Hayleys PLC (COSE:HAYL.N0000)

Hayleys Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	24,293	28,175	24,177	27,410	12,912
Short-Term Investments	28,861	23,514	20,622	19,928	7,976
Trading Asset Securities	-	18.43	13.66	1,400	361.29
Cash & Short-Term Investments	53,154	51,708	44,813	48,738	21,249
Cash Growth	2.80%	15.38%	-8.05%	129.36%	72.87%
Accounts Receivable	139,430	117,124	98,652	107,083	67,226
Other Receivables	1,485	1,314	1,104	980.73	1,083
Receivables	140,915	118,438	99,755	108,063	68,310
Inventory	91,940	85,203	87,502	82,398	53,100
Other Current Assets	8,126	6,269	5,508	4,179	2,899
Total Current Assets	294,134	261,618	237,579	243,379	145,558
Property, Plant & Equipment	168,916	145,524	138,662	122,579	99,620
Long-Term Investments	3,210	3,114	4,306	2,256	2,347
Goodwill	-	14,574	14,574	14,052	12,086
Other Intangible Assets	16,220	1,592	1,637	1,492	1,186
Long-Term Accounts Receivable	19,289	12,052	8,359	12,332	11,912
Long-Term Deferred Tax Assets	4,037	3,363	3,412	2,804	2,312
Other Long-Term Assets	4,886	4,500	4,213	4,183	4,362
Total Assets	510,693	446,336	412,742	403,076	279,383
Accounts Payable	84,378	35,293	29,337	44,346	36,372
Short-Term Debt	101,827	88,069	68,964	80,826	38,281
Current Portion of Long-Term Debt	30,925	25,538	30,004	26,250	23,530
Current Portion of Leases	-	1,622	1,569	1,319	1,148
Current Income Taxes Payable	4,902	4,064	6,040	3,527	2,872
Current Unearned Revenue	2,123	3,626	954.31	618.79	492.08
Other Current Liabilities	29,722	71,743	58,240	52,465	28,892
Total Current Liabilities	253,877	229,955	195,109	209,351	131,586
Long-Term Debt	71,659	47,991	50,627	55,646	44,550
Long-Term Leases	-	8,663	8,531	7,894	6,954
Long-Term Unearned Revenue	874.11	913.02	924.14	838.16	836.62
Long-Term Deferred Tax Liabilities	14,080	11,458	12,602	7,433	5,358
Other Long-Term Liabilities	10,007	6,563	9,396	5,418	5,124
Total Liabilities	366,600	320,806	290,035	297,789	204,185
Common Stock	1,575	1,575	1,575	1,575	1,575
Retained Earnings	56,425	47,896	45,130	35,026	20,696
Comprehensive Income & Other	35,142	30,692	32,225	30,789	25,347
Total Common Equity	93,142	80,163	78,930	67,390	47,618
Minority Interest	50,950	45,367	43,776	37,897	27,580
Shareholders' Equity	144,092	125,530	122,707	105,287	75,199
Total Liabilities & Equity	510,693	446,336	412,742	403,076	279,383
Total Debt	204,410	171,883	159,696	171,934	114,462
Net Cash (Debt)	-151,257	-120,175	-114,883	-123,196	-93,213
Net Cash Per Share	-201.65	-160.23	-153.18	-164.26	-124.28
Filing Date Shares Outstanding	750	750	750	750	750
Total Common Shares Outstanding	750	750	750	750	750
Working Capital	40,257	31,663	42,470	34,027	13,972
Book Value Per Share	124.19	106.88	105.24	89.85	63.49
Tangible Book Value	76,922	63,997	62,719	51,846	34,346
Tangible Book Value Per Share	102.56	85.33	83.63	69.13	45.79
Land	-	36,705	36,424	35,191	31,231
Buildings	-	44,400	42,591	34,991	29,003
Machinery	-	103,791	99,136	83,910	62,486
Construction In Progress	-	7,449	4,865	6,576	2,514

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