Hikkaduwa Beach Resort Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	100.47	165.39	60.59	40.63	50.65	6.86
Short-Term Investments	15.87	1.58	1.81	-0.07	23.22	22.48
Trading Asset Securities	-	13.35	8.39	5.92	5.15	5.99
Cash & Short-Term Investments	116.34	180.32	70.8	46.47	79.02	35.34
Cash Growth	43.13%	154.70%	52.35%	-41.19%	123.62%	20.05%
Accounts Receivable	71.53	279.93	233.49	141.87	55.87	11.42
Other Receivables	5.66	31.63	25.6	36.21	24.17	26.04
Receivables	77.19	311.56	259.09	178.08	80.04	37.47
Inventory	51.16	52.27	52.71	44.34	28.85	20.86
Prepaid Expenses	-	10.91	10.69	2.41	9.02	7.44
Other Current Assets	88.52	16.61	4.22	25.3	13.29	9.33
Total Current Assets	333.21	571.67	397.51	296.59	210.22	110.43
Property, Plant & Equipment	7,205	7,284	7,323	6,597	6,536	5,553
Long-Term Investments	2,284	2,270	2,244	2,171	2,329	2,236
Other Intangible Assets	-	-	-	0.17	0.79	1.66
Other Long-Term Assets	639.27	639.27	639.27	639.27	576.5	576.5
Total Assets	10,461	10,765	10,604	9,704	9,652	8,477
Accounts Payable	474.22	98.33	65.71	78.16	44.19	37.43
Short-Term Debt	-	571.94	1,261	546.33	486.33	487.5
Current Portion of Long-Term Debt	346.8	221.14	364.13	331.22	271.71	234.68
Current Unearned Revenue	22.03	82.13	18.79	133.92	36.94	11.57
Other Current Liabilities	-	267.05	428.59	476.32	202.96	265.4
Total Current Liabilities	843.04	1,241	2,138	1,566	1,042	1,037
Long-Term Debt	2,626	2,392	2,470	3,141	2,737	2,453
Pension & Post-Retirement Benefits	34.79	33.8	30.6	28.57	27.59	25.69
Long-Term Deferred Tax Liabilities	1,287	1,451	1,376	655.46	353.87	225.58
Other Long-Term Liabilities	300.93	325.43	694.63	37.65	-	-
Total Liabilities	5,093	5,442	6,709	5,428	4,160	3,741
Common Stock	5,526	5,526	4,624	4,624	4,624	4,624
Retained Earnings	-3,738	-3,748	-3,536	-2,943	-1,797	-1,564
Comprehensive Income & Other	2,602	2,602	2,540	2,282	2,241	1,477
Total Common Equity	4,390	4,381	3,628	3,963	5,068	4,537
Minority Interest	978.25	942.34	266.49	313.26	423.88	199.63
Shareholders' Equity	5,369	5,323	3,895	4,276	5,492	4,737
Total Liabilities & Equity	10,461	10,765	10,604	9,704	9,652	8,477
Total Debt	2,973	3,185	4,095	4,018	3,495	3,175
Net Cash (Debt)	-2,857	-3,004	-4,024	-3,972	-3,416	-3,140
Net Cash Per Share	-5.26	-5.72	-14.13	-13.94	-11.99	-11.02
Filing Date Shares Outstanding	542.66	542.66	542.66	284.9	284.9	284.9
Total Common Shares Outstanding	542.66	542.66	284.9	284.9	284.9	284.9
Working Capital	-509.83	-668.92	-1,741	-1,269	-831.91	-926.14
Book Value Per Share	8.09	8.07	12.73	13.91	17.79	15.93
Tangible Book Value	4,390	4,381	3,628	3,963	5,067	4,535
Tangible Book Value Per Share	8.09	8.07	12.73	13.91	17.79	15.92
Land	-	1,985	1,985	1,750	1,637	1,508
Buildings	-	4,955	4,955	4,420	4,452	3,545
Machinery	-	995.19	988.09	947.96	914.68	901.22
Construction In Progress	-	-	-	15.45	0.26	0.37

Source: S&P Global Market Intelligence. Standard template. Financial Sources.