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	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	37.36	13.58	39.56	28.26	11.5	2
Short-Term Investments	1.86	-	-	-	-	-
Cash & Short-Term Investments	39.23	13.58	39.56	28.26	11.5	2
Cash Growth	34.32%	-65.67%	39.97%	145.79%	473.82%	-44.66%
Accounts Receivable	38.88	14.27	1.89	10.74	8.33	3.36
Other Receivables	-	2.4	2.41	2.35	2.07	2.42
Receivables	38.88	16.67	4.3	13.09	10.41	5.78
Inventory	2.09	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	80.2	37.29	52.03	51.04	24.27	12.39
Property, Plant & Equipment	132.96	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	11.63	12.72	12.17	11.79	10.93	7.55
Total Assets	224.8	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	12.43	14.93	14.38	-	8.06	13.83
Current Portion of Long-Term Debt	1.35	10.31	10.84	9.67	7.72	6.64
Current Portion of Leases	3.62	8.5	4.53	2.09	1.78	0.82
Other Current Liabilities	50.66	14.76	-	-	8.84	-
Total Current Liabilities	68.06	62.61	44.72	28.06	35.86	29.57
Long-Term Debt	46.53	47.28	50.56	58.18	58.53	40.74
Long-Term Leases	24.87	25.7	18.36	8.49	10.77	2.51
Pension & Post-Retirement Benefits	14.01	14.39	11.65	10.28	7.91	7.2
Long-Term Deferred Tax Liabilities	12.84	12.84	1.81	1.7	-	-
Total Liabilities	166.31	162.83	127.1	106.72	113.07	80.01
Common Stock	24	24	24	24	24	24
Retained Earnings	-34.81	-48.81	-93.3	-100.42	-150.67	-130.37
Comprehensive Income & Other	69.3	59.93	145.82	151.75	101.08	101.77
Shareholders' Equity	58.49	35.11	76.51	75.32	-25.59	-4.6
Total Liabilities & Equity	224.8	197.94	203.61	182.04	87.48	75.41
Total Debt	88.79	106.72	98.67	78.44	86.86	64.54
Net Cash (Debt)	-49.57	-93.14	-59.11	-50.17	-75.36	-62.53
Net Cash Per Share	-20.68	-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	12.13	-25.32	7.31	22.97	-11.59	-17.18
Book Value Per Share	24.37	14.63	31.88	31.38	-10.66	-1.92
Tangible Book Value	58.49	34.86	76.13	74.85	-25.75	-4.85
Tangible Book Value Per Share	24.37	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

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