COSE:PKME.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
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023
Cash & Equivalents	1,728	1,091	445.44	46.71
Short-Term Investments	658.33	777.86	718.38	643.94
Cash & Short-Term Investments	2,386	1,869	1,164	690.65
Cash Growth	61.97%	60.55%	68.51%	-
Accounts Receivable	465.46	248.66	213.21	211.16
Other Receivables	-	48.57	25.04	-
Receivables	465.46	297.23	238.25	211.16
Inventory	7.19	7.41	5.7	10.04
Other Current Assets	-	182	162.5	0
Total Current Assets	2,859	2,355	1,570	911.86
Property, Plant & Equipment	598.91	492.7	290.93	32.22
Long-Term Investments	-	-	-	10.83
Other Intangible Assets	1,348	1,176	959.3	706.28
Long-Term Deferred Tax Assets	-	-	-	90.88
Other Long-Term Assets	-	-	0	0
Total Assets	4,806	4,024	2,821	1,752
Accounts Payable	940.16	173.99	194.81	367.5
Short-Term Debt	-	-	5.02	-
Current Portion of Long-Term Debt	-	-	-	259.99
Current Portion of Leases	105.95	71.33	34.88	10.63
Current Income Taxes Payable	292.58	234.27	237.66	22.77
Other Current Liabilities	-	623.94	398.37	0
Total Current Liabilities	1,339	1,104	870.73	660.89
Long-Term Leases	282.04	247.6	141.53	1.06
Pension & Post-Retirement Benefits	91.64	74.73	57.64	39.37
Long-Term Deferred Tax Liabilities	2.02	12.13	2.05	-
Other Long-Term Liabilities	-	-0	0	-
Total Liabilities	1,714	1,438	1,072	701.32
Common Stock	1,573	1,573	1,555	1,526
Retained Earnings	1,519	1,013	177.33	-499.19
Comprehensive Income & Other	-	0	16.57	23.84
Shareholders' Equity	3,092	2,586	1,749	1,051
Total Liabilities & Equity	4,806	4,024	2,821	1,752
Total Debt	387.99	318.93	181.42	271.68
Net Cash (Debt)	1,998	1,550	982.4	418.97
Net Cash Growth	75.52%	57.73%	134.48%	-
Net Cash Per Share	5.95	4.65	2.95	1.54
Filing Date Shares Outstanding	333.32	333.32	333.32	266.24
Total Common Shares Outstanding	333.32	333.32	333.32	266.24
Working Capital	1,520	1,252	699.54	250.97
Book Value Per Share	9.28	7.76	5.25	3.95
Tangible Book Value	1,744	1,410	789.25	344.47
Tangible Book Value Per Share	5.23	4.23	2.37	1.29
Machinery	-	352.91	248.75	-
Leasehold Improvements	-	46.38	23.03	-

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