COSE:NEH.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	Sep '25 Sep 30, 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	74.56	106.45	79.37	38.02	63.98	29
Short-Term Investments	2,972	2,674	2,267	1,582	1,396	1,331
Trading Asset Securities	-	58.32	41.91	35.31	31.97	31.28
Cash & Short-Term Investments	3,047	2,839	2,388	1,656	1,492	1,391
Cash Growth	23.98%	18.90%	44.23%	10.99%	7.23%	2.89%
Accounts Receivable	58.66	192.71	126.97	20.69	16.19	3.12
Other Receivables	-	21.17	27.11	6.6	22.76	13.03
Receivables	58.66	213.88	154.09	27.29	38.95	16.15
Inventory	58.57	60.17	66.41	65.65	60.16	31.54
Prepaid Expenses	109.53	23.42	47.16	34.95	7.05	2.76
Other Current Assets	12.29	-	-	-	-	-
Total Current Assets	3,286	3,137	2,656	1,784	1,598	1,442
Property, Plant & Equipment	4,716	4,700	3,896	3,890	3,950	3,612
Long-Term Investments	539.23	380.97	335.89	255.18	234.21	233.28
Other Intangible Assets	17.35	18.63	21.09	10.84	12.94	15.06
Other Long-Term Assets	2.06	1.98	4.66	2.96	1.79	2.52
Total Assets	8,560	8,239	6,913	5,943	5,797	5,305
Accounts Payable	162.91	89.97	92.14	63.74	57.02	23.68
Accrued Expenses	-	136.76	166.7	65.1	56.08	42.4
Short-Term Debt	29.04	15.17	24.56	25.79	30.9	12.34
Current Portion of Long-Term Debt	-	-	-	28.8	21.61	30
Current Income Taxes Payable	75.79	186.01	193.56	5.39	7.05	11.41
Current Unearned Revenue	23.94	32.68	41.24	22.09	25.22	24.73
Other Current Liabilities	-	2.47	3.53	0.27	0.07	0.07
Total Current Liabilities	291.68	463.06	521.72	211.18	197.94	144.63
Long-Term Debt	-	-	-	-	14.39	15
Pension & Post-Retirement Benefits	65.38	60.12	47.38	31.79	34.6	32.9
Long-Term Deferred Tax Liabilities	1,134	1,144	977.29	887.34	431.89	377.92
Other Long-Term Liabilities	-	-	-	0	-	-
Total Liabilities	1,491	1,667	1,546	1,130	678.82	570.45
Common Stock	335.15	335.15	335.15	335.15	335.15	335.15
Retained Earnings	4,038	3,703	2,909	2,369	2,236	2,205
Comprehensive Income & Other	2,469	2,311	1,924	1,904	2,344	2,011
Total Common Equity	6,842	6,349	5,168	4,608	4,915	4,551
Minority Interest	227.72	222.72	199.29	204.79	202.73	182.76
Shareholders' Equity	7,070	6,572	5,367	4,812	5,118	4,734
Total Liabilities & Equity	8,560	8,239	6,913	5,943	5,797	5,305
Total Debt	29.04	15.17	24.56	54.58	66.9	57.34
Net Cash (Debt)	3,018	2,824	2,363	1,601	1,425	1,334
Net Cash Growth	25.45%	19.49%	47.61%	12.37%	6.83%	-1.23%
Net Cash Per Share	1380.42	1291.87	1081.13	732.41	651.77	610.10
Filing Date Shares Outstanding	2.19	2.19	2.19	2.19	2.19	2.19
Total Common Shares Outstanding	2.19	2.19	2.19	2.19	2.19	2.19
Working Capital	2,994	2,674	2,134	1,572	1,400	1,297
Book Value Per Share	3129.79	2904.40	2363.87	2107.70	2248.45	2081.98
Tangible Book Value	6,825	6,330	5,146	4,597	4,902	4,536
Tangible Book Value Per Share	3121.86	2895.87	2354.23	2102.74	2242.53	2075.09
Land	-	2,467	2,147	2,147	2,147	2,035
Buildings	-	1,921	1,707	1,609	1,607	1,500
Machinery	-	755.29	601.74	560.22	532.17	498.24
Construction In Progress	-	18.83	4.34	35.91	7.29	23.77

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