Hela Apparel Holdings Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '24 Jun 30, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	Mar '20 Mar 31, 2020
Cash & Equivalents	7,616	8,314	3,906	5,244	1,897	1,804
Short-Term Investments	256.99	257.51	310.55	204.14	-	-
Cash & Short-Term Investments	7,873	8,572	4,217	5,448	1,897	1,804
Cash Growth	78.81%	103.29%	-22.61%	187.28%	5.13%	-
Accounts Receivable	16,149	14,533	8,889	14,380	5,288	4,691
Other Receivables	287.05	1,782	1,005	11.47	918.03	572.23
Receivables	16,436	16,314	9,894	14,392	6,206	5,263
Inventory	7,559	8,478	11,761	12,633	5,453	3,694
Prepaid Expenses	-	251.6	1,004	724.77	807.67	890.3
Other Current Assets	3,296	2,052	3,144	1,294	227.17	92.77
Total Current Assets	35,164	35,668	30,020	34,492	14,591	11,744
Property, Plant & Equipment	10,431	10,755	11,744	7,295	4,166	4,001
Long-Term Investments	732.83	828.68	288.52	320.74	-	-
Goodwill	-	10,966	11,921	23.67	7,250	6,621
Other Intangible Assets	13,269	2,196	36.27	10,891	21.46	109.66
Long-Term Deferred Tax Assets	3,279	3,075	1,128	182.65	304.95	289.03
Other Long-Term Assets	1,265	1,257	559.7	450	341.02	301.99
Total Assets	64,142	64,745	55,698	53,655	26,674	23,068
Accounts Payable	17,183	6,797	7,453	5,698	3,302	2,092
Accrued Expenses	-	4,828	2,806	2,045	869.32	152.26
Short-Term Debt	-	847.69	1,690	221.02	95.21	522.45
Current Portion of Long-Term Debt	27,603	26,720	23,681	25,468	13,003	12,152
Current Portion of Leases	885.91	1,064	648.35	433.86	73.89	303.74
Current Income Taxes Payable	133.72	156.93	171.36	38.31	1.68	-
Other Current Liabilities	-	4,388	1,701	3,032	1,939	2,062
Total Current Liabilities	45,805	44,802	38,151	36,936	19,284	17,285
Long-Term Debt	5,122	4,322	1,804	2,574	2,063	2,240
Long-Term Leases	3,071	3,134	2,134	350.26	548.51	103.7
Long-Term Deferred Tax Liabilities	1,496	1,477	1,614	575.49	372.06	377.43
Total Liabilities	56,304	54,470	44,240	40,862	22,704	20,333
Common Stock	5,780	5,781	5,755	5,731	0	1,724
Retained Earnings	-4,268	-1,710	-1,534	2,046	1,314	582.92
Comprensive Income & Other	6,277	6,148	6,922	4,866	591.83	196.78
Total Common Equity	7,790	10,218	11,142	12,642	1,906	2,504
Minority Interest	48.85	56.1	316.39	150.52	340.11	230.75
Shareholders' Equity	7,838	10,274	11,458	12,793	3,970	2,734
Total Liabilities & Equity	64,142	64,745	55,698	53,655	26,674	23,068
Total Debt	36,682	36,088	29,958	29,047	15,783	15,322
Net Cash (Debt)	-28,809	-27,516	-25,742	-23,599	-13,887	-13,518
Net Cash Per Share	-21.85	-20.89	-19.65	-21.57	-13.52	-1689.74
Filing Date Shares Outstanding	1,317	1,317	1,310	1,303	10	8
Total Common Shares Outstanding	1,317	1,317	1,310	1,303	10	8
Working Capital	-10,642	-9,134	-8,131	-2,444	-4,693	-5,540
Book Value Per Share	5.91	7.76	8.51	9.70	190.56	312.94
Tangible Book Value	-5,480	-2,943	-815.55	1,728	-5,366	-4,227
Tangible Book Value Per Share	-4.16	-2.23	-0.62	1.33	-536.55	-528.41
Land	-	294.48	458.5	403.88	340.96	255.67
Buildings	-	3,686	4,301	2,809	1,807	1,633
Machinery	-	8,289	7,522	6,645	4,852	4,594
Construction In Progress	-	15.66	1,567	-	42.34	78.49

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