Cargo Boat Development Co. Ltd.

Cargo Boat Development Company PLC is a Colombo Stock Exchange–listed company operating in property development. The company's operations include holding and accounting for investment property and activities related to property development as reflected in its financial statements. The group maintains financial assets such as cash and short‑term deposits, trade and other receivables, debt instruments and quoted equity securities and applies SLFRS 9 classification and measurement policies to those instruments. Its reported accounting policies note impairment assessments for non‑financial assets and that investment property is depreciated on a straight‑line basis using a principal annual rate of 2%. No brands, subsidiaries or geographic operating scope are named in the provided disclosures.