Balance Sheet Colombo Dockyard PLC

Equities

DOCK.N0000

LK0047N00007

Shipbuilding

End-of-day quote Colombo S.E. Other stock markets 11/05/2026			5-day change	1st Jan Change
140.75 ^LKR	-1.75%		+9.96%	-20.70%

04-30	Colombo Dockyard PLC Reports Earnings Results for the Fifteen Months Ended March 31, 2026	CI
04-27	Colombo Dockyard PLC Announces Change of Financial Year	CI

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Published financial data: COLOMBO DOCKYARD PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2026
Revenues	17.23B	27.29B	36.17B	25.45B	28.96B
Total Revenues	17.23B	27.29B	36.17B	25.45B	28.96B
Cost of Goods Sold, Total	14.89B	24.69B	42.49B	24.84B	25.56B
Gross Profit	2.34B	2.6B	-6.32B	603M	3.4B
Selling General & Admin Expenses, Total	2.55B	3.29B	3.95B	3.96B	3.95B
Other Operating Expenses	25.23M	1.91B	1.2B	50.22M	271M
Other Operating Expenses, Total	2.58B	5.2B	5.16B	4.01B	4.22B
Operating Income	-232M	-2.6B	-11.48B	-3.4B	-826M
Interest Expense, Total	-416M	-1.4B	-2.68B	-2.47B	-2.21B
Interest And Investment Income	456M	223M	254M	325M	-
Net Interest Expenses	40.24M	-1.18B	-2.42B	-2.15B	-2.21B
Currency Exchange Gains (Loss)	115M	4.06B	-	226M	-
Other Non Operating Income (Expenses)	480M	497M	482M	417M	740M
EBT, Excl. Unusual Items	403M	780M	-13.42B	-4.91B	-2.3B
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Gain (Loss) On Sale Of Assets	8M	1.6M	4.39M	7.4M	-
EBT, Incl. Unusual Items	411M	782M	-13.42B	-4.9B	-2.3B
Income Tax Expense	149M	94.11M	-2.41B	-2.16B	36.81M
Earnings From Continuing Operations	262M	688M	-11.01B	-2.74B	-2.34B
Net Income to Company	262M	688M	-11.01B	-2.74B	-2.34B
Minority Interest	-12.88M	-14.21M	-17.21M	1.26M	9.15M
Net Income - (IS)	249M	674M	-11.02B	-2.74B	-2.33B
Net Income to Common Incl Extra Items	249M	674M	-11.02B	-2.74B	-2.33B
Net Income to Common Excl. Extra Items	249M	674M	-11.02B	-2.74B	-2.33B
Per Share Items
Net EPS - Basic	3.47	9.38	-153.41	-38.15	-9.07
Basic EPS - Continuing Operations	3.47	9.38	-153.41	-38.15	-9.07
Basic Weighted Average Shares Outstanding	71.86M	71.86M	71.86M	71.86M	257M
Net EPS - Diluted	3.47	9.38	-153.41	-38.15	-9.07
Diluted EPS - Continuing Operations	3.47	9.38	-153.41	-38.15	-9.07
Diluted Weighted Average Shares Outstanding	71.86M	71.86M	71.86M	71.86M	257M
Normalized Basic EPS	3.33	6.59	-117	-42.69	-5.57
Normalized Diluted EPS	3.33	6.59	-117	-42.69	-5.57
Dividend Per Share	1	-	-	-	-
Payout Ratio	0.45	10.57	-0	-0	-
Supplemental Items
EBITDA	255M	-2.06B	-10.94B	-2.77B	-109M
EBITA	-232M	-2.6B	-11.48B	-3.4B	-823M
EBIT	-232M	-2.6B	-11.48B	-3.4B	-826M
