Hela Apparel Holdings PLC (COSE:HELA.N0000)

Hela Apparel Holdings 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	3,962	4,371	8,314	3,906	5,244	1,897
Short-Term Investments	0.59	249.67	257.51	310.55	204.14	-
Cash & Short-Term Investments	3,962	4,621	8,572	4,217	5,448	1,897
Cash Growth	-47.50%	-46.09%	103.29%	-22.61%	187.28%	5.13%
Accounts Receivable	13,733	13,983	14,533	8,889	14,380	5,288
Other Receivables	0.06	1,159	1,782	1,005	11.47	918.03
Receivables	13,733	15,141	16,314	9,894	14,392	6,206
Inventory	7,389	7,204	8,478	11,761	12,633	5,453
Prepaid Expenses	-	404.93	251.6	1,004	724.77	807.67
Other Current Assets	3,849	4,577	2,052	3,144	1,294	227.17
Total Current Assets	28,934	31,948	35,668	30,020	34,492	14,591
Property, Plant & Equipment	6,750	7,472	10,755	11,744	7,295	4,166
Long-Term Investments	0.18	0.18	828.68	288.52	320.74	-
Goodwill	-	2,235	10,966	11,921	23.67	7,250
Other Intangible Assets	9,672	1,763	2,196	36.27	10,891	21.46
Long-Term Deferred Tax Assets	3,300	1,743	3,075	1,128	182.65	304.95
Other Long-Term Assets	610.64	598	1,257	559.7	450	341.02
Total Assets	49,266	45,760	64,745	55,698	53,655	26,674
Accounts Payable	20,240	12,268	6,797	7,453	5,698	3,302
Accrued Expenses	-	5,095	4,828	2,806	2,045	869.32
Short-Term Debt	-	1,226	847.69	1,690	221.02	95.21
Current Portion of Long-Term Debt	28,983	29,761	26,720	23,681	25,468	13,003
Current Portion of Leases	596.08	1,234	1,064	648.35	433.86	73.89
Current Income Taxes Payable	68.04	26.77	156.93	171.36	38.31	1.68
Other Current Liabilities	-	2,755	4,388	1,701	3,032	1,939
Total Current Liabilities	49,887	52,365	44,802	38,151	36,936	19,284
Long-Term Debt	2,796	327.66	4,322	1,804	2,574	2,063
Long-Term Leases	2,218	2,079	3,134	2,134	350.26	548.51
Pension & Post-Retirement Benefits	835.25	816	735.92	536.1	426.42	436.91
Long-Term Deferred Tax Liabilities	1,137	1,136	1,477	1,614	575.49	372.06
Total Liabilities	56,872	56,723	54,470	44,240	40,862	22,704
Common Stock	7,378	7,378	5,781	5,755	5,731	0
Retained Earnings	-20,972	-24,390	-1,710	-1,534	2,046	1,314
Comprehensive Income & Other	6,150	6,201	6,148	6,922	4,866	591.83
Total Common Equity	-7,445	-10,812	10,218	11,142	12,642	1,906
Minority Interest	-161.02	-151.78	56.1	316.39	150.52	340.11
Shareholders' Equity	-7,606	-10,963	10,274	11,458	12,793	3,970
Total Liabilities & Equity	49,266	45,760	64,745	55,698	53,655	26,674
Total Debt	34,592	34,627	36,088	29,958	29,047	15,783
Net Cash (Debt)	-30,630	-30,007	-27,516	-25,742	-23,599	-13,887
Net Cash Per Share	-17.41	-21.07	-20.60	-19.65	-21.57	-13.52
Filing Date Shares Outstanding	1,637	1,637	1,317	1,310	1,303	10
Total Common Shares Outstanding	1,637	1,637	1,317	1,310	1,303	10
Working Capital	-20,953	-20,416	-9,134	-8,131	-2,444	-4,693
Book Value Per Share	-4.55	-6.61	7.76	8.51	9.70	190.56
Tangible Book Value	-17,117	-14,810	-2,943	-815.55	1,728	-5,366
Tangible Book Value Per Share	-10.46	-9.05	-2.23	-0.62	1.33	-536.55
Land	-	289.75	294.48	458.5	403.88	340.96
Buildings	-	2,648	3,686	4,301	2,809	1,807
Machinery	-	7,488	8,289	7,522	6,645	4,852
Construction In Progress	-	7.8	15.66	1,567	-	42.34

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.