HVA Foods 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	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
Cash & Equivalents	46.45	44.44	28.92	37.23	125.56	150.83
Short-Term Investments	40.83	11.45	4.74	36.14	3.42	3.31
Trading Asset Securities	-	-	-	-	1.89	2.24
Cash & Short-Term Investments	87.27	55.88	33.66	73.37	130.87	156.38
Cash Growth	-20.43%	66.04%	-54.13%	-43.94%	-16.31%	293.36%
Accounts Receivable	415.58	353.31	301.53	296.69	287.38	227.77
Other Receivables	4.06	3.08	6	10.03	38.96	5.81
Receivables	419.64	356.39	307.54	306.72	326.33	233.58
Inventory	114.49	130.02	400.76	460.44	166.5	154.79
Prepaid Expenses	98.85	13.54	11.56	9.04	2.38	2.06
Other Current Assets	0	23.32	39	33.27	161.82	357.97
Total Current Assets	720.25	579.14	792.52	882.84	787.91	904.78
Property, Plant & Equipment	42.51	43.54	50.88	51.8	44.15	50.19
Goodwill	263.85	263.85	263.85	263.85	263.85	263.85
Other Intangible Assets	47.35	48.14	51.06	52.87	53.25	52.18
Long-Term Deferred Tax Assets	196.47	196.47	197.24	194.36	71.39	14.78
Total Assets	1,270	1,131	1,356	1,446	1,221	1,286
Accounts Payable	68.51	72.77	61.48	50.74	40.87	33
Accrued Expenses	86.03	14.85	11.61	11.22	25.69	4.67
Short-Term Debt	136.61	609.46	501.34	680	331.72	550.73
Current Portion of Long-Term Debt	597.87	168	114.19	65.15	-	232.43
Current Portion of Leases	-	2.33	2.33	2.33	-	-
Current Income Taxes Payable	-	-	-	-	-	0.32
Current Unearned Revenue	1.11	1.11	1.11	1.11	1.11	1.11
Other Current Liabilities	149.11	111.85	584.02	109.98	445.21	184.7
Total Current Liabilities	1,039	980.37	1,276	920.52	844.6	1,007
Long-Term Debt	275.01	203.75	365.86	483.92	536.84	246.54
Long-Term Unearned Revenue	4.71	5.55	6.66	7.77	8.88	9.98
Pension & Post-Retirement Benefits	14.69	12.28	9.88	8.58	7.11	6.5
Total Liabilities	1,334	1,202	1,658	1,421	1,397	1,270
Common Stock	954.97	954.97	582.97	582.97	333.86	333.86
Retained Earnings	-1,033	-1,041	-900.9	-573.05	-527.44	-555.69
Comprehensive Income & Other	15.01	15.01	15.01	15.01	16.7	237.61
Shareholders' Equity	-63.23	-70.8	-302.93	24.93	-176.88	15.78
Total Liabilities & Equity	1,270	1,131	1,356	1,446	1,221	1,286
Total Debt	1,009	983.53	983.71	1,231	868.56	1,030
Net Cash (Debt)	-922.22	-927.65	-950.06	-1,158	-737.7	-873.33
Net Cash Per Share	-4.90	-5.14	-8.17	-10.49	-11.11	-13.15
Filing Date Shares Outstanding	244.53	244.53	116.25	116.25	116.25	66.43
Total Common Shares Outstanding	244.53	244.53	116.25	116.25	66.43	66.43
Working Capital	-318.98	-401.22	-483.55	-37.68	-56.7	-102.19
Book Value Per Share	-0.26	-0.29	-2.61	0.21	-2.66	0.24
Tangible Book Value	-374.42	-382.79	-617.83	-291.79	-493.98	-300.25
Tangible Book Value Per Share	-1.53	-1.57	-5.31	-2.51	-7.44	-4.52
Land	-	4.34	4.34	4.34	2.67	2.67
Machinery	-	47.88	47.61	98.15	132.19	126.87
Construction In Progress	-	14.7	12.58	-	1.67	2.49

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.