Horana Plantations 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	Sep '25 Sep 30, 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	50.79	46.58	47.12	37.38	38.26	13.74
Short-Term Investments	-	72.69	46.39	59.98	29.49	29.27
Cash & Short-Term Investments	50.79	119.28	93.51	97.36	67.76	43.01
Cash Growth	12.42%	27.55%	-3.95%	43.69%	57.52%	31.47%
Accounts Receivable	266.16	113.66	101.05	111.75	79.38	50.76
Other Receivables	-	44.52	32.33	35.22	34.92	50
Receivables	266.16	158.18	133.39	146.97	114.3	100.76
Inventory	555.39	592.23	524.44	476.39	350.4	255.63
Other Current Assets	15.09	14.47	9.65	9.85	25.72	27.18
Total Current Assets	887.43	884.15	760.98	730.56	558.16	426.59
Property, Plant & Equipment	3,730	3,594	3,344	3,033	2,810	2,732
Other Intangible Assets	3.95	4.63	0.91	0.19	0.28	0.38
Other Long-Term Assets	598.5	619.45	594.75	591.55	595.64	630.58
Total Assets	5,220	5,102	4,700	4,355	3,964	3,790
Accounts Payable	367.62	97.16	100.1	93.74	44.19	42.04
Accrued Expenses	-	200.73	153.22	192.27	161.23	157.49
Short-Term Debt	391.43	740.72	323.54	497	702.15	323.35
Current Portion of Long-Term Debt	394.71	319.95	447.08	444.88	404.07	381.98
Current Portion of Leases	10.64	3.55	12.75	10.47	10.31	9.3
Other Current Liabilities	85.48	198	99.61	108.6	142.03	81.1
Total Current Liabilities	1,250	1,560	1,136	1,347	1,464	995.26
Long-Term Debt	1,052	777.56	1,099	745.94	796.36	1,082
Long-Term Leases	341.22	297.34	255.87	183.99	181.69	186.65
Long-Term Unearned Revenue	95.32	91.87	99.17	106.48	113.32	119
Pension & Post-Retirement Benefits	706.61	700.45	562.42	458.83	483.61	548.77
Long-Term Deferred Tax Liabilities	800.43	757.12	667.37	583.03	129.11	110.53
Other Long-Term Liabilities	-	-	0	-	-	-
Total Liabilities	4,246	4,184	3,820	3,425	3,168	3,042
Common Stock	250	250	250	250	250	250
Retained Earnings	723.96	668.01	630.4	679.95	546.12	497.81
Shareholders' Equity	973.96	918.01	880.4	929.95	796.12	747.81
Total Liabilities & Equity	5,220	5,102	4,700	4,355	3,964	3,790
Total Debt	2,190	2,139	2,138	1,882	2,095	1,983
Net Cash (Debt)	-2,139	-2,020	-2,045	-1,785	-2,027	-1,940
Net Cash Per Share	-85.63	-80.79	-81.78	-71.40	-81.07	-77.59
Filing Date Shares Outstanding	25	25	25	25	25	25
Total Common Shares Outstanding	25	25	25	25	25	25
Working Capital	-362.45	-675.95	-375.32	-616.4	-905.82	-568.68
Book Value Per Share	38.96	36.72	35.22	37.20	31.84	29.91
Tangible Book Value	970.01	913.39	879.49	929.77	795.84	747.44
Tangible Book Value Per Share	38.80	36.54	35.18	37.19	31.83	29.90
Machinery	-	1,020	891.23	894.93	821.21	725.8
Construction In Progress	-	37.54	3.87	5.41	41.98	9.73

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