Hapugastenne Plantations Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	213.49	110.51	114.27	99.22	167.53
Cash & Short-Term Investments	213.49	110.51	114.27	99.22	167.53
Cash Growth	93.18%	-3.28%	15.16%	-40.77%	7.14%
Accounts Receivable	538.66	55.35	161.15	49.25	108.71
Other Receivables	2.77	166.71	142.74	49.14	-
Receivables	541.42	222.06	303.89	98.39	108.71
Inventory	448.12	688.24	582.22	630.4	648.9
Other Current Assets	8.67	73.31	66.76	72.48	7.12
Total Current Assets	1,212	1,094	1,067	900.48	932.26
Property, Plant & Equipment	4,160	6,057	5,507	5,481	5,520
Other Intangible Assets	1.6	2.67	3.89	3.53	3.85
Long-Term Accounts Receivable	11.99	11.99	12.9	13.85	13.81
Other Long-Term Assets	4,892	2,780	2,291	1,645	1,450
Total Assets	10,277	9,946	8,882	8,044	7,920
Accounts Payable	541.85	168.49	150.1	212.47	617.83
Accrued Expenses	-	547.53	718.27	418.76	-
Short-Term Debt	538.58	921.36	1,314	1,352	179.54
Current Portion of Long-Term Debt	250	100	20.85	25	624.39
Current Portion of Leases	24.19	20.79	22.18	23.3	8.52
Current Income Taxes Payable	-	-	-	-	20.88
Other Current Liabilities	143.72	0.2	0.2	0.2	527.63
Total Current Liabilities	1,498	1,758	2,226	2,031	1,979
Long-Term Debt	616.68	166.67	-	20.85	27.1
Long-Term Leases	799.87	808.36	702.97	477.32	427.28
Long-Term Unearned Revenue	174.66	182.35	186.48	190.45	197.09
Pension & Post-Retirement Benefits	990.62	910.16	763.17	769.56	505.16
Long-Term Deferred Tax Liabilities	1,902	1,974	1,540	1,095	740.85
Total Liabilities	5,982	5,800	5,418	4,584	3,876
Common Stock	550	550	550	550	550
Retained Earnings	1,151	1,004	736.51	725.36	1,317
Comprehensive Income & Other	2,557	2,557	2,143	2,143	2,143
Total Common Equity	4,257	4,110	3,429	3,418	4,009
Minority Interest	37.3	36.33	34.62	42.05	34.47
Shareholders' Equity	4,295	4,147	3,464	3,460	4,044
Total Liabilities & Equity	10,277	9,946	8,882	8,044	7,920
Total Debt	2,229	2,017	2,060	1,898	1,267
Net Cash (Debt)	-2,016	-1,907	-1,946	-1,799	-1,099
Net Cash Per Share	-43.55	-41.17	-42.02	-38.85	-23.74
Filing Date Shares Outstanding	46.36	46.32	46.32	46.32	46.32
Total Common Shares Outstanding	46.36	46.32	46.32	46.32	46.32
Working Capital	-286.63	-664.24	-1,159	-1,131	-1,047
Book Value Per Share	91.84	88.75	74.04	73.80	86.57
Tangible Book Value	4,256	4,108	3,425	3,414	4,006
Tangible Book Value Per Share	91.80	88.69	73.95	73.72	86.48
Buildings	-	146.39	146.39	146.39	-
Machinery	-	1,313	1,199	1,125	-
Construction In Progress	-	28.48	22.32	9.38	-
Leasehold Improvements	-	276.97	265.77	247.67	-