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

Lion Brewery (Ceylon) Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	11,307	19,021	13,419	9,451	11,227	13,013
Short-Term Investments	14,120	10,404	4,658	1,660	-	-
Cash & Short-Term Investments	25,428	29,424	18,077	11,111	11,227	13,013
Cash Growth	38.93%	62.77%	62.70%	-1.03%	-13.73%	34.64%
Accounts Receivable	6,114	1,617	4,479	3,866	1,035	642.74
Other Receivables	-	319.59	518.34	593.75	466.99	387.8
Receivables	6,114	1,937	4,998	4,460	1,502	1,031
Inventory	8,375	8,163	7,949	8,779	7,189	4,439
Prepaid Expenses	-	1,149	686.57	542.04	365.67	388.64
Other Current Assets	-	1,039	171.79	1,077	3,553	751.36
Total Current Assets	39,917	41,713	31,881	25,968	23,837	19,622
Property, Plant & Equipment	31,608	30,953	29,359	27,320	23,140	20,695
Long-Term Investments	1,936	1,871	1,611	1,351	-	-
Other Intangible Assets	831.1	836.27	723.8	713.81	394.99	750.09
Total Assets	74,292	75,373	63,575	55,353	47,372	41,067

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	10,797	3,211	2,807	2,586	2,955	2,298
Accrued Expenses	-	2,731	2,026	1,397	1,256	719.32
Short-Term Debt	819.27	787.11	1,595	1,797	1,516	1,096
Current Portion of Long-Term Debt	1,397	2,156	2,634	3,220	4,680	3,348
Current Portion of Leases	39.72	39.97	30.26	24.4	27.01	24.53
Current Income Taxes Payable	2,685	8,339	5,877	6,872	2,680	3,118
Other Current Liabilities	4,468	5,062	4,201	3,569	3,136	2,676
Total Current Liabilities	20,206	22,327	19,170	19,466	16,250	13,279
Long-Term Debt	1,863	2,049	2,237	1,374	1,924	2,300
Long-Term Leases	156.7	166.13	196.4	194.8	179.79	160.55
Pension & Post-Retirement Benefits	416.25	396.47	389.6	285.27	249.77	173.7
Long-Term Deferred Tax Liabilities	7,915	7,794	7,163	6,433	5,541	5,226
Total Liabilities	30,557	32,732	29,155	27,753	24,145	21,139

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	2,538	2,538	2,538	2,538	2,538	2,538
Retained Earnings	37,846	36,872	29,321	22,234	18,597	15,298
Comprehensive Income & Other	3,351	3,232	2,562	2,829	2,092	2,092
Shareholders' Equity	43,735	42,642	34,420	27,600	23,227	19,928
Total Liabilities & Equity	74,292	75,373	63,575	55,353	47,372	41,067

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	4,276	5,198	6,693	6,610	8,328	6,930
Net Cash (Debt)	21,151	24,226	11,384	4,501	2,899	6,084
Net Cash Growth	97.37%	112.80%	152.91%	55.25%	-52.34%	96.75%
Net Cash Per Share	264.39	302.82	142.30	56.27	36.24	76.05
Filing Date Shares Outstanding	80	80	80	80	80	80
Total Common Shares Outstanding	80	80	80	80	80	80
Working Capital	19,711	19,386	12,712	6,502	7,587	6,343
Book Value Per Share	546.68	533.02	430.25	345.00	290.33	249.10
Tangible Book Value	42,903	41,805	33,696	26,886	22,832	19,178
Tangible Book Value Per Share	536.29	522.57	421.20	336.08	285.40	239.72
Land	-	6,727	5,898	5,757	4,724	4,724
Buildings	-	6,265	6,061	4,559	3,767	3,616
Machinery	-	21,759	21,579	19,230	18,055	15,850
Construction In Progress	-	1,980	389.74	1,630	449.03	733.44

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 6, 2026

Data Sources Report a data error