COSE:SWAD.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	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
Cash & Equivalents	34.08	66.73	68.36	31.85	20.33	5.72
Cash & Short-Term Investments	34.08	66.73	68.36	31.85	20.33	5.72
Cash Growth	-57.51%	-2.40%	114.65%	56.64%	255.60%	-67.02%
Accounts Receivable	808.79	688.97	583.75	492.41	382.1	341.22
Other Receivables	-	15.13	8.64	6.87	9.91	22.04
Receivables	808.79	704.1	592.39	499.29	392.01	363.26
Inventory	922.06	592.88	656.65	904.43	665.14	529.92
Other Current Assets	-	98.61	224.75	259.5	95.93	101.49
Total Current Assets	1,765	1,462	1,542	1,695	1,173	1,000
Property, Plant & Equipment	2,142	2,097	1,885	1,705	1,640	1,454
Other Intangible Assets	3.65	2.45	3.59	5.34	6.06	2.3
Other Long-Term Assets	-	-	-	-0	-0	-
Total Assets	3,911	3,561	3,431	3,405	2,819	2,456
Accounts Payable	394.45	13.96	47.8	45.96	56.3	15.49
Short-Term Debt	837.3	316.75	294.08	569.93	469.15	379.05
Current Portion of Long-Term Debt	-	-	-	5.21	10.44	16.8
Current Portion of Leases	-	1.08	2.19	2	1.82	1.66
Current Income Taxes Payable	2.16	8.5	62.87	49.52	7.55	11.33
Other Current Liabilities	-	503.54	494.49	510.06	319.83	259.57
Total Current Liabilities	1,234	843.84	901.44	1,183	865.09	683.89
Long-Term Debt	13.9	-	-	0	5.14	8.2
Long-Term Leases	-	-	1.08	3.27	5.27	7.1
Pension & Post-Retirement Benefits	93.27	93.58	66.11	43.86	43.87	26.64
Long-Term Deferred Tax Liabilities	547.35	563.62	520.27	476.92	301.79	273.65
Other Long-Term Liabilities	-	-	-	-	0	-
Total Liabilities	1,888	1,501	1,489	1,707	1,221	999.47
Common Stock	150.63	150.63	150.63	150.63	150.63	150.63
Retained Earnings	496.3	534.48	540.7	418.48	210.31	219.73
Comprehensive Income & Other	1,362	1,362	1,239	1,118	1,226	1,075
Total Common Equity	2,009	2,047	1,930	1,687	1,587	1,446
Minority Interest	13.4	13.4	12.32	11.18	11.49	10.99
Shareholders' Equity	2,022	2,060	1,942	1,698	1,598	1,457
Total Liabilities & Equity	3,911	3,561	3,431	3,405	2,819	2,456
Total Debt	851.2	317.83	297.36	580.41	491.82	412.81
Net Cash (Debt)	-817.12	-251.11	-228.99	-548.56	-471.49	-407.09
Net Cash Per Share	-5471.83	-1681.52	-1533.43	-3673.40	-3157.32	-2726.05
Filing Date Shares Outstanding	0.15	0.15	0.15	0.15	0.15	0.15
Total Common Shares Outstanding	0.15	0.15	0.15	0.15	0.15	0.15
Working Capital	531.03	618.48	640.72	512.39	308.32	316.5
Book Value Per Share	13451.96	13707.64	12923.51	11297.89	10625.14	9681.51
Tangible Book Value	2,005	2,045	1,926	1,682	1,581	1,443
Tangible Book Value Per Share	13427.54	13691.26	12899.50	11262.12	10584.56	9666.11
Land	-	1,864	1,709	1,553	1,468	1,293
Buildings	-	66.69	17.91	18.85	19.33	20.35
Machinery	-	243.4	231.32	234.71	229.58	184.24
Construction In Progress	-	-	-	0.65	0.06	-

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