Hayleys PLC (COSE: HAYL.N0000)

Hayleys Income Statement

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	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Revenue	453,503	436,833	487,431	338,010	241,276	210,307
Revenue Growth (YoY)	-1.57%	-10.38%	44.21%	40.09%	14.73%	-4.05%
Cost of Revenue	340,757	327,407	368,197	260,633	180,095	160,178
Gross Profit	112,745	109,426	119,234	77,376	61,180	50,129
Selling, General & Admin	72,317	69,755	61,264	45,357	36,510	34,935
Other Operating Expenses	-753.55	-1,399	-1,384	-1,270	-895.5	-1,062
Operating Expenses	71,564	68,356	59,880	44,087	35,615	33,873
Operating Income	41,182	41,070	59,354	33,289	25,565	16,256
Interest Expense	-18,434	-21,976	-28,613	-9,983	-8,649	-11,849
Interest & Investment Income	4,449	4,721	4,535	1,324	582.1	547.73
Earnings From Equity Investments	215.5	159.21	540.98	226.79	252.61	264.06
Currency Exchange Gain (Loss)	-312.37	-312.37	5,096	10,531	1,150	273.9
Other Non Operating Income (Expenses)	3.47	3.47	0.12	11.7	1.6	-
EBT Excluding Unusual Items	27,104	23,665	40,913	35,399	18,902	5,493
Impairment of Goodwill	-	-	-	-137.86	-	-
Gain (Loss) on Sale of Investments	615.59	615.59	393.66	58.7	40.09	18.13
Gain (Loss) on Sale of Assets	275.16	275.16	57.64	51.23	90.72	-53.92
Asset Writedown	265.46	265.46	501.81	333.03	200.75	46.66
Other Unusual Items	13.63	13.63	-780.28	12.31	-	-
Pretax Income	28,775	25,336	42,749	35,717	19,234	5,504
Income Tax Expense	12,130	10,489	15,077	7,618	5,188	2,609
Earnings From Continuing Operations	16,645	14,847	27,672	28,099	14,046	2,895
Minority Interest in Earnings	-8,384	-7,958	-11,320	-9,842	-6,409	-2,522
Net Income	8,261	6,889	16,352	18,257	7,637	372.43
Net Income to Common	8,261	6,889	16,352	18,257	7,637	372.43
Net Income Growth	40.19%	-57.87%	-10.43%	139.05%	1950.64%	40.34%
Shares Outstanding (Basic)	754	750	750	750	750	750
Shares Outstanding (Diluted)	754	750	750	750	750	750
Shares Change (YoY)	1.13%	-	-	-	-	-
EPS (Basic)	10.95	9.19	21.80	24.34	10.18	0.50
EPS (Diluted)	10.95	9.19	21.80	24.34	10.18	0.50
EPS Growth	38.68%	-57.87%	-10.44%	139.10%	1950.04%	40.34%
Free Cash Flow	6,442	10,507	39,665	-4,504	27,145	10,558
Free Cash Flow Per Share	8.54	14.01	52.89	-6.01	36.19	14.08
Dividend Per Share	5.350	5.350	5.350	4.000	1.300	-
Dividend Growth	0%	0%	33.75%	207.69%	-	-
Gross Margin	24.86%	25.05%	24.46%	22.89%	25.36%	23.84%
Operating Margin	9.08%	9.40%	12.18%	9.85%	10.60%	7.73%
Profit Margin	1.82%	1.58%	3.35%	5.40%	3.17%	0.18%
Free Cash Flow Margin	1.42%	2.41%	8.14%	-1.33%	11.25%	5.02%
EBITDA	49,975	49,626	67,725	39,956	31,102	21,720
EBITDA Margin	11.02%	11.36%	13.89%	11.82%	12.89%	10.33%
D&A For EBITDA	8,793	8,557	8,371	6,667	5,536	5,464
EBIT	41,182	41,070	59,354	33,289	25,565	16,256
EBIT Margin	9.08%	9.40%	12.18%	9.85%	10.60%	7.73%
Effective Tax Rate	42.16%	41.40%	35.27%	21.33%	26.97%	47.41%

Source: S&P Capital IQ. Standard template. Financial Sources.