.03%	-40.89%	-6.00%	-19.63%	477.68%	-37.13%
Accounts Receivable	53.12	13.55	10.75	11.28	14.67	16.72
Other Receivables	47.07	51.24	60.13	80.37	164	116.21
Receivables	100.19	64.79	70.88	91.65	178.66	132.93
Inventory	178.84	136.94	144.98	200.18	256.12	66.05
Other Current Assets	-	22.97	29.95	10.77	85.44	61.13
Total Current Assets	523.01	451.58	629.62	710.89	1,028	348.05
Property, Plant & Equipment	835.71	790.82	927.07	932.64	756.36	546.29
Long-Term Investments	-	-	-	0	2.34	4.45
Other Intangible Assets	12.05	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	1,575	1,471	1,585	1,674	1,798	900.67
Accounts Payable	189.6	148.92	89.99	65.99	85.4	34.15
Accrued Expenses	-	37.03	71.25	41.17	68	24.43
Short-Term Debt	2.32	12.03	4.5	72.42	50.14	17.32
Current Portion of Long-Term Debt	215.06	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	90.52	49.22	30.38	4.72	25.71	1.91
Total Current Liabilities	500.01	340.92	349.15	333.75	358.9	187.44
Long-Term Debt	118.66	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	37.72	35.73	26.75	20.92	15.88	17.15
Long-Term Deferred Tax Liabilities	76.19	84.41	68.3	73.41	50.13	52.2
Other Long-Term Liabilities	25.97	-	-	0	-	0
Total Liabilities	758.55	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	-116.68	-121.98	23.83	141.76	226.22	89.48
Comprehensive Income & Other	163.92	165.46	146.94	151	151	151
Shareholders' Equity	816.41	812.66	939.95	1,062	1,146	512.98
Total Liabilities & Equity	1,575	1,471	1,585	1,674	1,798	900.67
Total Debt	336.05	297.08	348.73	377.13	369.77	221.82
Net Cash (Debt)	-92.06	-70.21	35.08	31.16	138.23	-133.88
Net Cash Growth	-	-	12.57%	-77.45%	-	-
Net Cash Per Share	-0.56	-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	23	110.66	280.47	377.14	669.32	160.61
Book Value Per Share	4.97	4.95	5.73	6.47	6.98	3.91
Tangible Book Value	804.36	799.26	924.72	1,045	1,144	511.1
Tangible Book Value Per Share	4.90	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 Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.