Beruwala Resorts PLC (COSE: BERU.N0000)

Beruwala Resorts Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	24.31	10.8	9.07	12.97	15.9	23.44
Cash & Short-Term Investments	24.31	10.8	9.07	12.97	15.9	23.44
Cash Growth	71.86%	19.05%	-30.05%	-18.42%	-32.18%	111.85%
Accounts Receivable	50.03	83.4	59.42	29.25	13.19	93.3
Other Receivables	38.29	53.01	56.17	57.67	52.02	28.91
Receivables	88.32	136.42	115.59	86.92	65.21	122.21
Inventory	15.69	16.97	12.92	9.51	6.72	9.08
Prepaid Expenses	-	-	-	-	1.62	2.14
Other Current Assets	0	5.36	2.45	1.59	-	0.46
Total Current Assets	128.32	169.55	140.03	111	89.44	157.33
Property, Plant & Equipment	1,074	1,084	1,076	1,095	1,124	1,153
Other Intangible Assets	8.24	1.4	1.74	2.1	2.58	3.18
Total Assets	1,211	1,255	1,218	1,208	1,216	1,313
Accounts Payable	127.51	49.11	53	30.75	19.18	28.14
Accrued Expenses	-	122.7	116.54	60.53	183.77	41.16
Short-Term Debt	99.51	107.15	130.6	95.33	98.03	90.04
Current Portion of Long-Term Debt	105.86	98.54	63.59	60.42	55.89	43.21
Current Portion of Leases	3.24	3.6	4.05	5.36	2.68	1.1
Other Current Liabilities	74.94	67.82	197.22	153.31	0.76	129.85
Total Current Liabilities	411.06	448.91	564.99	405.69	360.32	333.5
Long-Term Debt	330.72	336.38	367.1	310.95	227.48	207.36
Long-Term Leases	20.52	19.7	30.37	23.77	16.04	14.73
Long-Term Deferred Tax Liabilities	167.78	167.78	270.11	115.01	115.78	119.77
Other Long-Term Liabilities	0	-	-	-	-	-0
Total Liabilities	945.03	987.03	1,241	871.88	734.15	689.1
Common Stock	460.65	460.65	340	340	340	340
Retained Earnings	-338.11	-336.94	-519.27	-234.95	-95.28	41.04
Comprensive Income & Other	16.06	16.06	22.35	66.17	66.65	67.92
Total Common Equity	138.6	139.77	-156.92	171.22	311.37	448.96
Minority Interest	127.18	128.2	133.3	165.33	170.5	175.06
Shareholders' Equity	265.78	267.97	-23.62	336.55	481.86	624.02
Total Liabilities & Equity	1,211	1,255	1,218	1,208	1,216	1,313
Total Debt	559.86	565.37	595.71	495.83	400.13	356.44
Net Cash (Debt)	-535.54	-554.57	-586.64	-482.86	-384.23	-333
Net Cash Per Share	-0.83	-0.90	-0.98	-0.80	-0.64	-0.55
Filing Date Shares Outstanding	700.54	700.54	600	600	600	600
Total Common Shares Outstanding	700.54	700.54	600	600	600	600
Working Capital	-282.75	-279.36	-424.97	-294.69	-270.88	-176.17
Book Value Per Share	0.20	0.20	-0.26	0.29	0.52	0.75
Tangible Book Value	130.35	138.37	-158.66	169.12	308.78	445.78
Tangible Book Value Per Share	0.19	0.20	-0.26	0.28	0.51	0.74
Land	-	525.77	525.77	525.77	525.77	525.77
Buildings	-	762.24	737.12	723.92	722.06	721.57
Machinery	-	329.07	311.87	305.56	299.83	286.51

Source: S&P Capital IQ. Standard template. Financial Sources.