Beruwala Resorts PLC (COSE:BERU.N0000)

Beruwala Resorts Balance Sheet

Financials in millions LKR. Fiscal year is April - March.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	20.29	10.12	9.07	12.97	15.9
Cash & Short-Term Investments	20.29	10.12	9.07	12.97	15.9
Cash Growth	100.56%	11.52%	-30.05%	-18.42%	-32.18%
Accounts Receivable	48.31	83.4	59.42	29.25	13.19
Other Receivables	89.33	53.01	56.17	57.67	52.02
Receivables	137.64	136.42	115.59	86.92	65.21
Inventory	18.2	16.97	12.92	9.51	6.72
Prepaid Expenses	-	-	-	-	1.62
Other Current Assets	7.76	5.36	2.45	1.59	-
Total Current Assets	183.89	168.87	140.03	111	89.44
Property, Plant & Equipment	1,364	1,084	1,076	1,095	1,124
Other Intangible Assets	4.05	1.4	1.74	2.1	2.58
Other Long-Term Assets	0.68	0.68	-	-	-
Total Assets	1,552	1,255	1,218	1,208	1,216
Accounts Payable	56.13	49.11	53	30.75	19.18
Accrued Expenses	83.57	122.7	116.54	60.53	183.77
Short-Term Debt	122.56	107.15	130.6	95.33	98.03
Current Portion of Long-Term Debt	101.61	98.54	63.59	60.42	55.89
Current Portion of Leases	3.6	3.6	4.05	5.36	2.68
Other Current Liabilities	67.82	67.82	197.22	153.31	0.76
Total Current Liabilities	435.3	448.91	564.99	405.69	360.32
Long-Term Debt	290.26	336.38	367.1	310.95	227.48
Long-Term Leases	20.61	19.7	30.37	23.77	16.04
Long-Term Deferred Tax Liabilities	278.36	167.78	270.11	115.01	115.78
Total Liabilities	1,040	987.03	1,241	871.88	734.15
Common Stock	120	460.65	340	340	340
Retained Earnings	101.18	-336.94	-519.27	-234.95	-95.28
Comprehensive Income & Other	120.77	16.06	22.35	66.17	66.65
Total Common Equity	341.95	139.77	-156.92	171.22	311.37
Minority Interest	170.74	128.2	133.3	165.33	170.5
Shareholders' Equity	512.69	267.97	-23.62	336.55	481.86
Total Liabilities & Equity	1,552	1,255	1,218	1,208	1,216
Total Debt	538.64	565.37	595.71	495.83	400.13
Net Cash (Debt)	-518.35	-555.25	-586.64	-482.86	-384.23
Net Cash Per Share	-0.74	-0.90	-0.98	-0.80	-0.64
Filing Date Shares Outstanding	700.54	700.54	600	600	600
Total Common Shares Outstanding	700.54	700.54	600	600	600
Working Capital	-251.42	-280.04	-424.97	-294.69	-270.88
Book Value Per Share	0.49	0.20	-0.26	0.29	0.52
Tangible Book Value	337.89	138.37	-158.66	169.12	308.78
Tangible Book Value Per Share	0.48	0.20	-0.26	0.28	0.51
Land	683.42	525.77	525.77	525.77	525.77
Buildings	867.78	762.24	737.12	723.92	722.06
Machinery	342.74	329.07	311.87	305.56	299.83
Construction In Progress	20.76	-	-	-	-

Updated Feb 10, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.