Standard Capital 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	2.57	2.02	0.74	0.16	0.26	0.4
Short-Term Investments	-	-	0.22	0.23	0.11	0.11
Trading Asset Securities	-	1.01	1.01	2.54	1.82	2.47
Cash & Short-Term Investments	2.57	3.03	1.96	2.94	2.19	2.98
Cash Growth	2.16%	54.48%	-33.12%	33.88%	-26.40%	84.87%
Accounts Receivable	1.08	2.18	0.95	0.17	-	-
Other Receivables	35.51	4.65	-	8.6	9.55	10.95
Receivables	36.59	6.84	0.95	8.78	9.55	10.95
Inventory	-	-	0.59	-	-	-
Prepaid Expenses	1.21	0.49	-	-	-	-
Other Current Assets	-	0	0.49	-	-	-
Total Current Assets	40.38	10.36	3.98	11.71	11.75	13.93
Property, Plant & Equipment	0.02	0.12	-	42.43	44.25	46.19
Long-Term Investments	1.21	1.21	1.21	1.15	1.2	1.2
Long-Term Deferred Tax Assets	-	-	-	-	0.11	0.1
Other Long-Term Assets	212	212	246.6	300	300	245
Total Assets	253.61	223.69	251.79	355.28	357.31	306.42
Accounts Payable	42.27	1.56	0.47	-	-	-
Accrued Expenses	-	-	37.12	54.1	19.45	0.8
Short-Term Debt	2.52	2.49	2.6	66.91	52.84	43.21
Current Portion of Long-Term Debt	12.89	15.26	19.07	47.9	47.9	48.17
Current Portion of Leases	1.1	-	0.66	-	-	-
Current Income Taxes Payable	2.49	29.95	2.49	2.99	2.99	2.99
Other Current Liabilities	48.05	0.82	17.77	-	21.11	34.19
Total Current Liabilities	109.32	50.07	80.19	171.9	144.29	129.36
Long-Term Debt	45.8	54.13	63.84	-	-	-
Long-Term Leases	3.84	-	3.69	-	-	-
Pension & Post-Retirement Benefits	-	-	-	0.32	0.45	0.41
Long-Term Deferred Tax Liabilities	-	-	-	7.17	7.59	7.95
Other Long-Term Liabilities	1.5	1.8	1.8	2.48	2.48	2.48
Total Liabilities	160.46	105.99	149.52	181.87	154.81	140.19
Common Stock	242.41	242.41	242.41	242.41	242.41	242.41
Retained Earnings	-125.79	-116.03	-126.01	-124.39	-105.92	-136.43
Comprehensive Income & Other	0.26	8.47	8.47	48.71	48.77	49.42
Total Common Equity	116.89	134.85	124.87	166.73	185.27	155.4
Minority Interest	-23.74	-17.15	-22.6	6.68	17.23	10.82
Shareholders' Equity	93.15	117.7	102.27	173.41	202.5	166.23
Total Liabilities & Equity	253.61	223.69	251.79	355.28	357.31	306.42
Total Debt	66.16	71.87	89.86	114.81	100.74	91.37
Net Cash (Debt)	-63.59	-68.84	-87.9	-111.87	-98.55	-88.39
Net Cash Per Share	-11.50	-12.42	-15.86	-20.19	-17.79	-15.95
Filing Date Shares Outstanding	5.54	5.54	5.54	5.54	5.54	5.54
Total Common Shares Outstanding	5.54	5.54	5.54	5.54	5.54	5.54
Working Capital	-68.95	-39.71	-76.2	-160.19	-132.55	-115.42
Book Value Per Share	21.10	24.34	22.54	30.09	33.44	28.05
Tangible Book Value	116.89	134.85	124.87	166.73	185.27	155.4
Tangible Book Value Per Share	21.10	24.34	22.54	30.09	33.44	28.05
Buildings	-	-	-	30.19	35.5	35.5
Machinery	-	-	-	5.37	5.37	5.37

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