Effective Tax Rate - (Ratio)	36.22	12.03	17.98	44.05	-1.6
Total Current Taxes	35.51M	32.56M	44.58M	-	-
Total Deferred Taxes	110M	62.21M	-2.45B	-2.14B	-
Normalized Net Income	239M	474M	-8.41B	-3.07B	-1.43B
Interest on Long-Term Debt	23.56M	20.78M	29.22M	38.87M	-
Non-Cash Pension Expense	-3.31M	111M	232M	156M	-
Supplemental Operating Expense Items
Advertising Expense	16.73M	74.85M	84.85M	94.83M	-
Selling and Marketing Expenses	16.73M	74.85M	84.85M	94.83M	80.48M
General and Administrative Expenses	2.57B	3.23B	3.9B	3.9B	3.87B

Fiscal Period: March	2021	2022	2023	2024	2026
Assets
Cash And Equivalents	7.09B	18.37B	4.43B	6.63B	7.35B
Short Term Investments	2.56B	8.66B	4.45B	4.49B	-
Trading Asset Securities, Total	-	65.77M	-	30.47M	-
Total Cash And Short Term Investments	9.65B	27.1B	8.88B	11.15B	7.35B
Accounts Receivable, Total	8B	11.47B	9.73B	6.5B	7.07B
Other Receivables	743M	1.15B	1.28B	632M	-
Notes Receivable	185M	164M	168M	181M	-
Total Receivables	8.93B	12.79B	11.18B	7.31B	7.07B
Inventory	2.26B	5.54B	3.72B	3.51B	2.02B
Other Current Assets, Total	170M	18.66M	881M	206M	215M
Total Current Assets	21.02B	45.44B	24.65B	22.18B	16.66B
Gross Property Plant And Equipment	12.46B	12.92B	22.13B	28.05B	-
Accumulated Depreciation	-6.85B	-7.39B	-7.93B	-6.9B	-
Net Property Plant And Equipment	5.61B	5.53B	14.2B	21.15B	21.05B
Long-term Investments	17.46M	22.26M	22.57M	21.57M	19.01M
Other Intangibles, Total	46.11M	31.26M	17.22M	2.94M	13.78M
Loans Receivable Long-Term	421M	302M	361M	445M	-
Deferred Tax Assets Long-Term	46.04M	17.04M	15.01M	-	23.53M
Other Long-Term Assets, Total	32.11M	30.95M	59.08M	61.14M	577M
Total Assets	27.19B	51.38B	39.33B	43.86B	38.35B
Liabilities
Accounts Payable, Total	1.49B	1.63B	2.85B	859M	6.05B
Accrued Expenses, Total	755M	5.17B	3.03B	1.41B	-
Short-term Borrowings	11.21B	26.35B	22.66B	22.58B	12.33B
Current Portion of Leases	35.25M	34.66M	41.38M	90.29M	51.14M
Current Income Taxes Payable	35.59M	52.04M	67.65M	29.94M	31.52M
Unearned Revenue Current, Total	3.77B	6B	73.12M	1.55B	-
Other Current Liabilities	1.38B	2.65B	2.63B	2.67B	10.48M
Total Current Liabilities	18.68B	41.89B	31.35B	29.18B	18.47B
Long-Term Debt	-	-	3B	7.46B	2.39B
Long-Term Leases	158M	135M	161M	155M	186M
Pension & Other Post Retirement Benefits	956M	1.23B	1.31B	1.38B	1.6B
Deferred Tax Liability Non Current	-	-	211M	195M	194M
Total Liabilities	19.79B	43.26B	36.03B	38.37B	22.85B
Common Stock, Total	714M	714M	714M	714M	13.65B
Retained Earnings	6.53B	7.06B	-3.85B	-6.57B	-9.35B
Comprehensive Income and Other	48.92M	144M	6.23B	11.17B	11.01B
