Kolos Cement Balance Sheet

Financials in millions MUR. Fiscal year is January - December.

Millions MUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	-	53.56	53.49	152.9	99
Cash & Short-Term Investments	-	53.56	53.49	152.9	99
Cash Growth	-	0.12%	-65.02%	54.44%	189.59%
Accounts Receivable	-	236.35	203.3	119.01	104.52
Other Receivables	-	7.16	43.98	56.42	64.29
Receivables	-	243.5	247.28	175.43	168.81
Inventory	-	269.89	375.8	294.16	374.84
Prepaid Expenses	-	0.87	2.95	1.21	19.52
Other Current Assets	557.52	6.59	3.85	12.13	8.64
Total Current Assets	557.52	574.4	683.38	635.82	670.81
Property, Plant & Equipment	-	768.01	801.42	771.04	746.54
Other Intangible Assets	-	7.8	10.75	10.02	10.46
Long-Term Deferred Tax Assets	-	-	32.29	12.55	-
Other Long-Term Assets	947.67	165.92	-	-	-
Total Assets	1,505	1,516	1,528	1,429	1,428
Accounts Payable	-	136.84	226.51	91.91	219.83
Short-Term Debt	-	496.51	574.58	603.53	428.42
Current Portion of Long-Term Debt	-	12.75	11.91	11.15	11.26
Current Portion of Leases	-	15.71	21.03	15.9	17.02
Current Income Taxes Payable	-	13.38	15.93	5.69	6.28
Other Current Liabilities	643.94	45.32	30.55	52.64	58.17
Total Current Liabilities	643.94	720.5	880.51	780.83	740.98
Long-Term Debt	-	25.83	38.6	50.49	61.5
Long-Term Leases	-	127.99	145.98	136.1	125.07
Pension & Post-Retirement Benefits	-	9.1	6.97	4.33	5.82
Long-Term Deferred Tax Liabilities	-	79.97	70.39	66.18	52.38
Other Long-Term Liabilities	252.68	-	-	-	-
Total Liabilities	896.62	963.39	1,142	1,038	985.73
Common Stock	270	270	270	270	270
Retained Earnings	159.35	118.95	-62.74	-11.15	46.6
Comprehensive Income & Other	179.22	163.79	178.13	145.8	127.48
Total Common Equity	608.57	552.74	385.39	404.65	444.08
Minority Interest	-	-	-	-13.13	-2.01
Shareholders' Equity	608.57	552.74	385.39	391.52	442.07
Total Liabilities & Equity	1,505	1,516	1,528	1,429	1,428
Total Debt	-	678.79	792.1	817.17	643.26
Net Cash (Debt)	-	-625.23	-738.61	-664.27	-544.26
Net Cash Per Share	-	-23.16	-27.36	-24.60	-20.16
Filing Date Shares Outstanding	26.97	27	27	27	27
Total Common Shares Outstanding	26.97	27	27	27	27
Working Capital	-86.42	-146.1	-197.13	-145	-70.17
Book Value Per Share	22.57	20.47	14.27	14.99	16.45
Tangible Book Value	608.57	544.94	374.65	394.62	433.62
Tangible Book Value Per Share	22.57	20.18	13.88	14.62	16.06
Buildings	-	382.8	376.4	369.7	365.2
Machinery	-	634.12	632.48	596.91	595.61
Construction In Progress	-	46.37	33.74	28.77	25.85

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