Beruwala Resorts PLC (COSE:BERU.N0000)

Beruwala Resorts Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	21.57	20.29	10.12	9.07	12.97	15.9
Cash & Short-Term Investments	21.57	20.29	10.12	9.07	12.97	15.9
Cash Growth	-11.28%	100.56%	11.52%	-30.05%	-18.42%	-32.18%
Accounts Receivable	48.05	48.31	83.4	59.42	29.25	13.19
Other Receivables	76.77	89.33	53.01	56.17	57.67	52.02
Receivables	124.82	137.64	136.42	115.59	86.92	65.21
Inventory	18.88	18.2	16.97	12.92	9.51	6.72
Prepaid Expenses	-	-	-	-	-	1.62
Other Current Assets	0	7.76	5.36	2.45	1.59	-
Total Current Assets	165.27	183.89	168.87	140.03	111	89.44
Property, Plant & Equipment	1,365	1,364	1,084	1,076	1,095	1,124
Other Intangible Assets	7.67	4.05	1.4	1.74	2.1	2.58
Other Long-Term Assets	0.68	0.68	0.68	-	-	-
Total Assets	1,539	1,552	1,255	1,218	1,208	1,216
Accounts Payable	123.96	56.13	49.11	53	30.75	19.18
Accrued Expenses	-	83.57	122.7	116.54	60.53	183.77
Short-Term Debt	147.79	122.56	107.15	130.6	95.33	98.03
Current Portion of Long-Term Debt	155.76	101.61	98.54	63.59	60.42	55.89
Current Portion of Leases	3.24	3.6	3.6	4.05	5.36	2.68
Other Current Liabilities	69.4	67.82	67.82	197.22	153.31	0.76
Total Current Liabilities	500.15	435.3	448.91	564.99	405.69	360.32
Long-Term Debt	219.91	290.26	336.38	367.1	310.95	227.48
Long-Term Leases	20.69	20.61	19.7	30.37	23.77	16.04
Long-Term Deferred Tax Liabilities	278.37	278.36	167.78	270.11	115.01	115.78
Other Long-Term Liabilities	0	-	-	-	-	-
Total Liabilities	1,035	1,040	987.03	1,241	871.88	734.15
Common Stock	120	120	460.65	340	340	340
Retained Earnings	94.36	101.18	-336.94	-519.27	-234.95	-95.28
Comprehensive Income & Other	120.77	120.77	16.06	22.35	66.17	66.65
Total Common Equity	335.13	341.95	139.77	-156.92	171.22	311.37
Minority Interest	168.8	170.74	128.2	133.3	165.33	170.5
Shareholders' Equity	503.93	512.69	267.97	-23.62	336.55	481.86
Total Liabilities & Equity	1,539	1,552	1,255	1,218	1,208	1,216
Total Debt	547.39	538.64	565.37	595.71	495.83	400.13
Net Cash (Debt)	-525.82	-518.35	-555.25	-586.64	-482.86	-384.23
Net Cash Per Share	-0.71	-0.74	-0.90	-0.98	-0.80	-0.64
Filing Date Shares Outstanding	700.54	700.54	700.54	600	600	600
Total Common Shares Outstanding	700.54	700.54	700.54	600	600	600
Working Capital	-334.88	-251.42	-280.04	-424.97	-294.69	-270.88
Book Value Per Share	0.48	0.49	0.20	-0.26	0.29	0.52
Tangible Book Value	327.46	337.89	138.37	-158.66	169.12	308.78
Tangible Book Value Per Share	0.47	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 Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.