Sierra Cables 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	440.91	771.84	215.33	264.09	326.24	125.56
Short-Term Investments	0.74	343.48	387.43	498.12	335.76	85.66
Cash & Short-Term Investments	441.65	1,115	602.76	762.22	662	211.22
Cash Growth	-41.52%	85.04%	-20.92%	15.14%	213.41%	70.33%
Accounts Receivable	11,775	1,950	1,807	1,414	2,060	2,394
Other Receivables	-	2,454	1,350	297.55	433.79	268.05
Receivables	11,775	4,403	3,156	1,711	2,493	2,662
Inventory	4,086	3,753	2,317	2,290	2,032	1,743
Other Current Assets	-	-	-	-	-	24.91
Total Current Assets	16,303	9,271	6,076	4,763	5,187	4,641
Property, Plant & Equipment	3,896	3,531	2,569	2,719	2,800	1,945
Long-Term Investments	467.32	362.9	313.61	161.53	82.61	61.59
Other Intangible Assets	3.51	4.55	5.95	47.74	0.57	2.56
Total Assets	20,669	13,170	8,965	7,691	8,071	6,650
Accounts Payable	903.93	587.02	325.93	163.23	1,249	1,849
Short-Term Debt	3,104	2,406	1,251	421.77	2,007	1,355
Current Portion of Long-Term Debt	1,657	1,200	1,334	922.32	132.67	74.61
Current Portion of Leases	-	-	-	-	0.36	1.51
Current Income Taxes Payable	377.72	280.33	121.92	255.14	84.73	38.45
Other Current Liabilities	642.7	314.39	201.39	645.66	124.96	201.4
Total Current Liabilities	6,686	4,788	3,234	2,408	3,598	3,520
Long-Term Debt	4,889	1,385	95.54	379.64	301.97	142.09
Long-Term Leases	-	-	-	-	-	0.49
Pension & Post-Retirement Benefits	117.15	106.21	89.47	80.89	80.11	64.39
Long-Term Deferred Tax Liabilities	676.81	676.81	515.44	512.6	293.98	204.66
Total Liabilities	12,369	6,956	3,934	3,381	4,274	3,932
Common Stock	894.57	894.57	894.57	894.57	894.57	894.57
Retained Earnings	5,677	3,594	2,696	1,958	1,233	771.66
Comprehensive Income & Other	1,729	1,726	1,440	1,432	1,642	1,039
Total Common Equity	8,300	6,214	5,030	4,285	3,769	2,705
Minority Interest	0.23	0.22	0.19	25.1	27.14	12.9
Shareholders' Equity	8,300	6,214	5,031	4,310	3,796	2,718
Total Liabilities & Equity	20,669	13,170	8,965	7,691	8,071	6,650
Total Debt	9,650	4,991	2,680	1,724	2,442	1,574
Net Cash (Debt)	-9,209	-3,876	-2,078	-961.51	-1,780	-1,362
Net Cash Per Share	-17.12	-7.21	-3.87	-1.79	-3.31	-2.53
Filing Date Shares Outstanding	537.51	537.51	537.51	537.51	537.51	537.51
Total Common Shares Outstanding	537.51	537.51	537.51	537.51	537.51	537.51
Working Capital	9,617	4,483	2,842	2,355	1,589	1,121
Book Value Per Share	15.44	11.56	9.36	7.97	7.01	5.03
Tangible Book Value	8,296	6,210	5,024	4,237	3,769	2,703
Tangible Book Value Per Share	15.43	11.55	9.35	7.88	7.01	5.03
Land	-	1,237	1,058	1,058	1,041	721.26
Buildings	-	1,517	1,238	1,237	1,149	779.42
Machinery	-	1,733	1,632	1,608	1,545	1,302
Construction In Progress	-	612.95	29.26	25.43	109.1	14.2

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