Kolos Cement Ltd (MUSE:KLOS.I0000)

Kolos Cement Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	-	53.56	53.49	152.9	99	34.19
Cash & Short-Term Investments	-	53.56	53.49	152.9	99	34.19
Cash Growth	-	0.12%	-65.02%	54.44%	189.59%	237.53%
Accounts Receivable	-	236.35	203.3	119.01	104.52	72.82
Other Receivables	-	7.16	43.98	56.42	64.29	12.77
Receivables	-	243.5	247.28	175.43	168.81	85.59
Inventory	-	269.89	375.8	294.16	374.84	152.37
Prepaid Expenses	-	0.87	2.95	1.21	19.52	5.3
Other Current Assets	589.96	6.59	3.85	12.13	8.64	-
Total Current Assets	589.96	574.4	683.38	635.82	670.81	277.45
Property, Plant & Equipment	-	768.01	801.42	771.04	746.54	705.77
Other Intangible Assets	-	7.8	10.75	10.02	10.46	10.3
Long-Term Deferred Tax Assets	-	-	32.29	12.55	-	-
Other Long-Term Assets	961.03	165.92	-	-	-	-
Total Assets	1,551	1,516	1,528	1,429	1,428	993.52
Accounts Payable	-	136.84	226.51	91.91	219.83	65.04
Accrued Expenses	-	-	-	-	-	6.47
Short-Term Debt	-	496.51	574.58	603.53	428.42	93.36
Current Portion of Long-Term Debt	-	12.75	11.91	11.15	11.26	5.59
Current Portion of Leases	-	15.71	21.03	15.9	17.02	11
Current Income Taxes Payable	-	13.38	15.93	5.69	6.28	11.82
Other Current Liabilities	763.6	45.32	30.55	52.64	58.17	22.55
Total Current Liabilities	763.6	720.5	880.51	780.83	740.98	215.82
Long-Term Debt	-	25.83	38.6	50.49	61.5	64.41
Long-Term Leases	-	127.99	145.98	136.1	125.07	110.34
Pension & Post-Retirement Benefits	-	9.1	6.97	4.33	5.82	6.98
Long-Term Deferred Tax Liabilities	-	79.97	70.39	66.18	52.38	52.42
Total Liabilities	1,022	963.39	1,142	1,038	985.73	449.97
Common Stock	270	270	270	270	270	270
Retained Earnings	99.13	118.95	-62.74	-11.15	46.6	158.84
Comprehensive Income & Other	159.65	163.79	178.13	145.8	127.48	114.7
Total Common Equity	528.78	552.74	385.39	404.65	444.08	543.54
Minority Interest	-	-	-	-13.13	-2.01	-
Shareholders' Equity	528.78	552.74	385.39	391.52	442.07	543.54
Total Liabilities & Equity	1,551	1,516	1,528	1,429	1,428	993.52
Total Debt	-	678.79	792.1	817.17	643.26	284.69
Net Cash (Debt)	-	-625.23	-738.61	-664.27	-544.26	-250.51
Net Cash Per Share	-	-23.16	-27.36	-24.60	-20.16	-9.28
Filing Date Shares Outstanding	27	27	27	27	27	27
Total Common Shares Outstanding	27	27	27	27	27	27
Working Capital	-173.64	-146.1	-197.13	-145	-70.17	61.63
Book Value Per Share	19.58	20.47	14.27	14.99	16.45	20.13
Tangible Book Value	528.78	544.94	374.65	394.62	433.62	533.25
Tangible Book Value Per Share	19.58	20.18	13.88	14.62	16.06	19.75
Buildings	-	382.8	376.4	369.7	365.2	358.4
Machinery	-	634.12	632.48	596.91	595.61	502.68
Construction In Progress	-	46.37	33.74	28.77	25.85	81.35

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