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	2016 - 2020
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	2016 - 2020
Cash & Equivalents	74.56	106.45	79.37	38.02	63.98	29	Upgrade
Short-Term Investments	2,972	2,674	2,267	1,582	1,396	1,331	Upgrade
Trading Asset Securities	-	58.32	41.91	35.31	31.97	31.28	Upgrade
Cash & Short-Term Investments	3,047	2,839	2,388	1,656	1,492	1,391	Upgrade
Cash Growth	23.98%	18.90%	44.23%	10.99%	7.23%	2.89%	Upgrade
Accounts Receivable	58.66	192.71	126.97	20.69	16.19	3.12	Upgrade
Other Receivables	-	21.17	27.11	6.6	22.76	13.03	Upgrade
Receivables	58.66	213.88	154.09	27.29	38.95	16.15	Upgrade
Inventory	58.57	60.17	66.41	65.65	60.16	31.54	Upgrade
Prepaid Expenses	109.53	23.42	47.16	34.95	7.05	2.76	Upgrade
Other Current Assets	12.29	-	-	-	-	-	Upgrade
Total Current Assets	3,286	3,137	2,656	1,784	1,598	1,442	Upgrade
Property, Plant & Equipment	4,716	4,700	3,896	3,890	3,950	3,612	Upgrade
Long-Term Investments	539.23	380.97	335.89	255.18	234.21	233.28	Upgrade
Other Intangible Assets	17.35	18.63	21.09	10.84	12.94	15.06	Upgrade
Other Long-Term Assets	2.06	1.98	4.66	2.96	1.79	2.52	Upgrade
Total Assets	8,560	8,239	6,913	5,943	5,797	5,305	Upgrade
Accounts Payable	162.91	89.97	92.14	63.74	57.02	23.68	Upgrade
Accrued Expenses	-	136.76	166.7	65.1	56.08	42.4	Upgrade
Short-Term Debt	29.04	15.17	24.56	25.79	30.9	12.34	Upgrade
Current Portion of Long-Term Debt	-	-	-	28.8	21.61	30	Upgrade
Current Income Taxes Payable	75.79	186.01	193.56	5.39	7.05	11.41	Upgrade
Current Unearned Revenue	23.94	32.68	41.24	22.09	25.22	24.73	Upgrade
Other Current Liabilities	-	2.47	3.53	0.27	0.07	0.07	Upgrade
Total Current Liabilities	291.68	463.06	521.72	211.18	197.94	144.63	Upgrade
Long-Term Debt	-	-	-	-	14.39	15	Upgrade
Pension & Post-Retirement Benefits	65.38	60.12	47.38	31.79	34.6	32.9	Upgrade
Long-Term Deferred Tax Liabilities	1,134	1,144	977.29	887.34	431.89	377.92	Upgrade
Other Long-Term Liabilities	-	-	-	0	-	-	Upgrade
Total Liabilities	1,491	1,667	1,546	1,130	678.82	570.45	Upgrade
Common Stock	335.15	335.15	335.15	335.15	335.15	335.15	Upgrade
Retained Earnings	4,038	3,703	2,909	2,369	2,236	2,205	Upgrade
Comprehensive Income & Other	2,469	2,311	1,924	1,904	2,344	2,011	Upgrade
Total Common Equity	6,842	6,349	5,168	4,608	4,915	4,551	Upgrade
Minority Interest	227.72	222.72	199.29	204.79	202.73	182.76	Upgrade
Shareholders' Equity	7,070	6,572	5,367	4,812	5,118	4,734	Upgrade
Total Liabilities & Equity	8,560	8,239	6,913	5,943	5,797	5,305	Upgrade
Total Debt	29.04	15.17	24.56	54.58	66.9	57.34	Upgrade
Net Cash (Debt)	3,018	2,824	2,363	1,601	1,425	1,334	Upgrade
Net Cash Growth	25.45%	19.49%	47.61%	12.37%	6.83%	-1.23%	Upgrade
Net Cash Per Share	1380.42	1291.87	1081.13	732.41	651.77	610.10	Upgrade
Filing Date Shares Outstanding	2.19	2.19	2.19	2.19	2.19	2.19	Upgrade
Total Common Shares Outstanding	2.19	2.19	2.19	2.19	2.19	2.19	Upgrade
Working Capital	2,994	2,674	2,134	1,572	1,400	1,297	Upgrade
Book Value Per Share	3129.79	2904.40	2363.87	2107.70	2248.45	2081.98	Upgrade
Tangible Book Value	6,825	6,330	5,146	4,597	4,902	4,536	Upgrade
Tangible Book Value Per Share	3121.86	2895.87	2354.23	2102.74	2242.53	2075.09	Upgrade
Land	-	2,467	2,147	2,147	2,147	2,035	Upgrade
Buildings	-	1,921	1,707	1,609	1,607	1,500	Upgrade
Machinery	-	755.29	601.74	560.22	532.17	498.24	Upgrade
Construction In Progress	-	18.83	4.34	35.91	7.29	23.77	Upgrade

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