COSE:MCPL.N0000 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	66.84	83.63	64.27	46.86	55.41	44.88
Short-Term Investments	317.99	365.55	270.57	269.5	242.34	231.64
Cash & Short-Term Investments	384.83	449.17	334.83	316.36	297.75	276.52
Cash Growth	18.65%	34.15%	5.84%	6.25%	7.68%	42.30%
Accounts Receivable	39.93	62.2	97.94	21.03	21.85	26.55
Other Receivables	4.04	1.33	1.42	4.12	4.57	2.51
Receivables	43.98	63.53	99.36	25.15	26.42	29.06
Inventory	57.41	72.69	59.56	51.72	115.25	36.8
Prepaid Expenses	-	0.59	0.47	0.48	0.13	0.23
Other Current Assets	-	0.15	8.05	0.12	9.63	9.49
Total Current Assets	486.21	586.13	502.26	393.83	449.18	352.11
Property, Plant & Equipment	290.59	291.32	263.41	269.49	237.82	235.95
Other Intangible Assets	0.04	0.07	0.11	0.16	0.27	0.17
Other Long-Term Assets	226.49	233.04	213.3	244.48	162.8	146.9
Total Assets	1,003	1,111	979.08	907.97	850.07	735.13
Accounts Payable	34.23	1.71	0.85	1.69	0.96	0.64
Accrued Expenses	-	19.44	16.39	13.92	11.97	9.77
Short-Term Debt	-	5.77	1.59	5.89	3.73	-
Current Portion of Leases	7	7	6.59	3.11	2.37	8.83
Current Income Taxes Payable	-	50	-	-	-	-
Other Current Liabilities	-	24.38	22.02	19.73	50.31	37.18
Total Current Liabilities	41.23	108.3	47.45	44.34	69.34	56.42
Long-Term Leases	12.67	17.88	21.76	21.76	24.88	27.25
Pension & Post-Retirement Benefits	15.83	18.02	13.51	8.88	10.06	12.7
Long-Term Deferred Tax Liabilities	94.43	94.43	93.34	111.25	42.9	42.63
Total Liabilities	164.16	238.64	176.06	186.23	147.18	139
Common Stock	384.72	384.72	384.72	384.72	384.72	384.72
Retained Earnings	438.13	470.89	401.98	320.7	301.86	195.09
Comprehensive Income & Other	16.32	16.32	16.32	16.32	16.32	16.32
Shareholders' Equity	839.17	871.93	803.02	721.74	702.9	596.13
Total Liabilities & Equity	1,003	1,111	979.08	907.97	850.07	735.13
Total Debt	19.67	30.65	29.94	30.77	30.98	36.08
Net Cash (Debt)	365.15	418.52	304.89	285.6	266.77	240.44
Net Cash Growth	21.73%	37.27%	6.75%	7.05%	10.95%	49.28%
Net Cash Per Share	10.42	11.96	8.71	8.16	7.62	6.87
Filing Date Shares Outstanding	35	35	35	35	35	35
Total Common Shares Outstanding	35	35	35	35	35	35
Working Capital	444.98	477.83	454.82	349.5	379.84	295.69
Book Value Per Share	23.98	24.91	22.95	20.62	20.09	17.03
Tangible Book Value	839.12	871.85	802.91	721.58	702.62	595.96
Tangible Book Value Per Share	23.98	24.91	22.94	20.62	20.08	17.03
Land	-	20.1	20.1	20.1	20.1	20.1
Buildings	-	-	-	52.04	10.63	9.89
Machinery	-	293.35	216.61	136.05	104.93	98.05
Construction In Progress	-	-	8.43	6	21.81	0.62

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.