COSE:MHDL.N0000 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	50.11	280.83	25.58	25.08	20.1
Cash & Short-Term Investments	50.11	280.83	25.58	25.08	20.1
Cash Growth	-82.16%	998.01%	1.97%	24.80%	-64.13%
Accounts Receivable	85.54	57.33	65.55	113.27	127.67
Other Receivables	-	6.1	6.28	44.4	146
Receivables	85.54	63.43	71.84	157.67	273.67
Inventory	1,133	1,145	1,647	1,665	1,854
Prepaid Expenses	-	0.46	0.17	-	-
Other Current Assets	-	24.3	17.57	-	-
Total Current Assets	1,269	1,514	1,762	1,847	2,148
Property, Plant & Equipment	8.14	11.69	19	47.62	51.5
Long-Term Investments	10.74	10.74	6.16	6.9	7.94
Other Intangible Assets	2.16	-	0.01	0.07	0.17
Long-Term Deferred Tax Assets	1.9	1.9	-	-	-
Other Long-Term Assets	200	200	195	172.5	135
Total Assets	1,491	1,738	1,982	2,074	2,343
Accounts Payable	247.42	16.73	25.13	90.56	129.84
Accrued Expenses	-	268.85	315.91	244.92	160.56
Short-Term Debt	4.17	340.43	370.66	52.38	66.35
Current Portion of Long-Term Debt	286.97	158	295.49	525.89	233.83
Current Portion of Leases	-	-	-	5.87	4.84
Current Income Taxes Payable	1.14	1.4	1.4	1.4	2.7
Other Current Liabilities	225.03	169.74	233.98	114.35	226.85
Total Current Liabilities	764.73	955.16	1,243	1,035	824.97
Long-Term Debt	-	31.86	72.28	163.59	435.63
Long-Term Leases	-	-	-	19	24.87
Pension & Post-Retirement Benefits	8.19	7.28	6.3	9.29	14.13
Long-Term Deferred Tax Liabilities	47.32	47.32	14.23	12.9	8.88
Other Long-Term Liabilities	0	-	-	-	-
Total Liabilities	820.24	1,042	1,335	1,240	1,308
Common Stock	293.8	293.8	293.8	293.8	293.8
Retained Earnings	359.62	385.13	339.94	526.54	725.33
Comprehensive Income & Other	17.79	17.79	13.21	13.95	14.99
Shareholders' Equity	671.21	696.73	646.96	834.3	1,034
Total Liabilities & Equity	1,491	1,738	1,982	2,074	2,343
Total Debt	291.13	530.29	738.43	766.73	765.52
Net Cash (Debt)	-241.03	-249.46	-712.85	-741.65	-745.42
Net Cash Per Share	-1.79	-1.85	-5.29	-5.51	-5.53
Filing Date Shares Outstanding	132.22	134.68	134.68	134.68	134.68
Total Common Shares Outstanding	132.22	134.68	134.68	134.68	134.68
Working Capital	503.78	558.86	519.59	811.99	1,323
Book Value Per Share	5.08	5.17	4.80	6.19	7.68
Tangible Book Value	669.05	696.73	646.94	834.23	1,034
Tangible Book Value Per Share	5.06	5.17	4.80	6.19	7.68
Land	-	2.72	2.72	2.72	2.72
Buildings	-	12.39	12.39	12.39	12.39
Machinery	-	110.94	117.49	116.65	104.92