Horana Plantations PLC (COSE: HOPL.N0000)

Horana Plantations 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	52.33	47.12	37.38	38.26	13.74	14.89
Short-Term Investments	-	46.39	59.98	29.49	29.27	17.83
Cash & Short-Term Investments	52.33	93.51	97.36	67.76	43.01	32.72
Cash Growth	17.87%	-3.95%	43.69%	57.52%	31.47%	210.77%
Accounts Receivable	167.59	101.05	111.75	79.38	50.76	21.01
Other Receivables	-	32.33	35.22	34.92	50	67.78
Receivables	167.59	133.39	146.97	114.3	100.76	88.79
Inventory	567.68	524.44	476.39	350.4	255.63	184.68
Other Current Assets	11.01	9.65	9.85	25.72	27.18	30.65
Total Current Assets	798.61	760.98	730.56	558.16	426.59	336.83
Property, Plant & Equipment	3,394	3,344	3,033	2,810	2,732	2,752
Other Intangible Assets	-	0.91	0.19	0.28	0.38	-
Other Long-Term Assets	595.2	594.75	591.55	595.64	630.58	632.18
Total Assets	4,788	4,700	4,355	3,964	3,790	3,721
Accounts Payable	364.59	100.1	93.74	44.19	42.04	48.99
Accrued Expenses	-	153.22	192.27	161.23	157.49	129.11
Short-Term Debt	420.21	323.54	497	702.15	323.35	663.21
Current Portion of Long-Term Debt	433.49	447.08	444.88	404.07	381.98	295.88
Current Portion of Leases	9.69	12.75	10.47	10.31	9.3	2
Other Current Liabilities	24.97	99.61	108.6	142.03	81.1	85.96
Total Current Liabilities	1,253	1,136	1,347	1,464	995.26	1,225
Long-Term Debt	975.39	1,099	745.94	796.36	1,082	735.49
Long-Term Leases	289.16	255.87	183.99	181.69	186.65	158.54
Long-Term Unearned Revenue	97.18	99.17	106.48	113.32	119	122.83
Long-Term Deferred Tax Liabilities	685.08	667.37	583.03	129.11	110.53	125.29
Other Long-Term Liabilities	-	0	-	-	-	-
Total Liabilities	3,871	3,820	3,425	3,168	3,042	2,910
Common Stock	250	250	250	250	250	250
Retained Earnings	666.76	630.4	679.95	546.12	497.81	491.58
Comprensive Income & Other	-	-	-	-	-	70
Shareholders' Equity	916.76	880.4	929.95	796.12	747.81	811.58
Total Liabilities & Equity	4,788	4,700	4,355	3,964	3,790	3,721
Total Debt	2,128	2,138	1,882	2,095	1,983	1,855
Net Cash (Debt)	-2,076	-2,045	-1,785	-2,027	-1,940	-1,822
Net Cash Per Share	-82.98	-81.78	-71.40	-81.07	-77.59	-72.90
Filing Date Shares Outstanding	25	25	25	25	25	25
Total Common Shares Outstanding	25	25	25	25	25	25
Working Capital	-454.34	-375.32	-616.4	-905.82	-568.68	-888.33
Book Value Per Share	36.67	35.22	37.20	31.84	29.91	32.46
Tangible Book Value	916.76	879.49	929.77	795.84	747.44	811.58
Tangible Book Value Per Share	36.67	35.18	37.19	31.83	29.90	32.46
Machinery	-	891.23	894.93	821.21	725.8	677.21
Construction In Progress	-	3.87	5.41	41.98	9.73	15.37

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