COSE:RGEM.N0000 Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	45.5	13.58	39.56	28.26	11.5
Short-Term Investments	2.92	-	-	-	-
Cash & Short-Term Investments	48.42	13.58	39.56	28.26	11.5
Cash Growth	256.60%	-65.67%	39.97%	145.79%	473.82%
Accounts Receivable	29.43	14.27	1.89	10.74	8.33
Other Receivables	-	2.4	2.41	2.35	2.07
Receivables	29.43	16.67	4.3	13.09	10.41
Inventory	0.88	1.04	2.27	3.44	0.44
Other Current Assets	-	6	5.9	6.25	1.93
Total Current Assets	78.74	37.29	52.03	51.04	24.27
Property, Plant & Equipment	196.86	147.67	139.03	118.75	52.13
Other Intangible Assets	-	0.25	0.38	0.47	0.15
Other Long-Term Assets	12.85	12.72	12.17	11.79	10.93
Total Assets	288.44	197.94	203.61	182.04	87.48
Accounts Payable	-	14.11	14.97	16.3	9.46
Short-Term Debt	16.98	14.93	14.38	-	8.06
Current Portion of Long-Term Debt	4.95	10.31	10.84	9.67	7.72
Current Portion of Leases	13.27	8.5	4.53	2.09	1.78
Other Current Liabilities	41.32	14.76	-	-	8.84
Total Current Liabilities	76.51	62.61	44.72	28.06	35.86
Long-Term Debt	45.25	47.28	50.56	58.18	58.53
Long-Term Leases	22.5	25.7	18.36	8.49	10.77
Pension & Post-Retirement Benefits	17.66	14.39	11.65	10.28	7.91
Long-Term Deferred Tax Liabilities	12.84	12.84	1.81	1.7	-
Total Liabilities	174.77	162.83	127.1	106.72	113.07
Common Stock	24	24	24	24	24
Retained Earnings	-55.37	-48.81	-93.3	-100.42	-150.67
Comprehensive Income & Other	145.03	59.93	145.82	151.75	101.08
Shareholders' Equity	113.67	35.11	76.51	75.32	-25.59
Total Liabilities & Equity	288.44	197.94	203.61	182.04	87.48
Total Debt	102.95	106.72	98.67	78.44	86.86
Net Cash (Debt)	-54.53	-93.14	-59.11	-50.17	-75.36
Net Cash Per Share	-22.71	-38.81	-24.63	-20.91	-31.40
Filing Date Shares Outstanding	2.4	2.4	2.4	2.4	2.4
Total Common Shares Outstanding	2.4	2.4	2.4	2.4	2.4
Working Capital	2.22	-25.32	7.31	22.97	-11.59
Book Value Per Share	47.36	14.63	31.88	31.38	-10.66
Tangible Book Value	113.67	34.86	76.13	74.85	-25.75
Tangible Book Value Per Share	47.36	14.53	31.72	31.19	-10.73
Land	-	32.2	32.2	32.2	14.81
Buildings	-	31.45	31.45	31.45	12.43
Machinery	-	125.58	89.17	58.27	41.1