Hayleys Fibre PLC (COSE: HEXP.N0000)

Hayleys Fibre 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	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	88.96	62.43	46.25	162.87	60.95	18.14
Short-Term Investments	-	35.22	126.29	227.15	356.58	222.48
Cash & Short-Term Investments	88.96	97.65	172.53	390.02	417.54	240.62
Cash Growth	-46.54%	-43.40%	-55.76%	-6.59%	73.53%	-45.90%
Accounts Receivable	1,835	1,736	579.38	859.8	443.61	280.43
Other Receivables	12.8	129.91	138.51	112.55	100.27	72.7
Receivables	1,848	1,866	717.88	972.35	543.88	353.13
Inventory	796.01	762.63	1,036	858.92	470.46	274.1
Other Current Assets	26.29	119.27	130.64	240.89	76.76	17.04
Total Current Assets	2,759	2,846	2,057	2,462	1,509	884.88
Property, Plant & Equipment	964.08	948.08	811.56	771.31	650.3	506.31
Long-Term Investments	142.9	142.9	129.91	120.99	109.37	232.1
Other Intangible Assets	27.96	5.81	7.96	9.25	12.17	-
Long-Term Deferred Tax Assets	-	-	-	15.2	21.48	21.67
Long-Term Deferred Charges	-	24.11	28.24	32.37	36.5	40.7
Total Assets	3,894	3,967	3,035	3,411	2,338	1,686
Accounts Payable	579.7	284.22	164.91	333.87	330.85	197.04
Accrued Expenses	-	391.29	338.57	271.68	144.24	44.2
Short-Term Debt	1,059	1,069	655.8	818.46	257.67	277.71
Current Portion of Long-Term Debt	26.67	6.67	33.75	132.97	65.42	-
Current Portion of Leases	3.54	3.37	2.76	2.16	1.7	1.66
Current Income Taxes Payable	19.13	12.71	41.81	27.04	-	3.99
Current Unearned Revenue	45.5	41.95	41.3	20.72	22.83	4.74
Other Current Liabilities	61.95	71.17	13.74	14.94	7.93	17.43
Total Current Liabilities	1,795	1,880	1,293	1,622	830.63	546.77
Long-Term Debt	293.33	313.33	-	197.32	93.42	-
Long-Term Leases	17.51	18.33	21.46	22.32	24.49	26.18
Long-Term Deferred Tax Liabilities	56.29	54.02	39.48	54.9	15.38	25.67
Total Liabilities	2,206	2,303	1,386	1,931	990.56	620.79
Common Stock	80	80	80	80	80	80
Retained Earnings	1,204	1,193	1,220	1,037	937.77	805.13
Comprensive Income & Other	124.01	124.01	108.18	99.04	101.54	98.32
Total Common Equity	1,408	1,397	1,408	1,216	1,119	983.44
Minority Interest	279.74	266.5	240.24	264.03	228.6	81.43
Shareholders' Equity	1,688	1,664	1,649	1,480	1,348	1,065
Total Liabilities & Equity	3,894	3,967	3,035	3,411	2,338	1,686
Total Debt	1,400	1,410	713.77	1,173	442.69	305.55
Net Cash (Debt)	-1,311	-1,313	-541.24	-783.2	-25.16	-64.94
Net Cash Per Share	-55.32	-54.69	-22.55	-32.63	-1.05	-2.71
Filing Date Shares Outstanding	24	24	24	24	24	24
Total Common Shares Outstanding	24	24	24	24	24	24
Working Capital	963.91	965.92	764.3	840.34	678	338.11
Book Value Per Share	58.67	58.21	58.69	50.66	46.64	40.98
Tangible Book Value	1,380	1,391	1,400	1,207	1,107	983.44
Tangible Book Value Per Share	57.51	57.97	58.35	50.28	46.13	40.98
Land	-	207.14	67.2	67.2	42.75	42.75
Buildings	-	469.35	468.53	419.36	309	269.72
Machinery	-	521.01	490.67	407.39	366.88	185.97
Construction In Progress	-	21.38	0.9	36.61	48.41	61.15

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