Hayleys PLC (COSE:HAYL.N0000)

Hayleys 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	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	24,507	28,175	24,177	27,410	12,912	8,411
Short-Term Investments	28,092	23,514	20,622	19,928	7,976	3,641
Trading Asset Securities	-	18.43	13.66	1,400	361.29	240.34
Cash & Short-Term Investments	52,598	51,708	44,813	48,738	21,249	12,293
Cash Growth	-11.99%	15.38%	-8.05%	129.36%	72.87%	-3.65%
Accounts Receivable	143,351	117,124	98,652	107,083	67,226	59,116
Other Receivables	1,099	1,314	1,104	980.73	1,083	1,648
Receivables	144,450	118,438	99,755	108,063	68,310	60,764
Inventory	87,761	85,203	87,502	82,398	53,100	42,226
Other Current Assets	9,337	6,269	5,508	4,179	2,899	2,349
Total Current Assets	294,146	261,618	237,579	243,379	145,558	117,631
Property, Plant & Equipment	156,334	145,524	138,662	122,579	99,620	98,099
Long-Term Investments	3,261	3,114	4,306	2,256	2,347	2,366
Goodwill	-	14,574	14,574	14,052	12,086	12,086
Other Intangible Assets	16,089	1,592	1,637	1,492	1,186	1,207
Long-Term Accounts Receivable	17,316	12,052	8,359	12,332	11,912	11,334
Long-Term Deferred Tax Assets	3,924	3,363	3,412	2,804	2,312	1,242
Other Long-Term Assets	4,603	4,500	4,213	4,183	4,362	4,344
Total Assets	495,673	446,336	412,742	403,076	279,383	248,309
Accounts Payable	83,044	35,293	29,337	44,346	36,372	17,839
Short-Term Debt	102,780	88,069	68,964	80,826	38,281	44,541
Current Portion of Long-Term Debt	29,815	25,538	30,004	26,250	23,530	25,717
Current Portion of Leases	-	1,622	1,569	1,319	1,148	1,058
Current Income Taxes Payable	3,192	4,064	6,040	3,527	2,872	754.95
Current Unearned Revenue	3,042	3,626	954.31	618.79	492.08	383.22
Other Current Liabilities	28,829	71,743	58,240	52,465	28,892	22,667
Total Current Liabilities	250,703	229,955	195,109	209,351	131,586	112,960
Long-Term Debt	70,216	47,991	50,627	55,646	44,550	45,612
Long-Term Leases	-	8,663	8,531	7,894	6,954	6,628
Long-Term Unearned Revenue	889.59	913.02	924.14	838.16	836.62	787.99
Long-Term Deferred Tax Liabilities	11,518	11,458	12,602	7,433	5,358	5,121
Other Long-Term Liabilities	9,173	6,563	9,396	5,418	5,124	5,104
Total Liabilities	359,088	320,806	290,035	297,789	204,185	185,453
Common Stock	1,575	1,575	1,575	1,575	1,575	1,575
Retained Earnings	55,090	47,896	45,130	35,026	20,696	13,870
Comprehensive Income & Other	30,643	30,692	32,225	30,789	25,347	24,259
Total Common Equity	87,308	80,163	78,930	67,390	47,618	39,705
Minority Interest	49,277	45,367	43,776	37,897	27,580	23,152
Shareholders' Equity	136,585	125,530	122,707	105,287	75,199	62,857
Total Liabilities & Equity	495,673	446,336	412,742	403,076	279,383	248,309
Total Debt	202,811	171,883	159,696	171,934	114,462	123,555
Net Cash (Debt)	-150,213	-120,175	-114,883	-123,196	-93,213	-111,263
Net Cash Per Share	-200.17	-160.23	-153.18	-164.26	-124.28	-148.35
Filing Date Shares Outstanding	750	750	750	750	750	750
Total Common Shares Outstanding	750	750	750	750	750	750
Working Capital	43,443	31,663	42,470	34,027	13,972	4,671
Book Value Per Share	116.41	106.88	105.24	89.85	63.49	52.94
Tangible Book Value	71,219	63,997	62,719	51,846	34,346	26,411
Tangible Book Value Per Share	94.96	85.33	83.63	69.13	45.79	35.21
Land	-	36,705	36,424	35,191	31,231	31,087
Buildings	-	44,400	42,591	34,991	29,003	27,803
Machinery	-	103,791	99,136	83,910	62,486	58,082
Construction In Progress	-	7,449	4,865	6,576	2,514	1,635

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