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	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	108.93	114.27	99.22	167.53	156.36	135.93
Cash & Short-Term Investments	108.93	114.27	99.22	167.53	156.36	135.93
Cash Growth	-71.44%	15.16%	-40.77%	7.14%	15.03%	176.12%
Accounts Receivable	269.14	161.15	49.25	108.71	6.82	34.76
Other Receivables	-	142.74	49.14	-	50.77	48.5
Receivables	269.14	303.89	98.39	108.71	57.59	83.26
Inventory	665.6	582.22	630.4	648.9	329.68	365.7
Other Current Assets	13.43	66.76	72.48	7.12	72.51	59.46
Total Current Assets	1,057	1,067	900.48	932.26	616.15	644.34
Property, Plant & Equipment	5,522	5,507	5,481	5,520	2,668	2,865
Other Intangible Assets	3.61	3.89	3.53	3.85	6.18	13.11
Long-Term Accounts Receivable	12.9	12.9	13.85	13.81	14.84	15.86
Other Long-Term Assets	2,293	2,291	1,645	1,450	1,366	1,427
Total Assets	8,888	8,882	8,044	7,920	4,671	4,965
Accounts Payable	491.38	150.1	212.47	617.83	189.04	184.39
Accrued Expenses	-	771.74	418.76	-	279.14	342.54
Short-Term Debt	331.12	1,261	1,352	179.54	580.17	1,667
Current Portion of Long-Term Debt	-	20.85	25	624.39	92.43	81.27
Current Portion of Leases	17.92	22.18	23.3	8.52	8.89	12.45
Current Income Taxes Payable	-	-	-	20.88	21.25	-
Other Current Liabilities	1,248	0.2	0.2	527.63	1,040	136.19
Total Current Liabilities	2,089	2,226	2,031	1,979	2,211	2,423
Long-Term Debt	-	-	20.85	27.1	58.66	166.66
Long-Term Leases	702.94	702.97	477.32	427.28	439.21	431.28
Long-Term Unearned Revenue	187.34	186.48	190.45	197.09	199.24	195.84
Long-Term Deferred Tax Liabilities	1,544	1,540	1,095	740.85	198.34	411.11
Total Liabilities	5,330	5,418	4,584	3,876	3,928	4,346
Common Stock	550	550	550	550	550	550
Retained Earnings	826.79	736.57	725.36	1,317	149.27	21.89
Comprensive Income & Other	2,143	2,143	2,143	2,143	-	-
Total Common Equity	3,519	3,429	3,418	4,009	699.27	571.89
Minority Interest	39.18	34.56	42.05	34.47	43.6	47.08
Shareholders' Equity	3,559	3,464	3,460	4,044	742.87	618.97
Total Liabilities & Equity	8,888	8,882	8,044	7,920	4,671	4,965
Total Debt	1,052	2,007	1,898	1,267	1,179	2,358
Net Cash (Debt)	-943.06	-1,893	-1,799	-1,099	-1,023	-2,222
Net Cash Per Share	-20.38	-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	-1,032	-1,159	-1,131	-1,047	-1,595	-1,779
Book Value Per Share	75.99	74.04	73.80	86.57	15.10	12.35
Tangible Book Value	3,516	3,425	3,414	4,006	693.08	558.78
Tangible Book Value Per Share	75.91	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 Capital IQ. Standard template. Financial Sources.