Hayleys PLC (COSE:HAYL.N0000)

Hayleys Balance Sheet

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
Cash & Equivalents	27,151	24,293	28,175	24,177	27,410	12,912
Short-Term Investments	29,194	27,358	22,325	20,622	19,928	7,976
Trading Asset Securities	-	1,502	1,207	13.66	1,400	361.29
Cash & Short-Term Investments	56,345	53,154	51,708	44,813	48,738	21,249
Cash Growth	14.34%	2.80%	15.38%	-8.05%	129.36%	72.87%
Accounts Receivable	160,361	139,430	112,832	98,652	107,083	67,226
Other Receivables	1,554	1,485	1,314	1,104	980.73	1,083
Receivables	161,916	140,915	114,147	99,755	108,063	68,310
Inventory	101,652	91,940	85,203	87,502	82,398	53,100
Other Current Assets	9,618	8,126	6,269	5,508	4,179	2,899
Total Current Assets	329,530	294,134	257,326	237,579	243,379	145,558
Property, Plant & Equipment	175,207	168,916	145,524	138,662	122,579	99,620
Long-Term Investments	5,755	3,210	3,114	4,306	2,256	2,347
Goodwill	-	14,451	14,426	14,574	14,052	12,086
Other Intangible Assets	16,098	1,769	1,740	1,637	1,492	1,186
Long-Term Accounts Receivable	23,469	19,289	12,052	8,359	12,332	11,912
Long-Term Deferred Tax Assets	4,529	4,037	3,363	3,412	2,804	2,312
Other Long-Term Assets	4,966	4,886	4,500	4,213	4,183	4,362
Total Assets	559,554	510,693	442,044	412,742	403,076	279,383
Accounts Payable	80,996	36,605	35,293	29,337	44,346	36,372
Short-Term Debt	129,854	101,827	88,069	68,964	80,826	38,281
Current Portion of Long-Term Debt	33,032	28,884	25,538	30,004	26,250	23,530
Current Portion of Leases	-	2,041	1,622	1,569	1,319	1,148
Current Income Taxes Payable	3,628	4,902	4,064	6,040	3,527	2,872
Current Unearned Revenue	968.99	2,123	3,626	954.31	618.79	492.08
Other Current Liabilities	35,945	77,495	67,452	58,240	52,465	28,892
Total Current Liabilities	284,423	253,877	225,663	195,109	209,351	131,586
Long-Term Debt	78,415	59,709	47,991	50,627	55,646	44,550
Long-Term Leases	-	11,950	8,663	8,531	7,894	6,954
Long-Term Unearned Revenue	863.56	874.11	913.02	924.14	838.16	836.62
Pension & Post-Retirement Benefits	17,186	16,104	15,262	12,845	11,208	9,777
Long-Term Deferred Tax Liabilities	14,801	14,080	11,458	12,602	7,433	5,358
Other Long-Term Liabilities	10,766	10,007	6,563	9,396	5,418	5,124
Total Liabilities	406,456	366,600	316,514	290,035	297,789	204,185
Common Stock	1,575	1,575	1,575	1,575	1,575	1,575
Retained Earnings	60,290	56,425	47,896	45,130	35,026	20,696
Comprehensive Income & Other	36,885	35,142	30,692	32,225	30,789	25,347
Total Common Equity	98,750	93,142	80,163	78,930	67,390	47,618
Minority Interest	54,349	50,950	45,367	43,776	37,897	27,580
Shareholders' Equity	153,099	144,092	125,530	122,707	105,287	75,199
Total Liabilities & Equity	559,554	510,693	442,044	412,742	403,076	279,383
Total Debt	241,301	204,410	171,883	159,696	171,934	114,462
Net Cash (Debt)	-184,956	-151,257	-120,175	-114,883	-123,196	-93,213
Net Cash Per Share	-246.65	-201.68	-160.23	-153.18	-164.26	-124.28
Filing Date Shares Outstanding	750	750	750	750	750	750
Total Common Shares Outstanding	750	750	750	750	750	750
Working Capital	45,107	40,257	31,663	42,470	34,027	13,972
Book Value Per Share	131.67	124.19	106.88	105.24	89.85	63.49
Tangible Book Value	82,652	76,922	63,997	62,719	51,846	34,346
Tangible Book Value Per Share	110.20	102.56	85.33	83.63	69.13	45.79
Land	-	43,929	36,705	36,424	35,191	31,231
Buildings	-	49,723	44,400	42,591	34,991	29,003
Machinery	-	120,601	103,791	99,136	83,910	62,486
Construction In Progress	-	6,414	7,449	4,865	6,576	2,514

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