Hayleys PLC (COSE:HAYL.N0000)

Hayleys Income Statement

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	Mar 31, 2022	Mar 31, 2021
Revenue	525,580	492,201	436,732	487,431	338,010	241,276
Revenue Growth (YoY)	11.66%	12.70%	-10.40%	44.21%	40.09%	14.72%
Cost of Revenue	399,517	373,889	327,220	368,197	260,633	180,095
Gross Profit	126,063	118,312	109,512	119,234	77,376	61,180
Selling, General & Admin	82,949	74,539	70,216	61,264	45,357	36,510
Other Operating Expenses	-2,773	-1,911	-1,773	-1,384	-1,270	-895.5
Operating Expenses	80,177	72,628	68,443	59,880	44,087	35,615
Operating Income	45,886	45,684	41,070	59,354	33,289	25,565
Interest Expense	-14,512	-15,242	-21,976	-28,613	-9,983	-8,649
Interest & Investment Income	2,096	2,498	4,721	4,535	1,324	582.1
Earnings From Equity Investments	301.42	237.07	159.21	540.98	226.79	252.61
Currency Exchange Gain (Loss)	515.15	515.15	-312.37	5,096	10,531	1,150
Other Non Operating Income (Expenses)	-125.59	-125.59	3.47	0.12	11.7	1.6
EBT Excluding Unusual Items	34,161	33,567	23,665	40,913	35,399	18,902
Impairment of Goodwill	-	-	-	-	-137.86	-
Gain (Loss) on Sale of Investments	545.15	545.15	615.59	393.66	58.7	40.09
Gain (Loss) on Sale of Assets	21.83	21.83	275.16	57.64	51.23	90.72
Asset Writedown	272.69	272.69	265.46	501.81	333.03	200.75
Other Unusual Items	-577.04	-577.04	13.63	-780.28	12.31	-
Pretax Income	35,966	35,373	25,336	42,749	35,717	19,234
Income Tax Expense	12,898	12,860	10,489	15,077	7,618	5,188
Earnings From Continuing Operations	23,068	22,513	14,847	27,672	28,099	14,046
Minority Interest in Earnings	-8,893	-9,063	-7,958	-11,320	-9,842	-6,409
Net Income	14,175	13,449	6,889	16,352	18,257	7,637
Net Income to Common	14,175	13,449	6,889	16,352	18,257	7,637
Net Income Growth	41.87%	95.23%	-57.87%	-10.43%	139.05%	1950.64%
Shares Outstanding (Basic)	750	750	750	750	750	750
Shares Outstanding (Diluted)	750	750	750	750	750	750
EPS (Basic)	18.90	17.93	9.19	21.80	24.34	10.18
EPS (Diluted)	18.90	17.93	9.19	21.80	24.34	10.18
EPS Growth	40.42%	95.21%	-57.87%	-10.44%	139.10%	1950.04%
Free Cash Flow	-25,653	-8,918	10,507	39,665	-4,504	27,145
Free Cash Flow Per Share	-34.21	-11.89	14.01	52.89	-6.00	36.19
Dividend Per Share	6.000	6.000	5.350	5.350	4.000	1.300
Dividend Growth	12.15%	12.15%	-	33.75%	207.69%	-
Gross Margin	23.98%	24.04%	25.07%	24.46%	22.89%	25.36%
Operating Margin	8.73%	9.28%	9.40%	12.18%	9.85%	10.60%
Profit Margin	2.70%	2.73%	1.58%	3.36%	5.40%	3.16%
Free Cash Flow Margin	-4.88%	-1.81%	2.41%	8.14%	-1.33%	11.25%
EBITDA	56,262	55,291	49,995	67,725	39,956	31,102
EBITDA Margin	10.71%	11.23%	11.45%	13.89%	11.82%	12.89%
D&A For EBITDA	10,376	9,606	8,925	8,371	6,667	5,536
EBIT	45,886	45,684	41,070	59,354	33,289	25,565
EBIT Margin	8.73%	9.28%	9.40%	12.18%	9.85%	10.60%
Effective Tax Rate	35.86%	36.36%	41.40%	35.27%	21.33%	26.97%

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