Hapugastenne Plantations PLC (COSE:HAPU.N0000)

Hapugastenne Plantations Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	137.37	114.27	99.22	167.53	156.36	135.93
Cash & Short-Term Investments	137.37	114.27	99.22	167.53	156.36	135.93
Cash Growth	31.90%	15.16%	-40.77%	7.14%	15.03%	176.12%
Accounts Receivable	341.52	161.15	49.25	108.71	6.82	34.76
Other Receivables	-	142.74	49.14	-	50.77	48.5
Receivables	341.52	303.89	98.39	108.71	57.59	83.26
Inventory	553.21	582.22	630.4	648.9	329.68	365.7
Other Current Assets	6.63	66.76	72.48	7.12	72.51	59.46
Total Current Assets	1,039	1,067	900.48	932.26	616.15	644.34
Property, Plant & Equipment	5,382	5,507	5,481	5,520	2,668	2,865
Other Intangible Assets	3.42	3.89	3.53	3.85	6.18	13.11
Long-Term Accounts Receivable	11.95	12.9	13.85	13.81	14.84	15.86
Other Long-Term Assets	2,302	2,291	1,645	1,450	1,366	1,427
Total Assets	8,738	8,882	8,044	7,920	4,671	4,965
Accounts Payable	506.78	150.1	212.47	617.83	189.04	184.39
Accrued Expenses	-	771.74	418.76	-	279.14	342.54
Short-Term Debt	398.98	1,261	1,352	179.54	580.17	1,667
Current Portion of Long-Term Debt	100	20.85	25	624.39	92.43	81.27
Current Portion of Leases	12.86	22.18	23.3	8.52	8.89	12.45
Current Income Taxes Payable	-	-	-	20.88	21.25	-
Other Current Liabilities	611.97	0.2	0.2	527.63	1,040	136.19
Total Current Liabilities	1,631	2,226	2,031	1,979	2,211	2,423
Long-Term Debt	191.67	-	20.85	27.1	58.66	166.66
Long-Term Leases	695.66	702.97	477.32	427.28	439.21	431.28
Long-Term Unearned Revenue	183.67	186.48	190.45	197.09	199.24	195.84
Long-Term Deferred Tax Liabilities	1,570	1,540	1,095	740.85	198.34	411.11
Total Liabilities	5,051	5,418	4,584	3,876	3,928	4,346
Common Stock	550	550	550	550	550	550
Retained Earnings	961.38	736.57	725.36	1,317	149.27	21.89
Comprehensive Income & Other	2,143	2,143	2,143	2,143	-	-
Total Common Equity	3,654	3,429	3,418	4,009	699.27	571.89
Minority Interest	32.67	34.56	42.05	34.47	43.6	47.08
Shareholders' Equity	3,687	3,464	3,460	4,044	742.87	618.97
Total Liabilities & Equity	8,738	8,882	8,044	7,920	4,671	4,965
Total Debt	1,399	2,007	1,898	1,267	1,179	2,358
Net Cash (Debt)	-1,262	-1,893	-1,799	-1,099	-1,023	-2,222
Net Cash Per Share	-27.19	-40.86	-38.85	-23.74	-22.09	-47.98
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	-591.86	-1,159	-1,131	-1,047	-1,595	-1,779
Book Value Per Share	78.89	74.04	73.80	86.57	15.10	12.35
Tangible Book Value	3,651	3,425	3,414	4,006	693.08	558.78
Tangible Book Value Per Share	78.82	73.95	73.72	86.48	14.96	12.06
Buildings	-	146.39	146.39	-	146.39	146.39
Machinery	-	1,199	1,125	-	989.14	1,005
Construction In Progress	-	22.32	9.38	-	14.4	3.71
Leasehold Improvements	-	265.77	247.67	-	247.06	245.93

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