Paragon Ceylon PLC (COSE:PARA.N0000)

Paragon Ceylon Balance Sheet

Financials in millions LKR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	0.11	0.11	1.01	0.11	0.1	0.1
Short-Term Investments	0.5	-	0.5	1.71	1.58	1.54
Cash & Short-Term Investments	0.61	0.11	1.51	1.81	1.68	1.64
Cash Growth	0.08%	-92.70%	-16.94%	7.87%	2.53%	-45.37%
Accounts Receivable	2.21	1.35	0.65	0.85	0.19	0.24
Other Receivables	6.13	1.67	1.22	1.21	3.72	1.3
Receivables	8.34	3.02	1.87	2.06	3.91	1.54
Inventory	0.7	0.66	0.27	0.21	0.21	0.27
Prepaid Expenses	-	1.37	0.7	0.01	0.01	0.01
Other Current Assets	-	1.4	0.75	0.53	0.49	0.49
Total Current Assets	9.64	6.56	5.09	4.62	6.3	3.95
Long-Term Investments	0.91	0.88	0.96	0.98	1.01	1.05
Long-Term Deferred Tax Assets	-	-	-	-	-	0.22
Other Long-Term Assets	-	-0	-	-	-	-
Total Assets	10.56	7.43	6.05	5.6	7.31	5.22
Accounts Payable	6.32	0.7	0.26	0.3	0.4	0.8
Accrued Expenses	-	2.56	1.48	2.34	3.15	0.48
Short-Term Debt	1.21	0.26	-	1.02	1.94	1.37
Other Current Liabilities	0.16	0.16	-	0	0.38	1
Total Current Liabilities	7.7	3.68	1.73	3.66	5.88	3.65
Pension & Post-Retirement Benefits	-	-	-	-	-	0.92
Other Long-Term Liabilities	-	-0	-	-	-	-
Total Liabilities	7.7	3.68	1.73	3.66	5.88	4.57
Common Stock	1	1	1	1	1	1
Retained Earnings	1.68	2.61	3.19	0.79	0.29	-0.5
Comprehensive Income & Other	0.18	0.14	0.13	0.14	0.14	0.14
Shareholders' Equity	2.86	3.75	4.32	1.94	1.43	0.64
Total Liabilities & Equity	10.56	7.43	6.05	5.6	7.31	5.22
Total Debt	1.21	0.26	-	1.02	1.94	1.37
Net Cash (Debt)	-0.61	-0.15	1.51	0.79	-0.26	0.27
Net Cash Growth	-	-	90.18%	-	-	-83.79%
Net Cash Per Share	-0.61	-0.15	1.51	0.79	-0.26	0.27
Filing Date Shares Outstanding	1	1	1	1	1	1
Total Common Shares Outstanding	1	1	1	1	1	1
Working Capital	1.95	2.88	3.36	0.96	0.42	0.3
Book Value Per Share	2.86	3.75	4.32	1.94	1.43	0.64
Tangible Book Value	2.86	3.75	4.32	1.94	1.43	0.64
Tangible Book Value Per Share	2.86	3.75	4.32	1.94	1.43	0.64

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.