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    Financial Information
    Statement of Financial Position
    GROUP
    COMPANY
    As at 31 March
    Notes
    2025
    Rs.
    2024
    Rs.
    2025
    Rs.
    2024
    Rs.
    Assets
    Non current assets
    Property, plant and equipment 16 15,937,600,270 15,996,285,669 1,813,038,823 1,858,180,616
    Right of use assets 17.1 434,458,731 208,237,661 262,462,455 41,860,653
    Investment in subsidiaries 18 945,933,066 945,933,066
    Investment in equity accounted investee 19 582,265,499 359,879,888 582,265,499 359,879,888
    Total non current assets 16,954,324,500 16,564,403,218 3,603,699,843 3,205,854,223
    Current assets
    Inventories 21 476,275,981 350,556,231 248,966,632 176,817,454
    Trade and other receivables 22 873,100,273 670,592,818 741,731,474 604,807,830
    Amounts due from
    related parties
    23 1,100,663,709 638,506,708 4,640,561,597 4,071,163,411
    Other investments 20 269,337,333 239,841,334 223,751,924 193,272,101
    Cash and cash equivalents 24 349,810,089 231,146,238 266,835,093 188,689,377
    Total current assets 3,069,187,385 2,130,643,329 6,121,846,720 5,234,750,173
    Total assets 20,023,511,885 18,695,046,547 9,725,546,563 8,440,604,396
    Equity and liabilities
    Capital and reserves
    Stated capital 25 1,207,388,876 1,207,388,876 1,207,388,876 1,207,388,876
    Revaluation reserve 26 4,821,698,814 4,539,320,195 419,846,144 419,462,058
    (Accumulated losses)/
    retained earnings
    (1,116,224,291) (1,161,310,643) 269,164,365 (330,554,396)
    Total equity 4,912,863,399 4,585,398,428 1,896,399,385 1,296,296,538
    Non Current Liabilities
    Retirement benefit obligation 27.2 372,337,378 330,451,934 230,534,064 221,806,402
    Deferred tax liabilities 28 3,576,897,530 3,349,348,290 243,774,008 223,687,159
    Borrowings 29 1,523,866,208 1,989,413,032 1,523,866,208 1,989,413,032
    Lease liabilities 30 166,012,801 70,494,038 121,368,557
    Total non-current liabilities 5,639,113,917 5,739,707,294 2,119,542,837 2,434,906,593
    Current Liabilities
    Trade creditors and other payables 31 3,001,965,348 2,802,597,248 2,057,649,285 1,874,657,855
    Unclaimed dividends 4,592,917 4,592,917 4,592,883 4,592,883
    Current tax liabilities 32 223,631,019 108,461,011 162,411,929
    Amounts due to
    related companies
    33 146,804,759 8,728,162 507,898,478 244,834,173
    Borrowings 29 5,155,748,423 4,691,189,547 2,407,875,199 2,194,503,910
    Lease liabilities 30 48,844,597 13,914,933 34,229,061 355,437
    Bank overdrafts 24 889,947,506 740,457,007 534,947,506 390,457,007
    Total current liabilities 9,471,534,569 8,369,940,825 5,709,604,341 4,709,401,265
    Total liabilities 15,110,648,486 14,109,648,119 7,829,147,178 7,144,307,858
    Total equity and liabilities 20,023,511,885 18,695,046,547 9,725,546,563 8,440,604,396
    Net assets per share 3.49 3.25 1.35 0.92

    Figures in brackets indicate deductions.

    The Notes to the Financial Statements on 1 to 44 are integral part of these consolidated financial statements.

    It is certified that the Financial Statements have been prepared and presented in compliance with the requirements of the Companies Act No. 07 of 2007.

    Theja Vimuktha De Silva
    Group Chief Financial Officer

    Sampath Thennakoon
    Company Chief Financial Officer

    The Board of Directors is responsible for the preparation and presentation of these Financial Statements. Approved and signed for and on behalf of the Board of Directors;

    Dr H K Jayantha Dharmadasa
    Chairman/Chief Executive Officer

    Mr Anisha Dharmadasa
    Deputy Chairman

    Colombo,
    04 September 2025

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