Hayleys Leisure 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	136.8	110.55	133.18	100.76	245.79	211.93
Short-Term Investments	67.55	2.7	2.47	2.05	1.73	1.63
Trading Asset Securities	-	2.22	2.08	1.99	1.14	1.02
Cash & Short-Term Investments	204.35	115.47	137.73	104.81	248.65	214.58
Cash Growth	115.56%	-16.16%	31.41%	-57.85%	15.88%	-33.32%
Accounts Receivable	1,107	224.94	293.65	100.63	73.94	49.82
Other Receivables	3.15	884.54	417.05	265.28	184.82	33.75
Receivables	1,110	1,109	710.7	365.91	258.76	83.57
Inventory	95.85	89.76	99.5	116.92	72.88	41.59
Other Current Assets	105.09	71.54	62.33	76.49	82.84	56.65
Total Current Assets	1,516	1,386	1,010	664.13	663.13	396.39
Property, Plant & Equipment	4,487	4,491	4,539	4,479	4,730	4,556
Long-Term Investments	-	0	0	0	0	134.05
Goodwill	-	-	-	-	-	137.86
Other Long-Term Assets	-	-	265.88	265.88	265.88	265.88
Total Assets	6,003	5,877	5,815	5,409	5,659	5,490
Accounts Payable	894.62	906.64	1,066	90.77	90.54	200.49
Accrued Expenses	-	43.81	23.13	571.5	213.33	0.92
Short-Term Debt	572.87	688.99	530.76	495.99	542.29	336.12
Current Portion of Long-Term Debt	472.87	441.51	492.72	452.45	1,184	630.4
Current Portion of Leases	-	11.52	12.02	10.26	10.97	7.93
Current Income Taxes Payable	16.41	-	-	-	-	1.73
Current Unearned Revenue	-	131.57	94.79	143.68	87.84	92.61
Other Current Liabilities	176.5	-	-	308.03	101.77	84.42
Total Current Liabilities	2,133	2,224	2,220	2,073	2,230	1,355
Long-Term Debt	658.97	1,028	1,522	1,801	1,003	1,033
Long-Term Leases	-	3.43	18	31.19	35.62	16.3
Pension & Post-Retirement Benefits	84.78	77.03	62.58	43.7	35.41	46.68
Long-Term Deferred Tax Liabilities	402.07	373.49	255.78	226.43	209.32	139.45
Other Long-Term Liabilities	1,110	836.59	562.58	-	-	-
Total Liabilities	4,389	4,543	4,640	4,175	3,514	2,590
Common Stock	909.37	909.37	909.37	909.37	909.37	909.37
Retained Earnings	234.76	122.74	-34.61	83.74	825.88	1,469
Comprehensive Income & Other	469.69	469.69	469.69	376.99	462.91	495.77
Total Common Equity	1,614	1,502	1,344	1,370	2,198	2,874
Minority Interest	-0.51	-167.28	-169.78	-136.12	-52.79	25.49
Shareholders' Equity	1,613	1,335	1,175	1,234	2,145	2,900
Total Liabilities & Equity	6,003	5,877	5,815	5,409	5,659	5,490
Total Debt	1,705	2,174	2,575	2,791	2,776	2,024
Net Cash (Debt)	-1,500	-2,058	-2,438	-2,686	-2,527	-1,809
Net Cash Per Share	-13.85	-19.06	-22.57	-24.87	-23.40	-16.75
Filing Date Shares Outstanding	107.99	107.99	107.99	107.99	107.99	107.99
Total Common Shares Outstanding	107.99	107.99	107.99	107.99	107.99	107.99
Working Capital	-617.61	-837.79	-1,209	-1,409	-1,567	-958.22
Book Value Per Share	14.94	13.91	12.45	12.69	20.36	26.62
Tangible Book Value	1,614	1,502	1,344	1,370	2,198	2,736
Tangible Book Value Per Share	14.94	13.91	12.45	12.69	20.36	25.34
Land	-	1,039	1,039	901.56	901.56	795.9
Buildings	-	4,003	4,004	3,893	3,784	3,717
Machinery	-	1,416	1,327	1,365	1,412	1,337
Construction In Progress	-	0.84	1.48	12.99	70.51	31.42

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