Hayleys Fibre Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	166.53	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	166.53	182.11	97.65	172.53	390.02	417.54
Cash Growth	24.73%	86.49%	-43.40%	-55.76%	-6.59%	73.53%
Accounts Receivable	2,169	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	2,182	1,548	1,866	717.88	972.35	543.88
Inventory	955.75	723.98	762.63	1,036	858.92	470.46
Other Current Assets	45.2	86.73	119.27	130.64	240.89	76.76
Total Current Assets	3,349	2,541	2,846	2,057	2,462	1,509
Property, Plant & Equipment	1,393	1,254	948.08	811.56	771.31	650.3
Long-Term Investments	144.26	144.26	142.9	129.91	120.99	109.37
Other Intangible Assets	39.03	26.46	5.81	7.96	9.25	12.17
Long-Term Deferred Tax Assets	49.68	55.86	-	-	15.2	21.48
Long-Term Deferred Charges	-	19.98	24.11	28.24	32.37	36.5
Total Assets	4,976	4,041	3,967	3,035	3,411	2,338
Accounts Payable	1,084	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	1,403	1,279	1,069	655.8	818.46	257.67
Current Portion of Long-Term Debt	131.75	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	24.07	27.93	12.71	41.81	27.04	-
Current Unearned Revenue	-	23.87	26.3	41.3	20.72	22.83
Other Current Liabilities	68.83	15.25	71.17	13.74	14.94	7.93
Total Current Liabilities	2,713	2,297	1,880	1,293	1,622	830.63
Long-Term Debt	432.08	-	313.33	-	197.32	93.42
Long-Term Leases	4.62	4.83	18.33	21.46	22.32	24.49
Pension & Post-Retirement Benefits	74.23	44.73	37.49	32.35	34.94	26.64
Long-Term Deferred Tax Liabilities	39.02	49.12	54.02	39.48	54.9	15.38
Total Liabilities	3,262	2,396	2,303	1,386	1,931	990.56
Common Stock	80	80	80	80	80	80
Retained Earnings	1,240	1,153	1,193	1,220	1,037	937.77
Comprehensive Income & Other	121.73	132.73	124.01	108.18	99.04	101.54
Total Common Equity	1,442	1,365	1,397	1,408	1,216	1,119
Minority Interest	271.12	279.77	266.5	240.24	264.03	228.6
Shareholders' Equity	1,713	1,645	1,664	1,649	1,480	1,348
Total Liabilities & Equity	4,976	4,041	3,967	3,035	3,411	2,338
Total Debt	1,972	1,598	1,410	713.77	1,173	442.69
Net Cash (Debt)	-1,805	-1,415	-1,313	-541.24	-783.2	-25.16
Net Cash Per Share	-75.09	-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	636.65	243.65	965.92	764.3	840.34	678
Book Value Per Share	60.08	56.89	58.21	58.69	50.66	46.64
Tangible Book Value	1,403	1,339	1,391	1,400	1,207	1,107
Tangible Book Value Per Share	58.46	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 Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.