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	2016 - 2020
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	2016 - 2020
Cash & Equivalents	28.33	13.58	39.56	28.26	11.5	2	Upgrade
Cash & Short-Term Investments	28.33	13.58	39.56	28.26	11.5	2	Upgrade
Cash Growth	79.05%	-65.67%	39.97%	145.79%	473.82%	-44.66%	Upgrade
Accounts Receivable	38.49	14.27	1.89	10.74	8.33	3.36	Upgrade
Other Receivables	-	2.4	2.41	2.35	2.07	2.42	Upgrade
Receivables	38.49	16.67	4.3	13.09	10.41	5.78	Upgrade
Inventory	6.58	1.04	2.27	3.44	0.44	4.28	Upgrade
Other Current Assets	0	6	5.9	6.25	1.93	0.33	Upgrade
Total Current Assets	73.4	37.29	52.03	51.04	24.27	12.39	Upgrade
Property, Plant & Equipment	147.32	147.67	139.03	118.75	52.13	55.22	Upgrade
Other Intangible Assets	-	0.25	0.38	0.47	0.15	0.25	Upgrade
Other Long-Term Assets	7.57	12.72	12.17	11.79	10.93	7.55	Upgrade
Total Assets	228.29	197.94	203.61	182.04	87.48	75.41	Upgrade
Accounts Payable	-	14.11	14.97	16.3	9.46	8.28	Upgrade
Short-Term Debt	14.91	14.93	14.38	-	8.06	13.83	Upgrade
Current Portion of Long-Term Debt	5.15	10.31	10.84	9.67	7.72	6.64	Upgrade
Current Portion of Leases	4.35	8.5	4.53	2.09	1.78	0.82	Upgrade
Other Current Liabilities	42.95	14.76	-	-	8.84	-	Upgrade
Total Current Liabilities	67.37	62.61	44.72	28.06	35.86	29.57	Upgrade
Long-Term Debt	43.5	47.28	50.56	58.18	58.53	40.74	Upgrade
Long-Term Leases	26.65	25.7	18.36	8.49	10.77	2.51	Upgrade
Pension & Post-Retirement Benefits	13.99	14.39	11.65	10.28	7.91	7.2	Upgrade
Long-Term Deferred Tax Liabilities	12.84	12.84	1.81	1.7	-	-	Upgrade
Other Long-Term Liabilities	-0	-	-	-	-	-	Upgrade
Total Liabilities	164.34	162.83	127.1	106.72	113.07	80.01	Upgrade
Common Stock	24	24	24	24	24	24	Upgrade
Retained Earnings	-48.32	-48.81	-93.3	-100.42	-150.67	-130.37	Upgrade
Comprehensive Income & Other	88.27	59.93	145.82	151.75	101.08	101.77	Upgrade
Shareholders' Equity	63.95	35.11	76.51	75.32	-25.59	-4.6	Upgrade
Total Liabilities & Equity	228.29	197.94	203.61	182.04	87.48	75.41	Upgrade
Total Debt	94.56	106.72	98.67	78.44	86.86	64.54	Upgrade
Net Cash (Debt)	-66.24	-93.14	-59.11	-50.17	-75.36	-62.53	Upgrade
Net Cash Per Share	-27.58	-38.81	-24.63	-20.91	-31.40	-26.06	Upgrade
Filing Date Shares Outstanding	2.4	2.4	2.4	2.4	2.4	2.4	Upgrade
Total Common Shares Outstanding	2.4	2.4	2.4	2.4	2.4	2.4	Upgrade
Working Capital	6.03	-25.32	7.31	22.97	-11.59	-17.18	Upgrade
Book Value Per Share	26.65	14.63	31.88	31.38	-10.66	-1.92	Upgrade
Tangible Book Value	63.95	34.86	76.13	74.85	-25.75	-4.85	Upgrade
Tangible Book Value Per Share	26.65	14.53	31.72	31.19	-10.73	-2.02	Upgrade
Land	-	32.2	32.2	32.2	14.81	14.81	Upgrade
Buildings	-	31.45	31.45	31.45	12.43	12.43	Upgrade
Machinery	-	125.58	89.17	58.27	41.1	30.39	Upgrade

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