The Kandy Hotels Co. (1938) PLC (COSE:KHC.N0000)

COSE:KHC.N0000 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	378.31	402.67	314.58	1,887	5.65	21.25
Cash & Short-Term Investments	378.31	402.67	314.58	1,887	5.65	21.25
Cash Growth	-67.35%	28.00%	-83.33%	33287.89%	-73.40%	-59.20%
Accounts Receivable	264.66	211.77	192.03	238.02	5.82	4.83
Other Receivables	58.6	96.01	114.2	181.52	104.83	72.02
Receivables	323.26	307.78	306.23	419.55	1,275	1,188
Inventory	149.46	147.12	132.04	101.97	36.67	33.68
Prepaid Expenses	-	66.83	82.56	13.52	16.28	6.73
Other Current Assets	-	9.19	30.38	12.92	1.91	4.12
Total Current Assets	851.02	933.6	865.8	2,435	1,336	1,254
Property, Plant & Equipment	12,267	12,291	12,355	10,702	8,512	8,572
Long-Term Investments	1,483	2,352	1,477	145.38	1,050	600
Other Intangible Assets	2.54	2.78	2.84	2.04	8.36	12.09
Total Assets	14,604	15,579	14,702	13,285	10,906	10,438

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	441.85	286.76	255.81	159.95	18.26	19.93
Accrued Expenses	-	35.57	237.18	59.95	6.06	13.92
Short-Term Debt	277.38	239.33	333.9	215.98	125.63	8.19
Current Portion of Long-Term Debt	172.24	220.41	357.98	321.82	299.8	250.73
Current Portion of Leases	18.78	18.07	19.12	19.21	-	-
Current Income Taxes Payable	88.16	63.56	-	4.01	4.89	7.99
Current Unearned Revenue	20.99	10.64	12.79	7.25	5.44	11.69
Other Current Liabilities	69.67	286.64	225.9	162.26	63.41	64.58
Total Current Liabilities	1,089	1,161	1,443	950.43	523.49	377.05
Long-Term Debt	844.74	808.31	720.51	1,043	483.77	527.79
Long-Term Leases	101.02	102.34	107.39	107.99	-	-
Pension & Post-Retirement Benefits	23.11	20.75	23.73	15.74	4.08	3.8
Long-Term Deferred Tax Liabilities	2,341	2,350	2,344	2,084	1,877	860.39
Total Liabilities	4,399	4,443	4,638	4,201	2,888	1,769

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	2,662	2,662	2,662	2,662	16.5	16.5
Retained Earnings	1,481	1,517	1,147	948.47	871.26	818.04
Comprehensive Income & Other	6,062	6,957	6,254	5,473	7,130	7,834
Total Common Equity	10,205	11,136	10,063	9,083	8,018	8,669
Shareholders' Equity	10,205	11,137	10,063	9,083	8,018	8,669
Total Liabilities & Equity	14,604	15,579	14,702	13,285	10,906	10,438

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	1,414	1,388	1,539	1,708	909.2	786.72
Net Cash (Debt)	-1,036	-985.79	-1,224	179.19	-903.55	-765.47
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-1.39	-1.31	-1.62	0.25	-1.56	-1.33
Filing Date Shares Outstanding	754.31	754.31	754.31	754.31	754.31	577.5
Total Common Shares Outstanding	754.31	754.31	754.31	754.31	577.5	577.5
Working Capital	-238.05	-227.37	-576.9	1,485	812.48	876.62
Book Value Per Share	13.53	14.76	13.34	12.04	13.88	15.01
Tangible Book Value	10,202	11,134	10,060	9,081	8,009	8,657
Tangible Book Value Per Share	13.53	14.76	13.34	12.04	13.87	14.99
Land	-	6,988	6,988	6,235	6,235	8,405
Buildings	-	4,926	4,883	4,075	2,170	-
Machinery	-	959.5	897.25	772.02	315.89	309.95
Construction In Progress	-	1.89	10.13	18.78	-	-

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 11, 2026

Data Sources Report a data error