Hayleys Leisure Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	109.31	110.55	133.18	100.76	245.79
Short-Term Investments	66	2.7	2.47	2.05	1.73
Trading Asset Securities	-	2.22	2.08	1.99	1.14
Cash & Short-Term Investments	175.31	115.47	137.73	104.81	248.65
Cash Growth	51.82%	-16.16%	31.41%	-57.85%	15.88%
Accounts Receivable	267.41	224.94	293.65	100.63	73.94
Other Receivables	-	884.54	417.05	265.28	184.82
Receivables	267.41	1,109	710.7	365.91	258.76
Inventory	99.72	89.76	99.5	116.92	72.88
Other Current Assets	64.48	71.54	62.33	76.49	82.84
Total Current Assets	606.92	1,386	1,010	664.13	663.13
Property, Plant & Equipment	4,465	4,491	4,539	4,479	4,730
Long-Term Investments	-	0	0	0	0
Other Long-Term Assets	-	-	265.88	265.88	265.88
Total Assets	5,072	5,877	5,815	5,409	5,659
Accounts Payable	756	906.64	1,066	90.77	90.54
Accrued Expenses	-	43.81	23.13	571.5	213.33
Short-Term Debt	499.02	688.99	530.76	495.99	542.29
Current Portion of Long-Term Debt	453.04	441.51	492.72	452.45	1,184
Current Portion of Leases	-	11.52	12.02	10.26	10.97
Current Income Taxes Payable	45.36	-	-	-	-
Current Unearned Revenue	-	131.57	94.79	143.68	87.84
Other Current Liabilities	121.63	-	-	308.03	101.77
Total Current Liabilities	1,875	2,224	2,220	2,073	2,230
Long-Term Debt	566.17	1,028	1,522	1,801	1,003
Long-Term Leases	-	3.43	18	31.19	35.62
Pension & Post-Retirement Benefits	95.46	77.03	62.58	43.7	35.41
Long-Term Deferred Tax Liabilities	410.09	373.49	255.78	226.43	209.32
Other Long-Term Liabilities	887.66	836.59	562.58	-	-
Total Liabilities	3,834	4,543	4,640	4,175	3,514
Common Stock	909.37	909.37	909.37	909.37	909.37
Retained Earnings	-133.86	122.74	-34.61	83.74	825.88
Comprehensive Income & Other	469.69	469.69	469.69	376.99	462.91
Total Common Equity	1,245	1,502	1,344	1,370	2,198
Minority Interest	-7.66	-167.28	-169.78	-136.12	-52.79
Shareholders' Equity	1,238	1,335	1,175	1,234	2,145
Total Liabilities & Equity	5,072	5,877	5,815	5,409	5,659
Total Debt	1,518	2,174	2,575	2,791	2,776
Net Cash (Debt)	-1,343	-2,058	-2,438	-2,686	-2,527
Net Cash Per Share	-12.46	-19.06	-22.57	-24.87	-23.40
Filing Date Shares Outstanding	108.02	107.99	107.99	107.99	107.99
Total Common Shares Outstanding	108.02	107.99	107.99	107.99	107.99
Working Capital	-1,268	-837.79	-1,209	-1,409	-1,567
Book Value Per Share	11.53	13.91	12.45	12.69	20.36
Tangible Book Value	1,245	1,502	1,344	1,370	2,198
Tangible Book Value Per Share	11.53	13.91	12.45	12.69	20.36
Land	-	1,039	1,039	901.56	901.56
Buildings	-	4,003	4,004	3,893	3,784
Machinery	-	1,416	1,327	1,365	1,412
Construction In Progress	-	0.84	1.48	12.99	70.51