HVA Foods Income Statement

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
Revenue	2,098	1,836	1,843	2,354	1,261	1,164
Revenue Growth (YoY)	13.97%	-0.37%	-21.71%	86.63%	8.31%	36.93%
Cost of Revenue	1,798	1,663	1,593	2,103	1,215	1,032
Gross Profit	300.3	173.06	249.76	251.11	45.91	132.09
Selling, General & Admin	224.55	201.63	348.65	190.99	332.53	296.58
Other Operating Expenses	-7.08	-8.09	-11.01	-18.16	-41.55	-5.38
Operating Expenses	217.47	193.54	337.65	172.83	290.98	-31.62
Operating Income	82.83	-20.48	-87.88	78.28	-245.07	163.71
Interest Expense	-88.45	-104.76	-213.26	-215.81	-89.52	-74.85
Interest & Investment Income	2.88	2.88	1.97	3.24	1.85	0.33
Currency Exchange Gain (Loss)	-3.17	-10.15	-20.5	-29.3	42.36	-12.57
Other Non Operating Income (Expenses)	-7.67	-7.37	-8.82	-9.94	-11.29	-4.16
EBT Excluding Unusual Items	-13.57	-139.88	-328.48	-173.52	-301.66	72.47
Gain (Loss) on Sale of Investments	0.2	0.2	0.07	0.02	-0.35	0.85
Gain (Loss) on Sale of Assets	-	-	-	1.81	41.2	-
Pretax Income	-13.38	-139.68	-328.41	-171.69	-249.11	73.32
Income Tax Expense	0.25	0.25	-2.18	-126.07	-20.07	-5.27
Net Income	-13.63	-139.93	-326.23	-45.62	-229.05	78.59
Net Income to Common	-13.63	-139.93	-326.23	-45.62	-229.05	78.59
Shares Outstanding (Basic)	140	180	116	110	66	66
Shares Outstanding (Diluted)	140	180	116	110	66	66
Shares Change (YoY)	-33.79%	55.17%	5.32%	66.16%	-	-
EPS (Basic)	-0.10	-0.78	-2.81	-0.41	-3.45	1.18
EPS (Diluted)	-0.10	-0.78	-2.81	-0.41	-3.45	1.18
Free Cash Flow	-172.67	-356.02	210.08	-677.29	-219.07	248.42
Free Cash Flow Per Share	-1.24	-1.97	1.81	-6.14	-3.30	3.74
Gross Margin	14.31%	9.43%	13.55%	10.67%	3.64%	11.34%
Operating Margin	3.95%	-1.11%	-4.77%	3.33%	-19.43%	14.06%
Profit Margin	-0.65%	-7.62%	-17.70%	-1.94%	-18.16%	6.75%
Free Cash Flow Margin	-8.23%	-19.39%	11.40%	-28.77%	-17.37%	21.33%
EBITDA	92.26	-9.95	-75.6	87.4	-234.37	180.49
EBITDA Margin	4.40%	-0.54%	-4.10%	3.71%	-18.58%	15.50%
D&A For EBITDA	9.43	10.53	12.28	9.12	10.71	16.78
EBIT	82.83	-20.48	-87.88	78.28	-245.07	163.71
EBIT Margin	3.95%	-1.11%	-4.77%	3.33%	-19.43%	14.06%

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