Total Common Equity	7.3B	7.92B	3.09B	5.31B	15.31B
Minority Interest	103M	207M	205M	179M	190M
Total Equity	7.4B	8.12B	3.29B	5.49B	15.5B
Total Liabilities And Equity	27.19B	51.38B	39.33B	43.86B	38.35B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	71.86M	71.86M	71.86M	71.86M	257M
ECS Total Common Shares Outstanding	71.86M	71.86M	71.86M	71.86M	257M
Book Value / Share	101.53	110.16	42.95	73.91	59.68
Tangible Book Value	7.25B	7.88B	3.07B	5.31B	15.3B
Tangible Book Value Per Share	100.89	109.72	42.71	73.87	59.63
Total Debt	11.4B	26.52B	25.86B	30.28B	14.96B
Net Debt	1.75B	-578M	16.99B	19.13B	7.6B
Debt Equivalent of Unfunded Proj. Benefit Obligation	956M	1.23B	1.31B	1.38B	-
Minority Interest, Total (Incl. Fin. Div)	103M	207M	205M	179M	190M
Account Code - Inventory Valuation	8	8	8	8	-
Inventories - Raw Materials, Total	2.21B	5.51B	3.65B	3.7B	-
Inventories - Finished Goods, Total	141M	149M	284M	86.64M	-
Land - (BS)	62.95M	62.95M	8.78B	8.78B	-
Buildings, Total	2.1B	2.17B	2.21B	2.24B	-
Machinery, Total	8.62B	9.04B	9.38B	7.28B	-
Full Time Employees	1.83K	1.82K	2.03K	2.06K	-
Accumulated Allowance for Doubtful Accounts (Supple)	213M	337M	209M	232M	-

Fiscal Period: March	2021	2022	2023	2024	2026
Net Income	249M	674M	-11.02B	-2.74B	-2.33B
Depreciation & Amortization - CF	548M	599M	636M	696M	774M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	3.12M
Depreciation & Amortization, Total	548M	599M	636M	696M	777M
Amortization of Deferred Charges, Total - (CF)	52.47M	48.71M	62.38M	54.43M	38.08M
(Gain) Loss From Sale Of Asset	-8M	-1.6M	-4.39M	-7.4M	-3.93M
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Asset Writedown & Restructuring Costs	-	-	-	-	-
Provision and Write-off of Bad Debts	110M	123M	139M	22.73M	-52.16M
Other Operating Activities, Total	326M	169M	-2.24B	-2.42B	8.83M
Change In Accounts Receivable	-6.05B	-9.81B	4.52B	4.48B	3.73B
Change In Inventories	-1.08B	-3.31B	1.73B	149M	1.14B
Change In Accounts Payable	4.12B	5.31B	-4.1B	-2.24B	-363M
Change in Other Net Operating Assets	-	2.74B	-2.74B	-	-
Cash from Operations	-1.74B	-3.47B	-13.03B	-2.01B	2.95B
Capital Expenditure	-550M	-501M	-436M	-382M	-687M
Sale of Property, Plant, and Equipment	9.91M	2.23M	4.75M	7.4M	3.58M
Sale (Purchase) of Intangible assets	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	112M	-65.77M	65.77M	-	-
Other Investing Activities, Total	539M	301M	211M	287M	283M
Cash from Investing	110M	-263M	-154M	-87.88M	-400M
Short Term Debt Issued, Total	17.3B	33.32B	56.17B	47B	3.33B
Long-Term Debt Issued, Total	-	-	3B	4.46B	-
Total Debt Issued	17.3B	33.32B	59.17B	51.46B	2.66B
