HVA Foods Balance Sheet

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun '26 Jun 30, 2026	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	92.28	68.47	44.44	28.92	37.23	125.56
Short-Term Investments	38.25	30.59	11.45	4.74	36.14	3.42
Trading Asset Securities	-	-	-	-	-	1.89
Cash & Short-Term Investments	130.53	99.06	55.88	33.66	73.37	130.87
Cash Growth	-30.71%	77.26%	66.04%	-54.13%	-43.94%	-16.31%
Accounts Receivable	267.75	366.7	353.31	301.53	296.69	287.38
Other Receivables	2.29	2.29	3.08	6	10.03	38.96
Receivables	270.04	368.99	356.39	307.54	306.72	326.33
Inventory	93.21	139.21	130.02	400.76	460.44	166.5
Prepaid Expenses	69.38	89.93	13.54	11.56	9.04	2.38
Other Current Assets	-0	-0	23.32	39	33.27	161.82
Total Current Assets	563.17	697.19	579.14	792.52	882.84	787.91
Property, Plant & Equipment	32.45	34.22	43.54	50.88	51.8	44.15
Goodwill	263.85	263.85	263.85	263.85	263.85	263.85
Other Intangible Assets	46	46.16	48.14	51.06	52.87	53.25
Long-Term Deferred Tax Assets	199.7	199.7	196.47	197.24	194.36	71.39
Other Long-Term Assets	-0	-0	-	-	-	-
Total Assets	1,105	1,241	1,131	1,356	1,446	1,221
Accounts Payable	66.24	73.16	72.77	61.48	50.74	40.87
Accrued Expenses	140.78	112.34	14.85	11.61	11.22	25.69
Short-Term Debt	138.84	126.66	609.46	501.34	680	331.72
Current Portion of Long-Term Debt	481.65	632.14	168	114.19	65.15	-
Current Portion of Leases	-	-	2.33	2.33	2.33	-
Current Unearned Revenue	1.11	1.11	1.11	1.11	1.11	1.11
Other Current Liabilities	161.4	149.49	111.85	584.02	109.98	445.21
Total Current Liabilities	990.02	1,095	980.37	1,276	920.52	844.6
Long-Term Debt	188.94	188.69	203.75	365.86	483.92	536.84
Long-Term Unearned Revenue	4.16	4.44	5.55	6.66	7.77	8.88
Pension & Post-Retirement Benefits	18.87	17.4	12.28	9.88	8.58	7.11
Total Liabilities	1,202	1,305	1,202	1,658	1,421	1,397
Common Stock	954.97	954.97	954.97	582.97	582.97	333.86
Retained Earnings	-1,066	-1,033	-1,041	-900.9	-573.05	-527.44
Comprehensive Income & Other	13.84	13.84	15.01	15.01	15.01	16.7
Shareholders' Equity	-96.81	-64.29	-70.8	-302.93	24.93	-176.88
Total Liabilities & Equity	1,105	1,241	1,131	1,356	1,446	1,221
Total Debt	809.43	947.48	983.53	983.71	1,231	868.56
Net Cash (Debt)	-678.9	-848.42	-927.65	-950.06	-1,158	-737.7
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-2.42	-3.58	-5.14	-8.17	-10.49	-11.11
Filing Date Shares Outstanding	244.53	244.53	244.53	116.25	116.25	116.25
Total Common Shares Outstanding	244.53	244.53	244.53	116.25	116.25	66.43
Working Capital	-426.85	-397.7	-401.22	-483.55	-37.68	-56.7
Book Value Per Share	-0.40	-0.26	-0.29	-2.61	0.21	-2.66
Tangible Book Value	-406.67	-374.3	-382.79	-617.83	-291.79	-493.98
Tangible Book Value Per Share	-1.66	-1.53	-1.57	-5.31	-2.51	-7.44
Land	-	-	4.34	4.34	4.34	2.67
Machinery	-	-	47.88	47.61	98.15	132.19
Construction In Progress	-	-	14.7	12.58	-	1.67