Kelani Tyres 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	305.5	292.54	279.15	233.41	101.41	156.97
Short-Term Investments	1,067	1.49	504.81	606.29	47.81	42
Trading Asset Securities	-	369.09	370.14	242.41	242.88	242.4
Cash & Short-Term Investments	1,372	663.11	1,154	1,082	392.1	441.38
Cash Growth	14.17%	-42.54%	6.65%	175.98%	-11.16%	107.48%
Accounts Receivable	50.99	-	-	-	342.69	58.85
Other Receivables	12.5	13.73	6.29	12.9	11.23	39.15
Receivables	63.49	13.73	6.29	12.9	353.92	98
Prepaid Expenses	-	0.91	1.39	1.72	3.2	0.3
Other Current Assets	38.02	574.2	40.64	30	30	3.86
Total Current Assets	1,474	1,252	1,202	1,127	779.22	543.52
Property, Plant & Equipment	32.55	32.06	32.99	31.82	38.12	55.99
Long-Term Investments	5,366	5,757	5,229	4,910	5,291	5,035
Other Long-Term Assets	755.8	755.8	697.5	642.22	559.5	488.1
Total Assets	7,628	7,797	7,162	6,710	6,668	6,122
Accounts Payable	86.03	-	-	-	98.99	-
Accrued Expenses	-	2.3	1.49	1.75	0.88	44.12
Short-Term Debt	67.89	11.62	9.46	99.57	87.6	60.16
Current Portion of Long-Term Debt	-	-	-	0.83	10	10
Other Current Liabilities	0	84.05	71.61	63.31	52.75	-
Total Current Liabilities	153.92	97.97	82.55	165.46	250.22	114.28
Long-Term Debt	-	-	-	-	0.83	10.83
Pension & Post-Retirement Benefits	12.25	14.75	11.16	7.92	7.27	7.21
Long-Term Deferred Tax Liabilities	112.29	112.29	79.63	40.48	-	-
Total Liabilities	278.47	225.01	173.34	213.86	258.32	132.32
Common Stock	402	402	402	402	402	402
Retained Earnings	5,831	6,053	5,834	5,341	5,182	4,762
Comprehensive Income & Other	1,117	1,117	753.29	753.29	825.82	825.82
Shareholders' Equity	7,350	7,572	6,989	6,496	6,410	5,990
Total Liabilities & Equity	7,628	7,797	7,162	6,710	6,668	6,122
Total Debt	67.89	11.62	9.46	100.41	98.44	80.99
Net Cash (Debt)	1,304	651.49	1,145	981.7	293.66	360.38
Net Cash Growth	8.97%	-43.08%	16.60%	234.29%	-18.51%	205.26%
Net Cash Per Share	16.22	8.10	14.24	12.21	3.65	4.48
Filing Date Shares Outstanding	80.4	80.4	80.4	80.4	80.4	80.4
Total Common Shares Outstanding	80.4	80.4	80.4	80.4	80.4	80.4
Working Capital	1,320	1,154	1,120	961.26	529	429.24
Book Value Per Share	91.41	94.18	86.93	80.80	79.72	74.50
Tangible Book Value	7,350	7,572	6,989	6,496	6,410	5,990
Tangible Book Value Per Share	91.41	94.18	86.93	80.80	79.72	74.50
Land	-	23.09	23.09	23.09	23.09	23.09
Buildings	-	4.09	4.09	2.42	2.42	3.1
Machinery	-	39.79	39.58	38.96	33.16	54.88

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