Short Term Debt Repaid, Total	-13.23B	-20.3B	-58.54B	-46.64B	-12.3B
Long-Term Debt Repaid, Total	-54.02M	-59.24M	-65.77M	-79.16M	-5.15B
Total Debt Repaid	-13.28B	-20.36B	-58.61B	-46.72B	-13.96B
Issuance of Common Stock	-	-	-	-	10.35B
Common Dividends Paid	-1.12M	-71.21M	-28K	-3K	-
Common & Preferred Stock Dividends Paid	-1.12M	-71.21M	-28K	-3K	-
Cash from Financing	4.02B	12.88B	562M	4.74B	-950M
Net Change in Cash	2.39B	9.15B	-12.62B	2.64B	1.6B
Supplemental Items
Cash Interest Paid	393M	1.38B	2.65B	2.44B	-
Cash Income Tax Paid (Refund)	74.82M	15.51M	18.32M	14.08M	-
Levered Free Cash Flow	-1.26B	-1.26B	-12.87B	-695M	-
Unlevered Free Cash Flow	-1B	-389M	-11.19B	851M	-
Change In Net Working Capital	906M	-1.09B	4.28B	-2.61B	-
Net Debt Issued / Repaid	4.02B	12.95B	562M	4.74B	-11.3B

Fiscal Period: March	2021	2022	2023	2024	2026
Profitability
Return on Assets	-0.64	-4.13	-15.82	-5.11	-
Return on Total Capital	-0.89	-6.08	-22.5	-6.55	-
Return On Equity %	3.64	8.86	-192.86	-62.47	-
Return on Common Equity	3.51	8.86	-200.4	-65.3	-
Margin Analysis
Gross Profit Margin %	13.6	9.53	-17.48	2.37	11.73
SG&A Margin	14.8	12.05	10.93	15.55	13.65
EBITDA Margin %	1.48	-7.56	-30.25	-10.9	-0.37
EBITA Margin %	-1.34	-9.52	-31.74	-13.37	-2.84
EBIT Margin %	-1.34	-9.52	-31.74	-13.37	-2.85
Income From Continuing Operations Margin %	1.52	2.52	-30.43	-10.78	-8.07
Net Income Margin %	1.45	2.47	-30.48	-10.77	-8.04
Net Avail. For Common Margin %	1.45	2.47	-30.48	-10.77	-8.04
Normalized Net Income Margin	1.39	1.74	-23.25	-12.05	-4.93
Levered Free Cash Flow Margin	-7.32	-4.63	-35.58	-2.73	-
Unlevered Free Cash Flow Margin	-5.81	-1.43	-30.95	3.35	-
Asset Turnover
Asset Turnover	0.76	0.69	0.8	0.61	-
Fixed Assets Turnover	3.06	4.9	3.67	1.44	-
Receivables Turnover (Average Receivables)	2.77	2.8	3.41	3.14	-
Inventory Turnover (Average Inventory)	8.74	6.33	9.18	6.87	-
Short Term Liquidity
Current Ratio	1.13	1.08	0.79	0.76	0.9
Quick Ratio	0.99	0.95	0.63	0.63	0.78
Operating Cash Flow to Current Liabilities	-0.09	-0.08	-0.42	-0.07	0.16
Days Sales Outstanding (Average Receivables)	131.95	130.22	106.97	116.7	-
Days Outstanding Inventory (Average Inventory)	41.76	57.68	39.76	53.24	-
Average Days Payable Outstanding	22.53	20.38	20.13	27.57	-
Cash Conversion Cycle (Average Days)	151.18	167.52	126.61	142.37	-
Long Term Solvency
Total Debt/Equity	154.11	326.45	785.95	551.47	96.5
Total Debt / Total Capital	60.65	76.55	88.71	84.65	49.11
LT Debt/Equity	2.14	1.66	96.06	138.66	16.65
Long-Term Debt / Total Capital	0.84	0.39	10.84	21.28	8.47
