HVA Foods PLC (COSE: HVA.N0000)

HVA Foods 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	64.13	28.92	37.23	125.56	150.83	34.76
Short-Term Investments	37.27	43.74	4.62	3.42	3.31	3.61
Trading Asset Securities	-	-	31.52	1.89	2.24	1.38
Cash & Short-Term Investments	101.41	72.66	73.37	130.87	156.38	39.75
Cash Growth	24.85%	-0.96%	-43.94%	-16.31%	293.36%	-58.17%
Accounts Receivable	140.01	301.53	296.69	287.38	227.77	238.77
Other Receivables	2.42	1.94	10.03	38.96	5.81	62.47
Receivables	142.44	303.47	306.72	326.33	233.58	301.25
Inventory	231.04	400.76	460.44	166.5	154.79	112.85
Prepaid Expenses	17.24	15.63	9.04	2.38	2.06	1.37
Other Current Assets	0	-	33.27	161.82	357.97	10.49
Total Current Assets	492.13	792.52	882.84	787.91	904.78	465.71
Property, Plant & Equipment	48.35	50.88	51.8	44.15	50.19	367.6
Goodwill	263.85	263.85	263.85	263.85	263.85	-
Other Intangible Assets	50.85	51.06	52.87	53.25	52.18	47.73
Long-Term Deferred Tax Assets	197.24	197.24	194.36	71.39	14.78	9.2
Total Assets	1,052	1,356	1,446	1,221	1,286	890.24
Accounts Payable	38.31	61.48	50.74	40.87	33	42.2
Accrued Expenses	78.69	79.89	11.22	25.69	4.67	5.23
Short-Term Debt	131.18	129.94	745.15	331.72	550.73	311.07
Current Portion of Long-Term Debt	463.8	487.91	-	-	232.43	229.5
Current Portion of Leases	-	-	2.33	-	-	11.4
Current Income Taxes Payable	-	-	-	-	0.32	-
Current Unearned Revenue	1.11	1.11	1.11	1.11	1.11	1.11
Other Current Liabilities	349.63	515.74	109.98	445.21	184.7	60.22
Total Current Liabilities	1,063	1,276	920.52	844.6	1,007	660.73
Long-Term Debt	328.22	365.86	483.92	536.84	246.54	262.96
Long-Term Unearned Revenue	6.38	6.66	7.77	8.88	9.98	11.09
Other Long-Term Liabilities	-	0	-	-	-	-
Total Liabilities	1,408	1,658	1,421	1,397	1,270	953.13
Common Stock	582.97	582.97	582.97	333.86	333.86	333.86
Retained Earnings	-953.58	-900.9	-573.05	-527.44	-555.69	-634.36
Comprensive Income & Other	15.01	15.01	15.01	16.7	237.61	237.61
Shareholders' Equity	-355.6	-302.93	24.93	-176.88	15.78	-62.88
Total Liabilities & Equity	1,052	1,356	1,446	1,221	1,286	890.24
Total Debt	923.19	983.71	1,231	868.56	1,030	814.93
Net Cash (Debt)	-821.79	-911.05	-1,158	-737.7	-873.33	-775.17
Net Cash Per Share	-7.07	-7.85	-6.92	-11.11	-13.15	-11.67
Filing Date Shares Outstanding	116.25	116.25	116.25	116.25	66.43	66.43
Total Common Shares Outstanding	116.25	116.25	116.25	66.43	66.43	66.43
Working Capital	-570.57	-483.55	-37.68	-56.7	-102.19	-195.02
Book Value Per Share	-3.06	-2.61	0.21	-2.66	0.24	-0.95
Tangible Book Value	-670.3	-617.83	-291.79	-493.98	-300.25	-110.62
Tangible Book Value Per Share	-5.77	-5.31	-2.51	-7.44	-4.52	-1.67
Land	-	-	4.34	2.67	2.67	227.2
Buildings	-	-	-	-	-	77.9
Machinery	-	-	98.15	132.19	126.87	144.56
Construction In Progress	-	-	-	1.67	2.49	2.49

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