Hayleys Fibre PLC (COSE:HEXP.N0000)

Hayleys Fibre 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	174.43	146.82	62.43	46.25	162.87	60.95
Short-Term Investments	-	35.29	35.22	126.29	227.15	356.58
Cash & Short-Term Investments	174.43	182.11	97.65	172.53	390.02	417.54
Cash Growth	47.02%	86.49%	-43.40%	-55.76%	-6.59%	73.53%
Accounts Receivable	1,735	1,509	1,822	579.38	859.8	443.61
Other Receivables	12.8	39.55	44.28	138.51	112.55	100.27
Receivables	1,748	1,548	1,866	717.88	972.35	543.88
Inventory	850.15	723.98	762.63	1,036	858.92	470.46
Other Current Assets	12.82	86.73	119.27	130.64	240.89	76.76
Total Current Assets	2,786	2,541	2,846	2,057	2,462	1,509
Property, Plant & Equipment	1,384	1,254	948.08	811.56	771.31	650.3
Long-Term Investments	-	-	-	129.91	120.99	109.37
Other Intangible Assets	41.33	26.46	5.81	7.96	9.25	12.17
Long-Term Deferred Tax Assets	53.26	55.86	-	-	15.2	21.48
Long-Term Deferred Charges	-	19.98	24.11	28.24	32.37	36.5
Other Long-Term Assets	144.26	144.26	142.9	-	-	-
Total Assets	4,409	4,041	3,967	3,035	3,411	2,338
Accounts Payable	819.21	289.83	284.22	164.91	333.87	330.85
Accrued Expenses	-	347.76	406.94	338.57	271.68	144.24
Short-Term Debt	1,124	1,279	1,069	655.8	818.46	257.67
Current Portion of Long-Term Debt	80	313.33	6.67	33.75	132.97	65.42
Current Portion of Leases	0.15	0.15	3.37	2.76	2.16	1.7
Current Income Taxes Payable	17.61	27.93	12.71	41.81	27.04	-
Current Unearned Revenue	-	23.87	26.3	41.3	20.72	22.83
Other Current Liabilities	106.57	15.25	71.17	13.74	14.94	7.93
Total Current Liabilities	2,147	2,297	1,880	1,293	1,622	830.63
Long-Term Debt	496.13	-	313.33	-	197.32	93.42
Long-Term Leases	4.5	4.83	18.33	21.46	22.32	24.49
Pension & Post-Retirement Benefits	64.71	44.73	37.49	32.35	34.94	26.64
Long-Term Deferred Tax Liabilities	45.12	49.12	54.02	39.48	54.9	15.38
Total Liabilities	2,758	2,396	2,303	1,386	1,931	990.56
Common Stock	80	80	80	80	80	80
Retained Earnings	1,193	1,153	1,193	1,220	1,037	937.77
Comprehensive Income & Other	129.43	132.73	124.01	108.18	99.04	101.54
Total Common Equity	1,402	1,365	1,397	1,408	1,216	1,119
Minority Interest	248.31	279.77	266.5	240.24	264.03	228.6
Shareholders' Equity	1,651	1,645	1,664	1,649	1,480	1,348
Total Liabilities & Equity	4,409	4,041	3,967	3,035	3,411	2,338
Total Debt	1,705	1,598	1,410	713.77	1,173	442.69
Net Cash (Debt)	-1,530	-1,415	-1,313	-541.24	-783.2	-25.16
Net Cash Per Share	-63.65	-58.98	-54.69	-22.55	-32.63	-1.05
Filing Date Shares Outstanding	24	24	24	24	24	24
Total Common Shares Outstanding	24	24	24	24	24	24
Working Capital	638.11	243.65	965.92	764.3	840.34	678
Book Value Per Share	58.43	56.89	58.21	58.69	50.66	46.64
Tangible Book Value	1,361	1,339	1,391	1,400	1,207	1,107
Tangible Book Value Per Share	56.71	55.79	57.97	58.35	50.28	46.13
Land	-	218.23	207.14	67.2	67.2	42.75
Buildings	-	675.57	469.35	468.53	419.36	309
Machinery	-	571.38	521.01	490.67	407.39	366.88
Construction In Progress	-	133.62	21.38	0.9	36.61	48.41

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