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	Dec '25 Dec 31, 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	52.43	59.86	48.48	33.75	26.58	24.47
Cash & Short-Term Investments	52.43	59.86	48.48	33.75	26.58	24.47
Cash Growth	-15.39%	23.48%	43.63%	26.97%	8.65%	-1.06%
Accounts Receivable	54.03	171.33	206.87	63.94	33.05	6.33
Other Receivables	-	-	-	-	-	14.86
Receivables	54.03	171.33	206.87	63.94	33.05	21.19
Inventory	41.43	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	96.63	15.62	1.19	16.43	13.29	9.33
Total Current Assets	244.52	290.5	304.4	153.08	98.5	74.09
Property, Plant & Equipment	5,415	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	5,660	5,791	5,830	5,137	5,123	4,386
Accounts Payable	492.61	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	93.47	238.59	162.65	97.53	61.01	64.38
Current Unearned Revenue	2.08	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	588.16	834.69	830.04	709.24	431.03	478.93
Long-Term Debt	1,711	1,447	2,017	2,102	1,809	1,601
Pension & Post-Retirement Benefits	11.6	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	3,624	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	-3,655	-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	2,036	2,217	1,629	1,902	2,546	2,123
Total Liabilities & Equity	5,660	5,791	5,830	5,137	5,123	4,386
Total Debt	1,804	1,963	2,577	2,466	2,062	1,874
Net Cash (Debt)	-1,752	-1,903	-2,528	-2,432	-2,035	-1,850
Net Cash Per Share	-1.88	-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	-343.65	-544.19	-525.64	-556.16	-332.54	-404.84
Book Value Per Share	2.17	2.37	2.91	3.40	4.55	3.79
Tangible Book Value	2,036	2,217	1,629	1,902	2,546	2,123
Tangible Book Value Per Share	2.17	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

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