Horana Plantations Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	51.33	46.58	47.12	37.38	38.26
Short-Term Investments	-	72.69	46.39	59.98	29.49
Cash & Short-Term Investments	51.33	119.28	93.51	97.36	67.76
Cash Growth	-56.96%	27.55%	-3.95%	43.69%	57.52%
Accounts Receivable	379.93	113.66	101.05	111.75	79.38
Other Receivables	-	44.52	32.33	35.22	34.92
Receivables	379.93	158.18	133.39	146.97	114.3
Inventory	554.66	592.23	524.44	476.39	350.4
Other Current Assets	15.1	14.47	9.65	9.85	25.72
Total Current Assets	1,001	884.15	760.98	730.56	558.16
Property, Plant & Equipment	3,809	3,594	3,344	3,033	2,810
Other Intangible Assets	4.07	4.63	0.91	0.19	0.28
Other Long-Term Assets	657.92	619.45	594.75	591.55	595.64
Total Assets	5,472	5,102	4,700	4,355	3,964
Accounts Payable	422.46	97.16	100.1	93.74	44.19
Accrued Expenses	-	200.73	153.22	192.27	161.23
Short-Term Debt	679.6	740.72	323.54	497	702.15
Current Portion of Long-Term Debt	501.55	319.95	447.08	444.88	404.07
Current Portion of Leases	12.03	3.55	12.75	10.47	10.31
Other Current Liabilities	74.39	198	99.61	108.6	142.03
Total Current Liabilities	1,690	1,560	1,136	1,347	1,464
Long-Term Debt	777.93	777.56	1,099	745.94	796.36
Long-Term Leases	334.73	297.34	255.87	183.99	181.69
Long-Term Unearned Revenue	91.76	91.87	99.17	106.48	113.32
Pension & Post-Retirement Benefits	737.83	700.45	562.42	458.83	483.61
Long-Term Deferred Tax Liabilities	836.14	757.12	667.37	583.03	129.11
Other Long-Term Liabilities	-	-	0	-	-
Total Liabilities	4,468	4,184	3,820	3,425	3,168
Common Stock	250	250	250	250	250
Retained Earnings	753.17	668.01	630.4	679.95	546.12
Shareholders' Equity	1,003	918.01	880.4	929.95	796.12
Total Liabilities & Equity	5,472	5,102	4,700	4,355	3,964
Total Debt	2,306	2,139	2,138	1,882	2,095
Net Cash (Debt)	-2,255	-2,020	-2,045	-1,785	-2,027
Net Cash Per Share	-90.24	-80.79	-81.78	-71.40	-81.07
Filing Date Shares Outstanding	25	25	25	25	25
Total Common Shares Outstanding	25	25	25	25	25
Working Capital	-689.01	-675.95	-375.32	-616.4	-905.82
Book Value Per Share	40.13	36.72	35.22	37.20	31.84
Tangible Book Value	999.1	913.39	879.49	929.77	795.84
Tangible Book Value Per Share	39.97	36.54	35.18	37.19	31.83
Machinery	-	1,020	891.23	894.93	821.21
Construction In Progress	-	37.54	3.87	5.41	41.98

Source: S&P Global Market Intelligence. Standard template. Financial Sources.