Hapugastenne Plantations PLC (COSE:HAPU.N0000)

Hapugastenne Plantations Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	181.64	110.51	114.27	99.22	167.53	156.36
Cash & Short-Term Investments	181.64	110.51	114.27	99.22	167.53	156.36
Cash Growth	-11.30%	-3.28%	15.16%	-40.77%	7.14%	15.03%
Accounts Receivable	395.74	55.35	161.15	49.25	108.71	6.82
Other Receivables	18.45	166.71	142.74	49.14	-	50.77
Receivables	414.18	222.06	303.89	98.39	108.71	57.59
Inventory	430.09	688.24	582.22	630.4	648.9	329.68
Other Current Assets	6.57	73.31	66.76	72.48	7.12	72.51
Total Current Assets	1,032	1,094	1,067	900.48	932.26	616.15
Property, Plant & Equipment	5,999	6,057	5,507	5,481	5,520	2,668
Other Intangible Assets	2.15	2.67	3.89	3.53	3.85	6.18
Long-Term Accounts Receivable	11.99	11.99	12.9	13.85	13.81	14.84
Other Long-Term Assets	2,785	2,780	2,291	1,645	1,450	1,366
Total Assets	9,831	9,946	8,882	8,044	7,920	4,671
Accounts Payable	386.65	168.49	150.1	212.47	617.83	189.04
Accrued Expenses	-	547.53	718.27	418.76	-	279.14
Short-Term Debt	348.73	921.36	1,314	1,352	179.54	580.17
Current Portion of Long-Term Debt	100	100	20.85	25	624.39	92.43
Current Portion of Leases	22.18	20.79	22.18	23.3	8.52	8.89
Current Income Taxes Payable	-	-	-	-	20.88	21.25
Other Current Liabilities	757.83	0.2	0.2	0.2	527.63	1,040
Total Current Liabilities	1,615	1,758	2,226	2,031	1,979	2,211
Long-Term Debt	116.67	166.67	-	20.85	27.1	58.66
Long-Term Leases	826.14	808.36	702.97	477.32	427.28	439.21
Long-Term Unearned Revenue	178.6	182.35	186.48	190.45	197.09	199.24
Pension & Post-Retirement Benefits	925.28	910.16	763.17	769.56	505.16	822.06
Long-Term Deferred Tax Liabilities	1,984	1,974	1,540	1,095	740.85	198.34
Total Liabilities	5,646	5,800	5,418	4,584	3,876	3,928
Common Stock	550	550	550	550	550	550
Retained Earnings	1,044	1,004	736.51	725.36	1,317	149.27
Comprehensive Income & Other	2,557	2,557	2,143	2,143	2,143	-
Total Common Equity	4,150	4,110	3,429	3,418	4,009	699.27
Minority Interest	34.81	36.33	34.62	42.05	34.47	43.6
Shareholders' Equity	4,185	4,147	3,464	3,460	4,044	742.87
Total Liabilities & Equity	9,831	9,946	8,882	8,044	7,920	4,671
Total Debt	1,414	2,017	2,060	1,898	1,267	1,179
Net Cash (Debt)	-1,232	-1,907	-1,946	-1,799	-1,099	-1,023
Net Cash Per Share	-26.56	-41.17	-42.02	-38.85	-23.74	-22.09
Filing Date Shares Outstanding	46.32	46.32	46.32	46.32	46.32	46.32
Total Common Shares Outstanding	46.32	46.32	46.32	46.32	46.32	46.32
Working Capital	-582.91	-664.24	-1,159	-1,131	-1,047	-1,595
Book Value Per Share	89.61	88.75	74.04	73.80	86.57	15.10
Tangible Book Value	4,148	4,108	3,425	3,414	4,006	693.08
Tangible Book Value Per Share	89.56	88.69	73.95	73.72	86.48	14.96
Buildings	-	146.39	146.39	146.39	-	146.39
Machinery	-	1,313	1,199	1,125	-	989.14
Construction In Progress	-	28.48	22.32	9.38	-	14.4
Leasehold Improvements	-	276.97	265.77	247.67	-	247.06

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