Lion Brewery (Ceylon) 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	19,328	13,419	9,451	11,227	13,013	9,665
Short-Term Investments	4,119	4,658	1,660	-	-	-
Cash & Short-Term Investments	23,447	18,077	11,111	11,227	13,013	9,665
Cash Growth	60.10%	62.70%	-1.03%	-13.73%	34.64%	-27.54%
Accounts Receivable	5,341	4,479	3,866	1,035	642.74	512.19
Other Receivables	-	518.34	593.75	466.99	387.8	479.53
Receivables	5,341	4,998	4,460	1,502	1,031	991.72
Inventory	8,844	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	37,632	31,881	25,968	23,837	19,622	14,944
Property, Plant & Equipment	29,014	29,359	27,320	23,140	20,695	18,984
Long-Term Investments	1,807	1,611	1,351	-	-	-
Other Intangible Assets	712.78	723.8	713.81	394.99	750.09	1,225
Total Assets	69,167	63,575	55,353	47,372	41,067	35,154
Accounts Payable	6,217	2,807	2,586	2,955	2,298	1,144
Accrued Expenses	135.51	2,026	1,397	1,256	719.32	614.16
Short-Term Debt	780.79	1,595	1,797	1,516	1,096	1,022
Current Portion of Long-Term Debt	1,094	2,634	3,220	4,680	3,348	1,869
Current Portion of Leases	40.28	30.26	24.4	27.01	24.53	19.9
Current Income Taxes Payable	7,562	5,877	6,872	2,680	3,118	2,385
Other Current Liabilities	4,036	4,201	3,569	3,136	2,676	2,140
Total Current Liabilities	19,865	19,170	19,466	16,250	13,279	9,194
Long-Term Debt	2,353	2,237	1,374	1,924	2,300	3,497
Long-Term Leases	169.55	196.4	194.8	179.79	160.55	165.32
Pension & Post-Retirement Benefits	410.78	389.6	285.27	249.77	173.7	233.93
Long-Term Deferred Tax Liabilities	7,152	7,163	6,433	5,541	5,226	5,089
Total Liabilities	29,951	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	34,114	29,321	22,234	18,597	15,298	13,048
Comprehensive Income & Other	2,564	2,562	2,829	2,092	2,092	1,388
Shareholders' Equity	39,216	34,420	27,600	23,227	19,928	16,974
Total Liabilities & Equity	69,167	63,575	55,353	47,372	41,067	35,154
Total Debt	4,438	6,693	6,610	8,328	6,930	6,573
Net Cash (Debt)	19,010	11,384	4,501	2,899	6,084	3,092
Net Cash Growth	172.24%	152.91%	55.25%	-52.34%	96.75%	-
Net Cash Per Share	237.63	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	17,767	12,712	6,502	7,587	6,343	5,750
Book Value Per Share	490.20	430.25	345.00	290.33	249.10	212.18
Tangible Book Value	38,503	33,696	26,886	22,832	19,178	15,749
Tangible Book Value Per Share	481.29	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 Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.