COSE:MSL.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	1.48	0.89	0.38	0.4	3.41	0.29
Short-Term Investments	49.24	46.24	48.94	47.96	40.16	38.49
Trading Asset Securities	-	0.72	0.73	0.69	0.97	0.54
Cash & Short-Term Investments	50.72	47.85	50.04	49.04	44.55	39.31
Cash Growth	0.66%	-4.37%	2.03%	10.09%	13.33%	-6.79%
Accounts Receivable	-	9.58	7.4	-	2.73	3.1
Other Receivables	9.91	-	-	2.96	-	13.31
Receivables	9.91	9.58	7.4	2.96	2.73	16.41
Other Current Assets	0.38	1.05	1.01	2.11	2.33	2.13
Total Current Assets	61.02	58.48	58.45	54.11	49.61	57.85
Property, Plant & Equipment	0.16	0.04	0.1	0.2	0.3	0.18
Long-Term Deferred Tax Assets	0.53	0.5	0.64	0.26	2.88	0.05
Other Long-Term Assets	32.69	34.58	37.1	39.61	42.13	44.64
Total Assets	94.41	93.59	96.29	94.18	94.91	102.72
Accounts Payable	13.65	11.92	10.05	8.87	9.91	11.27
Accrued Expenses	-	2.18	2.18	2.18	2.18	2.18
Short-Term Debt	-	-	4.12	1.52	0.32	0.49
Current Income Taxes Payable	2.11	0.91	0.58	-	-	1.8
Total Current Liabilities	15.76	15.01	16.92	12.57	12.41	15.73
Pension & Post-Retirement Benefits	1.97	1.65	1.26	1.01	1.12	0.97
Other Long-Term Liabilities	-	-	-	-0	-	0
Total Liabilities	17.73	16.66	18.18	13.58	13.53	16.7
Common Stock	37.26	37.26	37.26	37.26	37.26	37.26
Retained Earnings	39.42	39.67	40.85	43.34	44.12	48.77
Shareholders' Equity	76.68	76.94	78.11	80.6	81.38	86.03
Total Liabilities & Equity	94.41	93.59	96.29	94.18	94.91	102.72
Total Debt	-	-	4.12	1.52	0.32	0.49
Net Cash (Debt)	50.72	47.85	45.92	47.52	44.23	38.82
Net Cash Growth	0.66%	4.21%	-3.37%	7.44%	13.93%	1.99%
Net Cash Per Share	17.83	16.82	16.14	16.70	15.55	13.65
Filing Date Shares Outstanding	2.84	2.84	2.84	2.84	2.84	2.84
Total Common Shares Outstanding	2.84	2.84	2.84	2.84	2.84	2.84
Working Capital	45.26	43.47	41.53	41.54	37.2	42.12
Book Value Per Share	26.95	27.04	27.45	28.33	28.61	30.24
Tangible Book Value	76.68	76.94	78.11	80.6	81.38	86.03
Tangible Book Value Per Share	26.95	27.04	27.45	28.33	28.61	30.24
Machinery	-	14.98	14.98	23.61	23.61	23.43

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