HVA Foods 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	68.47	44.44	28.92	37.23	125.56
Short-Term Investments	30.59	11.45	4.74	36.14	3.42
Trading Asset Securities	-	-	-	-	1.89
Cash & Short-Term Investments	99.06	55.88	33.66	73.37	130.87
Cash Growth	77.26%	66.04%	-54.13%	-43.94%	-16.31%
Accounts Receivable	366.7	353.31	301.53	296.69	287.38
Other Receivables	2.29	3.08	6	10.03	38.96
Receivables	368.99	356.39	307.54	306.72	326.33
Inventory	139.21	130.02	400.76	460.44	166.5
Prepaid Expenses	89.93	13.54	11.56	9.04	2.38
Other Current Assets	-0	23.32	39	33.27	161.82
Total Current Assets	697.19	579.14	792.52	882.84	787.91
Property, Plant & Equipment	34.22	43.54	50.88	51.8	44.15
Goodwill	263.85	263.85	263.85	263.85	263.85
Other Intangible Assets	46.16	48.14	51.06	52.87	53.25
Long-Term Deferred Tax Assets	199.7	196.47	197.24	194.36	71.39
Other Long-Term Assets	-0	-	-	-	-
Total Assets	1,241	1,131	1,356	1,446	1,221
Accounts Payable	73.16	72.77	61.48	50.74	40.87
Accrued Expenses	112.34	14.85	11.61	11.22	25.69
Short-Term Debt	126.66	609.46	501.34	680	331.72
Current Portion of Long-Term Debt	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
Other Current Liabilities	149.49	111.85	584.02	109.98	445.21
Total Current Liabilities	1,095	980.37	1,276	920.52	844.6
Long-Term Debt	188.69	203.75	365.86	483.92	536.84
Long-Term Unearned Revenue	4.44	5.55	6.66	7.77	8.88
Pension & Post-Retirement Benefits	17.4	12.28	9.88	8.58	7.11
Total Liabilities	1,305	1,202	1,658	1,421	1,397
Common Stock	954.97	954.97	582.97	582.97	333.86
Retained Earnings	-1,033	-1,041	-900.9	-573.05	-527.44
Comprehensive Income & Other	13.84	15.01	15.01	15.01	16.7
Shareholders' Equity	-64.29	-70.8	-302.93	24.93	-176.88
Total Liabilities & Equity	1,241	1,131	1,356	1,446	1,221
Total Debt	947.48	983.53	983.71	1,231	868.56
Net Cash (Debt)	-848.42	-927.65	-950.06	-1,158	-737.7
Net Cash Per Share	-3.58	-5.14	-8.17	-10.49	-11.11
Filing Date Shares Outstanding	244.53	244.53	116.25	116.25	116.25
Total Common Shares Outstanding	244.53	244.53	116.25	116.25	66.43
Working Capital	-397.7	-401.22	-483.55	-37.68	-56.7
Book Value Per Share	-0.26	-0.29	-2.61	0.21	-2.66
Tangible Book Value	-374.3	-382.79	-617.83	-291.79	-493.98
Tangible Book Value Per Share	-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