Lion Brewery (Ceylon) PLC (COSE:LION.N0000)

Lion Brewery (Ceylon) Balance Sheet

Financials in millions LKR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	17,255	13,419	9,451	11,227	13,013	9,665
Short-Term Investments	4,702	4,658	1,660	-	-	-
Cash & Short-Term Investments	21,957	18,077	11,111	11,227	13,013	9,665
Cash Growth	44.08%	62.70%	-1.03%	-13.73%	34.64%	-27.54%
Accounts Receivable	4,802	4,479	3,866	1,035	642.74	512.19
Other Receivables	-	518.34	593.75	466.99	387.8	479.53
Receivables	4,802	4,998	4,460	1,502	1,031	991.72
Inventory	8,602	7,949	8,779	7,189	4,439	3,493
Prepaid Expenses	-	686.57	542.04	365.67	388.64	334.56
Other Current Assets	-	171.79	1,077	3,553	751.36	459.66
Total Current Assets	35,360	31,881	25,968	23,837	19,622	14,944
Property, Plant & Equipment	28,932	29,359	27,320	23,140	20,695	18,984
Long-Term Investments	1,742	1,611	1,351	-	-	-
Other Intangible Assets	717.19	723.8	713.81	394.99	750.09	1,225
Total Assets	66,751	63,575	55,353	47,372	41,067	35,154
Accounts Payable	5,626	2,807	2,586	2,955	2,298	1,144
Accrued Expenses	141.87	2,026	1,397	1,256	719.32	614.16
Short-Term Debt	871.15	1,595	1,797	1,516	1,096	1,022
Current Portion of Long-Term Debt	2,125	2,634	3,220	4,680	3,348	1,869
Current Portion of Leases	33.4	30.26	24.4	27.01	24.53	19.9
Current Income Taxes Payable	6,452	5,877	6,872	2,680	3,118	2,385
Other Current Liabilities	3,874	4,201	3,569	3,136	2,676	2,140
Total Current Liabilities	19,123	19,170	19,466	16,250	13,279	9,194
Long-Term Debt	2,240	2,237	1,374	1,924	2,300	3,497
Long-Term Leases	184.67	196.4	194.8	179.79	160.55	165.32
Pension & Post-Retirement Benefits	402.68	389.6	285.27	249.77	173.7	233.93
Long-Term Deferred Tax Liabilities	7,114	7,163	6,433	5,541	5,226	5,089
Total Liabilities	29,064	29,155	27,753	24,145	21,139	18,179
Common Stock	2,538	2,538	2,538	2,538	2,538	2,538
Retained Earnings	32,597	29,321	22,234	18,597	15,298	13,048
Comprehensive Income & Other	2,553	2,562	2,829	2,092	2,092	1,388
Shareholders' Equity	37,687	34,420	27,600	23,227	19,928	16,974
Total Liabilities & Equity	66,751	63,575	55,353	47,372	41,067	35,154
Total Debt	5,454	6,693	6,610	8,328	6,930	6,573
Net Cash (Debt)	16,503	11,384	4,501	2,899	6,084	3,092
Net Cash Growth	58.39%	152.91%	55.25%	-52.34%	96.75%	-
Net Cash Per Share	206.28	142.30	56.27	36.24	76.05	38.65
Filing Date Shares Outstanding	80	80	80	80	80	80
Total Common Shares Outstanding	80	80	80	80	80	80
Working Capital	16,237	12,712	6,502	7,587	6,343	5,750
Book Value Per Share	471.09	430.25	345.00	290.33	249.10	212.18
Tangible Book Value	36,970	33,696	26,886	22,832	19,178	15,749
Tangible Book Value Per Share	462.13	421.20	336.08	285.40	239.72	196.87
Land	-	5,898	5,757	4,724	4,724	3,716
Buildings	-	6,061	4,559	3,767	3,616	3,511
Machinery	-	21,579	19,230	18,055	15,850	15,402
Construction In Progress	-	389.74	1,630	449.03	733.44	306.03

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