Hapugastenne Plantations Income Statement

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	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Revenue	4,562	4,967	4,905	5,537	5,320	3,711
Revenue Growth (YoY)	-13.69%	1.26%	-11.41%	4.07%	43.38%	14.68%
Cost of Revenue	4,133	4,326	4,432	4,492	4,201	3,650
Gross Profit	428.98	640.49	473.77	1,045	1,119	60.18
Selling, General & Admin	483.5	418.69	426.51	357.45	278.33	239.89
Other Operating Expenses	-208.56	-173.31	-186.14	-95.97	-151.3	-141.61
Operating Expenses	274.95	245.38	240.37	261.48	127.04	98.28
Operating Income	154.03	395.11	233.4	783.31	992.25	-38.1
Interest Expense	-221.78	-278.7	-406.51	-300.41	-246.57	-166.39
Interest & Investment Income	4.01	4.71	8.1	9.33	3.32	3.32
Currency Exchange Gain (Loss)	7.05	7.05	24.91	-47.06	-170.55	-66.93
EBT Excluding Unusual Items	-56.69	128.16	-140.1	445.16	578.45	-268.1
Gain (Loss) on Sale of Assets	24.79	24.79	-	3.94	-	0.27
Asset Writedown	473.19	473.21	674.48	183.07	58.55	-183.3
Other Unusual Items	-	-	-	-	-	419.59
Pretax Income	441.29	626.16	534.39	632.17	637	-31.54
Income Tax Expense	270.25	286.64	462.28	-56.25	-405.19	-188.21
Earnings From Continuing Operations	171.04	339.51	72.1	688.42	1,042	156.67
Minority Interest in Earnings	-2.14	-2.05	7.46	-2.69	9.13	2.11
Net Income	168.9	337.47	79.57	685.73	1,051	158.78
Net Income to Common	168.9	337.47	79.57	685.73	1,051	158.78
Net Income Growth	-58.55%	324.13%	-88.40%	-34.77%	562.13%	-
Shares Outstanding (Basic)	46	46	46	46	46	46
Shares Outstanding (Diluted)	46	46	46	46	46	46
Shares Change (YoY)	0.00%	-	0.03%	-0.03%	-0.01%	-
EPS (Basic)	3.64	7.29	1.72	14.81	22.70	3.43
EPS (Diluted)	3.64	7.29	1.72	14.81	22.70	3.43
EPS Growth	-58.55%	324.13%	-88.40%	-34.76%	562.17%	-
Free Cash Flow	-635.21	-370.46	286.98	252.61	427.29	95.29
Free Cash Flow Per Share	-13.69	-8.00	6.20	5.46	9.23	2.06
Gross Margin	9.40%	12.90%	9.66%	18.87%	21.04%	1.62%
Operating Margin	3.38%	7.95%	4.76%	14.15%	18.65%	-1.03%
Profit Margin	3.70%	6.79%	1.62%	12.38%	19.76%	4.28%
Free Cash Flow Margin	-13.93%	-7.46%	5.85%	4.56%	8.03%	2.57%
EBITDA	392.31	607.2	444.6	979.08	1,352	110.49
EBITDA Margin	8.60%	12.22%	9.06%	17.68%	25.41%	2.98%
D&A For EBITDA	238.27	212.09	211.2	195.78	359.39	148.59
EBIT	154.03	395.11	233.4	783.31	992.25	-38.1
EBIT Margin	3.38%	7.95%	4.76%	14.15%	18.65%	-1.03%
Effective Tax Rate	61.24%	45.78%	86.51%	-	-	-

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