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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '24 Jun 30, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	Mar '20 Mar 31, 2020
Cash & Equivalents	55.26	48.48	33.75	26.58	24.47	24.73
Cash & Short-Term Investments	55.26	48.48	33.75	26.58	24.47	24.73
Cash Growth	77.97%	43.63%	26.97%	8.65%	-1.06%	-2.29%
Accounts Receivable	42.65	206.87	63.94	33.05	6.33	54.07
Other Receivables	-	-	-	-	14.86	13.44
Receivables	42.65	206.87	63.94	33.05	21.19	67.51
Inventory	39.55	40.25	31.45	19.62	13.53	15.68
Prepaid Expenses	-	7.61	7.51	5.95	5.58	4.72
Other Current Assets	9.2	1.19	16.43	13.29	9.33	8.99
Total Current Assets	146.65	304.4	153.08	98.5	74.09	121.63
Property, Plant & Equipment	5,484	5,525	4,984	5,024	4,259	4,024
Other Intangible Assets	-	-	-	0.31	0.87	1.47
Other Long-Term Assets	-	-	-	-	52.36	66.99
Total Assets	5,631	5,830	5,137	5,123	4,386	4,214
Accounts Payable	326.32	54.48	72.67	41.63	35.67	39.13
Short-Term Debt	-	396.71	266.57	192.03	208.25	222.88
Current Portion of Long-Term Debt	200.19	162.65	97.53	61.01	64.38	-
Current Portion of Leases	-	-	-	-	-	2.34
Current Unearned Revenue	11.83	16.11	15.05	12.78	3.56	24.46
Other Current Liabilities	0	200.08	257.44	123.58	167.08	99.06
Total Current Liabilities	538.34	830.04	709.24	431.03	478.93	387.88
Long-Term Debt	1,729	2,017	2,102	1,809	1,601	1,564
Long-Term Deferred Tax Liabilities	527.93	869.43	323.32	297.29	172.99	120.47
Other Long-Term Liabilities	286.49	473.6	91.18	28.56	-	-
Total Liabilities	3,092	4,201	3,235	2,577	2,263	2,080
Common Stock	3,580	2,902	2,902	2,902	2,902	2,902
Retained Earnings	-3,415	-3,305	-2,896	-2,188	-1,847	-1,511
Comprensive Income & Other	2,373	2,032	1,896	1,832	1,069	743.79
Shareholders' Equity	2,538	1,629	1,902	2,546	2,123	2,134
Total Liabilities & Equity	5,631	5,830	5,137	5,123	4,386	4,214
Total Debt	1,929	2,577	2,466	2,062	1,874	1,790
Net Cash (Debt)	-1,874	-2,528	-2,432	-2,035	-1,850	-1,765
Net Cash Per Share	-2.00	-4.52	-4.34	-3.64	-3.30	-3.47
Filing Date Shares Outstanding	936.68	936.68	559.86	559.86	559.86	559.86
Total Common Shares Outstanding	936.68	559.86	559.86	559.86	559.86	559.86
Working Capital	-391.68	-525.64	-556.16	-332.54	-404.84	-266.24
Book Value Per Share	2.71	2.91	3.40	4.55	3.79	3.81
Tangible Book Value	2,538	1,629	1,902	2,546	2,123	2,133
Tangible Book Value Per Share	2.71	2.91	3.40	4.55	3.79	3.81
Land	-	1,410	1,231	1,259	1,102	984.94
Buildings	-	3,972	3,569	3,550	2,898	2,882
Machinery	-	950.47	931.09	823.46	760.16	766.21

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