Hemas Holdings PLC (COSE: HHL.N0000)

Hemas Holdings 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	11,552	7,619	9,510	9,230	5,562	3,502
Short-Term Investments	2,226	5,604	5,152	4,665	2,896	2,115
Cash & Short-Term Investments	13,778	13,223	14,662	13,895	8,458	5,617
Cash Growth	-7.18%	-9.81%	5.52%	64.28%	50.58%	-13.23%
Accounts Receivable	25,178	21,077	17,268	13,819	10,199	12,173
Other Receivables	404.45	4,002	5,232	3,859	2,725	3,024
Receivables	25,582	25,248	22,636	17,738	12,997	15,270
Inventory	24,520	22,775	28,602	16,807	15,451	13,560
Restricted Cash	-	-	1,669	-	-	-
Other Current Assets	162.08	1,597	3,306	2,781	988.77	1,207
Total Current Assets	64,042	62,843	70,875	51,221	37,895	35,654
Property, Plant & Equipment	21,399	21,367	20,908	19,185	19,418	22,061
Long-Term Investments	1,482	1,550	770.35	199.16	659.22	1,028
Goodwill	-	2,113	2,107	2,107	2,107	2,231
Other Intangible Assets	3,263	1,170	1,204	1,188	1,182	1,208
Long-Term Accounts Receivable	38.48	42.19	122.19	125.31	139.94	172.49
Long-Term Deferred Tax Assets	486.42	496.4	87.37	85.62	144.28	164.43
Other Long-Term Assets	4,212	4,077	2,379	2,171	2,015	1,805
Total Assets	94,924	93,723	98,498	76,308	63,594	64,380
Accounts Payable	30,301	20,718	19,214	27,165	12,642	13,100
Short-Term Debt	2,226	5,336	15,024	2,489	2,256	3,422
Current Portion of Long-Term Debt	6,059	1,678	783.31	775.27	1,262	1,177
Current Portion of Leases	-	283.59	200.83	210.2	245.98	159.44
Current Income Taxes Payable	1,554	1,488	969.22	803.62	602.55	512.79
Other Current Liabilities	1,791	10,129	13,361	2,272	7,279	4,838
Total Current Liabilities	41,930	39,633	49,552	33,716	24,287	23,209
Long-Term Debt	5,324	4,349	4,697	2,275	2,350	3,756
Long-Term Leases	-	1,334	1,028	1,093	1,120	1,257
Long-Term Deferred Tax Liabilities	2,963	2,899	2,901	1,724	1,363	1,733
Other Long-Term Liabilities	-	4.51	0.51	1.54	2.52	1,932
Total Liabilities	51,625	49,603	59,377	39,800	30,156	32,906
Common Stock	7,798	7,784	7,776	7,776	7,776	7,734
Retained Earnings	27,198	28,044	23,968	23,206	21,778	18,574
Comprensive Income & Other	7,558	7,604	6,661	4,606	2,342	1,606
Total Common Equity	42,554	43,432	38,405	35,588	31,895	27,914
Minority Interest	744.57	687.83	715.84	919.52	1,543	3,560
Shareholders' Equity	43,299	44,120	39,120	36,507	33,438	31,474
Total Liabilities & Equity	94,924	93,723	98,498	76,308	63,594	64,380
Total Debt	13,609	12,980	21,732	6,842	7,235	9,772
Net Cash (Debt)	168.77	242.63	-7,071	7,053	1,224	-4,155
Net Cash Growth	-	-	-	476.38%	-	-
Net Cash Per Share	0.28	0.41	-11.84	11.82	2.05	-6.97
Filing Date Shares Outstanding	596.91	596.67	596.55	596.55	596.55	596.04
Total Common Shares Outstanding	596.91	596.67	596.55	596.55	596.55	596.04
Working Capital	22,112	23,210	21,323	17,506	13,608	12,444
Book Value Per Share	71.29	72.79	64.38	59.66	53.47	46.83
Tangible Book Value	39,291	40,149	35,093	32,292	28,606	24,475
Tangible Book Value Per Share	65.82	67.29	58.83	54.13	47.95	41.06
Land	-	3,949	4,824	4,282	3,657	4,331
Buildings	-	9,311	9,396	8,308	6,567	9,242
Machinery	-	13,941	12,322	11,340	9,734	10,540
Construction In Progress	-	634.83	259.3	345.51	3,656	2,784

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