Total Liabilities / Total Assets	72.79	84.19	91.63	87.48	59.58
EBIT / Interest Expense	-0.56	-1.86	-4.29	-1.38	-0.37
EBITDA / Interest Expense	0.76	-1.43	-4.05	-1.09	-0.02
(EBITDA - Capex) / Interest Expense	-0.56	-1.79	-4.21	-1.25	-0.33
Total Debt / EBITDA	36.04	-13.27	-2.38	-11.18	-306.58
Net Debt / EBITDA	5.53	0.29	-1.57	-7.07	-155.86
Total Debt / (EBITDA - Capex)	-48.73	-10.61	-2.29	-9.8	-20.33
Net Debt / (EBITDA - Capex)	-7.47	0.23	-1.51	-6.19	-10.34
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	78.12	58.38	32.52	-29.64	-
Gross Profit, 1 Yr. Growth %	130.41	10.93	-343.23	-109.54	-
EBITDA, 1 Yr. Growth %	-146.53	-869.76	433.94	-74.63	-
EBITA, 1 Yr. Growth %	-77.18	1.02K	342	-70.36	-
EBIT, 1 Yr. Growth %	-77.18	1.02K	342	-70.36	-
Earnings From Cont. Operations, 1 Yr. Growth %	-122.57	162.46	-1.7K	-75.08	-
Net Income, 1 Yr. Growth %	-121.45	170.32	-1.74K	-75.13	-
Normalized Net Income, 1 Yr. Growth %	-137.63	98.17	-1.88K	-63.52	-
Diluted EPS Before Extra, 1 Yr. Growth %	-121.45	170.32	-1.74K	-75.13	-
Accounts Receivable, 1 Yr. Growth %	79.55	43.35	-15.2	-33.19	-
Inventory, 1 Yr. Growth %	97.73	144.93	-32.94	-5.51	-
Net Property, Plant and Equip., 1 Yr. Growth %	-0.7	-1.38	156.63	48.96	-
Total Assets, 1 Yr. Growth %	50.58	88.97	-23.46	11.53	-
Tangible Book Value, 1 Yr. Growth %	4.82	8.76	-61.08	72.97	-
Common Equity, 1 Yr. Growth %	5.45	8.5	-61.01	72.1	-
Cash From Operations, 1 Yr. Growth %	26.96	99.69	275.99	-84.6	-
Capital Expenditures, 1 Yr. Growth %	-58.52	-9.01	-13.04	-12.18	-
Levered Free Cash Flow, 1 Yr. Growth %	-49.25	0.18	918.67	-94.6	-
Unlevered Free Cash Flow, 1 Yr. Growth %	-57.3	-61.1	2.77K	-107.61	-
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	21.72	67.96	44.87	-3.44	-
Gross Profit, 2 Yr. CAGR %	96.27	59.88	64.26	-51.84	-
EBITDA, 2 Yr. CAGR %	-57.47	93.92	539.08	16.33	-
EBITA, 2 Yr. CAGR %	-65.02	60.01	604.16	14.47	-
EBIT, 2 Yr. CAGR %	-65.02	60.01	604.16	14.47	-
Earnings From Cont. Operations, 2 Yr. CAGR %	-60.47	-23.03	548.01	99.68	-
Net Income, 2 Yr. CAGR %	-61.5	-23.85	565.06	101.73	-
Normalized Net Income, 2 Yr. CAGR %	-49.38	-13.64	493.14	154.5	-
Diluted EPS Before Extra, 2 Yr. CAGR %	-61.5	-23.85	565.06	101.73	-
Accounts Receivable, 2 Yr. CAGR %	38.16	60.43	10.26	-24.73	-
Inventory, 2 Yr. CAGR %	78.15	120.07	28.16	-20.4	-
Net Property, Plant and Equip., 2 Yr. CAGR %	8.35	-1.04	59.09	95.52	-
Total Assets, 2 Yr. CAGR %	26.39	68.69	20.26	-7.61	-
Tangible Book Value, 2 Yr. CAGR %	-6.73	6.77	-34.94	-17.95	-
Common Equity, 2 Yr. CAGR %	-6.44	6.97	-34.96	-18.09	-
