COSE:NEH.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	97.95	106.45	79.37	38.02	63.98
Short-Term Investments	3,474	2,674	2,267	1,582	1,396
Trading Asset Securities	-	58.32	41.91	35.31	31.97
Cash & Short-Term Investments	3,572	2,839	2,388	1,656	1,492
Cash Growth	25.82%	18.90%	44.23%	10.99%	7.23%
Accounts Receivable	142.63	192.71	126.97	20.69	16.19
Other Receivables	-	21.17	27.11	6.6	22.76
Receivables	142.63	213.88	154.09	27.29	38.95
Inventory	77.43	60.17	66.41	65.65	60.16
Prepaid Expenses	17.48	23.42	47.16	34.95	7.05
Other Current Assets	22.02	-	-	-	-
Total Current Assets	3,832	3,137	2,656	1,784	1,598
Property, Plant & Equipment	4,881	4,700	3,896	3,890	3,950
Long-Term Investments	403.51	380.97	335.89	255.18	234.21
Other Intangible Assets	15.81	18.63	21.09	10.84	12.94
Other Long-Term Assets	2.82	1.98	4.66	2.96	1.79
Total Assets	9,135	8,239	6,913	5,943	5,797
Accounts Payable	298.58	89.97	92.14	63.74	57.02
Accrued Expenses	-	136.76	166.7	65.1	56.08
Short-Term Debt	43.03	15.17	24.56	25.79	30.9
Current Portion of Long-Term Debt	-	-	-	28.8	21.61
Current Income Taxes Payable	140.1	186.01	193.56	5.39	7.05
Current Unearned Revenue	37.92	32.68	41.24	22.09	25.22
Other Current Liabilities	-	2.47	3.53	0.27	0.07
Total Current Liabilities	519.63	463.06	521.72	211.18	197.94
Long-Term Debt	-	-	-	-	14.39
Pension & Post-Retirement Benefits	58.01	60.12	47.38	31.79	34.6
Long-Term Deferred Tax Liabilities	1,141	1,144	977.29	887.34	431.89
Other Long-Term Liabilities	-0	-	-	0	-
Total Liabilities	1,719	1,667	1,546	1,130	678.82
Common Stock	335.15	335.15	335.15	335.15	335.15
Retained Earnings	4,571	3,703	2,909	2,369	2,236
Comprehensive Income & Other	2,274	2,311	1,924	1,904	2,344
Total Common Equity	7,180	6,349	5,168	4,608	4,915
Minority Interest	235.81	222.72	199.29	204.79	202.73
Shareholders' Equity	7,416	6,572	5,367	4,812	5,118
Total Liabilities & Equity	9,135	8,239	6,913	5,943	5,797
Total Debt	43.03	15.17	24.56	54.58	66.9
Net Cash (Debt)	3,529	2,824	2,363	1,601	1,425
Net Cash Growth	24.98%	19.49%	47.61%	12.37%	6.83%
Net Cash Per Share	1614.53	1291.87	1081.13	732.41	651.77
Filing Date Shares Outstanding	2.19	2.19	2.19	2.19	2.19
Total Common Shares Outstanding	2.19	2.19	2.19	2.19	2.19
Working Capital	3,312	2,674	2,134	1,572	1,400
Book Value Per Share	3284.66	2904.40	2363.87	2107.70	2248.45
Tangible Book Value	7,165	6,330	5,146	4,597	4,902
Tangible Book Value Per Share	3277.42	2895.87	2354.23	2102.74	2242.53
Land	-	2,467	2,147	2,147	2,147
Buildings	-	1,921	1,707	1,609	1,607
Machinery	-	755.29	601.74	560.22	532.17
Construction In Progress	-	18.83	4.34	35.91	7.29