Royal Ceramics Lanka 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	Dec '25 Dec 31, 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	2,995	3,772	3,080	3,602	15,383	4,925
Short-Term Investments	1,547	5.29	7.36	4.45	4.01	608.17
Trading Asset Securities	-	53.41	59.12	63.42	42.71	44.53
Cash & Short-Term Investments	4,542	3,830	3,147	3,669	15,430	5,577
Cash Growth	1.42%	21.73%	-14.25%	-76.22%	176.65%	411.51%
Accounts Receivable	8,500	7,722	5,105	5,795	4,875	3,875
Other Receivables	-	35.18	683.2	747.91	595.2	709.56
Receivables	8,500	7,761	5,806	6,551	5,499	4,620
Inventory	35,741	32,935	28,690	25,061	13,473	11,101
Other Current Assets	1,971	1,602	2,738	4,158	2,888	1,007
Total Current Assets	50,753	46,127	40,380	39,439	37,289	22,305
Property, Plant & Equipment	46,859	45,924	42,386	34,253	33,353	29,949
Long-Term Investments	19,461	17,465	15,136	13,350	11,779	10,085
Goodwill	-	1,124	1,124	1,025	1,030	1,030
Other Intangible Assets	1,445	339.03	250.84	281.06	149.46	141.3
Long-Term Deferred Tax Assets	243.42	229.08	206.89	146.83	-	-
Other Long-Term Assets	2,157	2,157	2,135	2,070	2,641	2,629
Total Assets	120,919	113,366	101,619	90,565	86,241	66,140
Accounts Payable	8,659	4,111	3,208	2,685	3,737	2,787
Accrued Expenses	-	708.29	596.7	1,154	558.54	568.52
Short-Term Debt	-	18,418	12,055	15,680	1,968	3,240
Current Portion of Long-Term Debt	21,428	2,505	1,661	1,076	7,625	2,372
Current Portion of Leases	-	311.57	281.39	187.21	206.29	137.96
Current Income Taxes Payable	687.3	672.41	1,361	1,233	1,471	955.46
Current Unearned Revenue	-	1,456	1,124	2,344	6,191	1,763
Other Current Liabilities	3,550	2,955	3,852	3,843	3,940	2,687
Total Current Liabilities	34,324	31,136	24,140	28,201	25,696	14,511
Long-Term Debt	9,058	8,242	9,135	1,497	2,939	3,689
Long-Term Leases	-	1,203	1,114	1,147	1,246	1,248
Long-Term Unearned Revenue	-	-	-	-	113.32	119
Pension & Post-Retirement Benefits	1,945	1,791	1,477	1,184	1,524	1,635
Long-Term Deferred Tax Liabilities	5,751	5,921	5,606	5,115	3,509	2,945
Other Long-Term Liabilities	33.63	33.88	34.5	15	15	15
Total Liabilities	51,112	48,326	41,506	37,159	35,042	24,163
Common Stock	1,369	1,369	1,369	1,369	1,369	1,369
Retained Earnings	44,580	40,637	37,830	33,428	30,633	25,401
Comprehensive Income & Other	6,680	6,646	5,569	4,795	5,322	3,627
Total Common Equity	52,629	48,652	44,768	39,592	37,323	30,397
Minority Interest	17,178	16,387	15,345	13,814	13,876	11,580
Shareholders' Equity	69,807	65,039	60,113	53,406	51,199	41,978
Total Liabilities & Equity	120,919	113,366	101,619	90,565	86,241	66,140
Total Debt	30,486	30,679	24,246	19,586	13,984	10,688
Net Cash (Debt)	-25,944	-26,849	-21,100	-15,917	1,446	-5,110
Net Cash Per Share	-23.42	-24.23	-19.04	-14.37	1.31	-4.61
Filing Date Shares Outstanding	1,108	1,108	1,108	1,108	1,108	1,108
Total Common Shares Outstanding	1,108	1,108	1,108	1,108	1,108	1,108
Working Capital	16,429	14,991	16,240	11,238	11,593	7,794
Book Value Per Share	47.50	43.91	40.41	35.74	33.69	27.44
Tangible Book Value	51,184	47,189	43,393	38,285	36,144	29,226
Tangible Book Value Per Share	46.20	42.59	39.17	34.56	32.62	26.38
Land	-	11,612	10,728	9,610	9,599	8,217
Buildings	-	11,164	10,143	8,394	8,341	7,412
Machinery	-	37,756	31,386	26,760	25,950	24,094
Construction In Progress	-	3,679	7,078	4,981	1,638	1,059

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.