Cash From Operations, 2 Yr. CAGR %	72.89	59.22	174.01	-23.9	-
Capital Expenditures, 2 Yr. CAGR %	-14.51	-38.56	-11.05	-12.61	-
Levered Free Cash Flow, 2 Yr. CAGR %	91.95	-28.7	219.45	-25.8	-
Unlevered Free Cash Flow, 2 Yr. CAGR %	93.91	-59.24	234.42	47.86	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	4.86	32.88	55.2	13.88	-
Gross Profit, 3 Yr. CAGR %	20.35	62.27	83.88	-36.39	-
EBITDA, 3 Yr. CAGR %	-14.48	13.49	171.22	117.94	-
EBITA, 3 Yr. CAGR %	-34.94	11.14	124.51	144.96	-
EBIT, 3 Yr. CAGR %	-34.94	11.14	124.51	144.96	-
Earnings From Cont. Operations, 3 Yr. CAGR %	-8.08	-25.7	111.64	118.73	-
Net Income, 3 Yr. CAGR %	-9.08	-26.27	111.7	122.4	-
Normalized Net Income, 3 Yr. CAGR %	-5.28	-20.22	136.57	134.14	-
Diluted EPS Before Extra, 3 Yr. CAGR %	-9.08	-26.27	111.7	122.4	-
Accounts Receivable, 3 Yr. CAGR %	21.63	39.87	29.72	-6.7	-
Inventory, 3 Yr. CAGR %	40.15	98.09	48.09	15.78	-
Net Property, Plant and Equip., 3 Yr. CAGR %	9.73	5	35.96	55.64	-
Total Assets, 3 Yr. CAGR %	16.97	44.53	29.62	17.28	-
Tangible Book Value, 3 Yr. CAGR %	-10.78	-1.83	-23.73	-9.87	-
Common Equity, 3 Yr. CAGR %	-10.63	-1.7	-23.59	-10.04	-
Cash From Operations, 3 Yr. CAGR %	6.67	81.4	112.03	4.97	-
Capital Expenditures, 3 Yr. CAGR %	-10.61	-12.72	-31.02	-11.42	-
Levered Free Cash Flow, 3 Yr. CAGR %	52.1	54.54	73.02	-17.99	-
Unlevered Free Cash Flow, 3 Yr. CAGR %	44.26	13.52	68.4	-5.25	-
Dividend Per Share, 3 Yr. CAGR %	-12.64	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	9.93	16.12	19.33	16.95	-
Gross Profit, 5 Yr. CAGR %	8.34	8.03	36.3	-0.18	-
EBITDA, 5 Yr. CAGR %	41.75	82.31	93.07	14.47	-
EBITA, 5 Yr. CAGR %	-10.78	52.22	68.68	12.46	-
EBIT, 5 Yr. CAGR %	-10.78	52.22	68.68	12.46	-
Earnings From Cont. Operations, 5 Yr. CAGR %	-1.94	92.4	100.76	10.34	-
Net Income, 5 Yr. CAGR %	-2.77	92.7	101.53	10.28	-
Normalized Net Income, 5 Yr. CAGR %	9.48	43.25	97.3	26.89	-
Diluted EPS Before Extra, 5 Yr. CAGR %	-2.77	92.7	101.53	10.28	-
Accounts Receivable, 5 Yr. CAGR %	-2.21	14.57	16.95	9.17	-
Inventory, 5 Yr. CAGR %	11.54	49.36	35.22	37.56	-
Net Property, Plant and Equip., 5 Yr. CAGR %	6.34	7.18	27.31	34.65	-
Total Assets, 5 Yr. CAGR %	5.92	23.06	18.28	20.84	-
Tangible Book Value, 5 Yr. CAGR %	-5.99	-4.38	-21.37	-8.63	-
Common Equity, 5 Yr. CAGR %	-5.94	-4.36	-21.3	-8.62	-
Cash From Operations, 5 Yr. CAGR %	-5.41	-11.82	55.57	28.16	-
Capital Expenditures, 5 Yr. CAGR %	23.57	19.1	-10.78	-12.67	-
Levered Free Cash Flow, 5 Yr. CAGR %	-12.77	-24.61	104.66	15.24	-
Unlevered Free Cash Flow, 5 Yr. CAGR %	-16.15	-40.55	101.93	26.18	-
Dividend Per Share, 5 Yr. CAGR %	-	-	-	-	-