COSE:RGEM.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
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
Cash & Equivalents	28.33	13.58	39.56	28.26	11.5	2
Cash & Short-Term Investments	28.33	13.58	39.56	28.26	11.5	2
Cash Growth	79.05%	-65.67%	39.97%	145.79%	473.82%	-44.66%
Accounts Receivable	38.49	14.27	1.89	10.74	8.33	3.36
Other Receivables	-	2.4	2.41	2.35	2.07	2.42
Receivables	38.49	16.67	4.3	13.09	10.41	5.78
Inventory	6.58	1.04	2.27	3.44	0.44	4.28
Other Current Assets	0	6	5.9	6.25	1.93	0.33
Total Current Assets	73.4	37.29	52.03	51.04	24.27	12.39
Property, Plant & Equipment	147.32	147.67	139.03	118.75	52.13	55.22
Other Intangible Assets	-	0.25	0.38	0.47	0.15	0.25
Other Long-Term Assets	7.57	12.72	12.17	11.79	10.93	7.55
Total Assets	228.29	197.94	203.61	182.04	87.48	75.41
Accounts Payable	-	14.11	14.97	16.3	9.46	8.28
Short-Term Debt	14.91	14.93	14.38	-	8.06	13.83
Current Portion of Long-Term Debt	5.15	10.31	10.84	9.67	7.72	6.64
Current Portion of Leases	4.35	8.5	4.53	2.09	1.78	0.82
Other Current Liabilities	42.95	14.76	-	-	8.84	-
Total Current Liabilities	67.37	62.61	44.72	28.06	35.86	29.57
Long-Term Debt	43.5	47.28	50.56	58.18	58.53	40.74
Long-Term Leases	26.65	25.7	18.36	8.49	10.77	2.51
Pension & Post-Retirement Benefits	13.99	14.39	11.65	10.28	7.91	7.2
Long-Term Deferred Tax Liabilities	12.84	12.84	1.81	1.7	-	-
Other Long-Term Liabilities	-0	-	-	-	-	-
Total Liabilities	164.34	162.83	127.1	106.72	113.07	80.01
Common Stock	24	24	24	24	24	24
Retained Earnings	-48.32	-48.81	-93.3	-100.42	-150.67	-130.37
Comprehensive Income & Other	88.27	59.93	145.82	151.75	101.08	101.77
Shareholders' Equity	63.95	35.11	76.51	75.32	-25.59	-4.6
Total Liabilities & Equity	228.29	197.94	203.61	182.04	87.48	75.41
Total Debt	94.56	106.72	98.67	78.44	86.86	64.54
Net Cash (Debt)	-66.24	-93.14	-59.11	-50.17	-75.36	-62.53
Net Cash Per Share	-27.58	-38.81	-24.63	-20.91	-31.40	-26.06
Filing Date Shares Outstanding	2.4	2.4	2.4	2.4	2.4	2.4
Total Common Shares Outstanding	2.4	2.4	2.4	2.4	2.4	2.4
Working Capital	6.03	-25.32	7.31	22.97	-11.59	-17.18
Book Value Per Share	26.65	14.63	31.88	31.38	-10.66	-1.92
Tangible Book Value	63.95	34.86	76.13	74.85	-25.75	-4.85
Tangible Book Value Per Share	26.65	14.53	31.72	31.19	-10.73	-2.02
Land	-	32.2	32.2	32.2	14.81	14.81
Buildings	-	31.45	31.45	31.45	12.43	12.43
Machinery	-	125.58	89.17	58.27	41.1	30.39

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