Waskaduwa 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	78.2	59.86	48.48	33.75	26.58	24.47
Cash & Short-Term Investments	78.2	59.86	48.48	33.75	26.58	24.47
Cash Growth	27.93%	23.48%	43.63%	26.97%	8.65%	-1.06%
Accounts Receivable	45.75	171.33	206.87	63.94	33.05	6.33
Other Receivables	-	-	-	-	-	14.86
Receivables	45.75	171.33	206.87	63.94	33.05	21.19
Inventory	35.11	36.66	40.25	31.45	19.62	13.53
Prepaid Expenses	-	7.03	7.61	7.51	5.95	5.58
Other Current Assets	76.7	15.62	1.19	16.43	13.29	9.33
Total Current Assets	235.76	290.5	304.4	153.08	98.5	74.09
Property, Plant & Equipment	5,441	5,500	5,525	4,984	5,024	4,259
Other Intangible Assets	-	-	-	-	0.31	0.87
Other Long-Term Assets	-	-	-	-	-	52.36
Total Assets	5,677	5,791	5,830	5,137	5,123	4,386
Accounts Payable	462.95	84.51	54.48	72.67	41.63	35.67
Short-Term Debt	-	277.49	396.71	266.57	192.03	208.25
Current Portion of Long-Term Debt	136.91	238.59	162.65	97.53	61.01	64.38
Current Unearned Revenue	15.52	5.28	16.11	15.05	12.78	3.56
Other Current Liabilities	-	228.83	200.08	257.44	123.58	167.08
Total Current Liabilities	615.37	834.69	830.04	709.24	431.03	478.93
Long-Term Debt	1,669	1,447	2,017	2,102	1,809	1,601
Pension & Post-Retirement Benefits	11.01	10.69	10.22	9.8	11.1	9.61
Long-Term Deferred Tax Liabilities	902.35	902.55	869.43	323.32	297.29	172.99
Other Long-Term Liabilities	411.19	379.19	473.6	91.18	28.56	-
Total Liabilities	3,609	3,574	4,201	3,235	2,577	2,263
Common Stock	3,580	3,580	2,902	2,902	2,902	2,902
Retained Earnings	-3,622	-3,473	-3,305	-2,896	-2,188	-1,847
Comprehensive Income & Other	2,110	2,110	2,032	1,896	1,832	1,069
Shareholders' Equity	2,068	2,217	1,629	1,902	2,546	2,123
Total Liabilities & Equity	5,677	5,791	5,830	5,137	5,123	4,386
Total Debt	1,806	1,963	2,577	2,466	2,062	1,874
Net Cash (Debt)	-1,728	-1,903	-2,528	-2,432	-2,035	-1,850
Net Cash Per Share	-1.84	-2.09	-4.52	-4.34	-3.64	-3.30
Filing Date Shares Outstanding	936.68	936.68	936.68	559.86	559.86	559.86
Total Common Shares Outstanding	936.68	936.68	559.86	559.86	559.86	559.86
Working Capital	-379.61	-544.19	-525.64	-556.16	-332.54	-404.84
Book Value Per Share	2.21	2.37	2.91	3.40	4.55	3.79
Tangible Book Value	2,068	2,217	1,629	1,902	2,546	2,123
Tangible Book Value Per Share	2.21	2.37	2.91	3.40	4.55	3.79
Land	-	1,410	1,410	1,231	1,259	1,102
Buildings	-	3,972	3,972	3,569	3,550	2,898
Machinery	-	832.83	821.71	931.09	823.46	760.16

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.