Lion Brewery (Ceylon) 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	19,021	13,419	9,451	11,227	13,013
Short-Term Investments	-	4,658	1,660	-	-
Cash & Short-Term Investments	19,021	18,077	11,111	11,227	13,013
Cash Growth	5.22%	62.70%	-1.03%	-13.73%	34.64%
Accounts Receivable	4,068	4,479	3,866	1,035	642.74
Other Receivables	57.38	518.34	593.75	466.99	387.8
Receivables	4,125	4,998	4,460	1,502	1,031
Inventory	8,163	7,949	8,779	7,189	4,439
Prepaid Expenses	-	686.57	542.04	365.67	388.64
Other Current Assets	10,404	171.79	1,077	3,553	751.36
Total Current Assets	41,713	31,881	25,968	23,837	19,622
Property, Plant & Equipment	30,953	29,359	27,320	23,140	20,695
Long-Term Investments	-	1,611	1,351	-	-
Other Intangible Assets	836.27	723.8	713.81	394.99	750.09
Other Long-Term Assets	1,871	-	-	-	-
Total Assets	75,373	63,575	55,353	47,372	41,067
Accounts Payable	6,596	2,807	2,586	2,955	2,298
Accrued Expenses	-	2,026	1,397	1,256	719.32
Short-Term Debt	2,943	1,595	1,797	1,516	1,096
Current Portion of Long-Term Debt	-	2,634	3,220	4,680	3,348
Current Portion of Leases	39.97	30.26	24.4	27.01	24.53
Current Income Taxes Payable	8,340	5,877	6,872	2,680	3,118
Other Current Liabilities	4,407	4,201	3,569	3,136	2,676
Total Current Liabilities	22,327	19,170	19,466	16,250	13,279
Long-Term Debt	2,049	2,237	1,374	1,924	2,300
Long-Term Leases	166.13	196.4	194.8	179.79	160.55
Pension & Post-Retirement Benefits	396.47	389.6	285.27	249.77	173.7
Long-Term Deferred Tax Liabilities	7,794	7,163	6,433	5,541	5,226
Total Liabilities	32,732	29,155	27,753	24,145	21,139
Common Stock	2,538	2,538	2,538	2,538	2,538
Retained Earnings	36,872	29,321	22,234	18,597	15,298
Comprehensive Income & Other	3,232	2,562	2,829	2,092	2,092
Shareholders' Equity	42,642	34,420	27,600	23,227	19,928
Total Liabilities & Equity	75,373	63,575	55,353	47,372	41,067
Total Debt	5,198	6,693	6,610	8,328	6,930
Net Cash (Debt)	13,822	11,384	4,501	2,899	6,084
Net Cash Growth	21.41%	152.91%	55.25%	-52.34%	96.75%
Net Cash Per Share	172.78	142.30	56.27	36.24	76.05
Filing Date Shares Outstanding	80	80	80	80	80
Total Common Shares Outstanding	80	80	80	80	80
Working Capital	19,386	12,712	6,502	7,587	6,343
Book Value Per Share	533.00	430.25	345.00	290.33	249.10
Tangible Book Value	41,805	33,696	26,886	22,832	19,178
Tangible Book Value Per Share	522.55	421.20	336.08	285.40	239.72
Land	-	5,898	5,757	4,724	4,724
Buildings	-	6,061	4,559	3,767	3,616
Machinery	-	21,579	19,230	18,055	15,850
Construction In Progress	-	389.74	1,630	449.03	733.44

Source: S&P Global Market Intelligence. Standard template. Financial Sources.