The Nuwara Eliya Hotels Company PLC (COSE: NEH.N0000)

NEH.N0000 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	93.04	79.37	38.02	63.98	29	34.89
Short-Term Investments	2,398	2,267	1,582	1,396	1,331	1,292
Trading Asset Securities	-	41.91	35.31	31.97	31.28	24.93
Cash & Short-Term Investments	2,491	2,388	1,656	1,492	1,391	1,352
Cash Growth	56.02%	44.23%	10.99%	7.24%	2.89%	10.77%
Accounts Receivable	55.97	126.97	20.69	16.19	3.12	67.88
Other Receivables	-	27.11	6.6	22.76	13.03	10.38
Receivables	55.97	154.09	27.29	38.95	16.15	78.26
Inventory	62.7	66.41	65.65	60.16	31.54	37.44
Prepaid Expenses	53.15	47.16	34.95	7.05	2.76	13.34
Other Current Assets	23.86	-	-	-	-	-
Total Current Assets	2,686	2,656	1,784	1,598	1,442	1,481
Property, Plant & Equipment	3,916	3,896	3,890	3,950	3,612	3,700
Long-Term Investments	355.77	335.89	255.18	234.21	233.28	185.65
Other Intangible Assets	20.07	21.09	10.84	12.94	15.06	17.18
Other Long-Term Assets	4.47	4.66	2.96	1.79	2.52	3.62
Total Assets	6,983	6,913	5,943	5,797	5,305	5,388
Accounts Payable	167.28	92.14	63.74	57.02	23.68	54.24
Accrued Expenses	-	168.92	65.1	56.08	42.4	53.84
Short-Term Debt	27.4	24.56	25.79	30.9	12.34	-
Current Portion of Long-Term Debt	-	-	28.8	21.61	30	-
Current Portion of Leases	-	-	-	-	-	1.66
Current Income Taxes Payable	243.39	193.56	5.39	7.05	11.41	-
Current Unearned Revenue	16.78	41.24	22.09	25.22	24.73	5.05
Other Current Liabilities	-	1.31	0.27	0.07	0.07	1.5
Total Current Liabilities	454.85	521.72	211.18	197.94	144.63	116.29
Long-Term Debt	-	-	-	14.39	15	-
Long-Term Deferred Tax Liabilities	973.29	977.29	887.34	431.89	377.92	412.27
Other Long-Term Liabilities	-	-	0	-	-	-
Total Liabilities	1,476	1,546	1,130	678.82	570.45	555.8
Common Stock	335.15	335.21	335.15	335.15	335.15	335.15
Retained Earnings	3,027	2,909	2,369	2,236	2,205	2,319
Comprensive Income & Other	1,944	1,924	1,904	2,344	2,011	1,986
Total Common Equity	5,305	5,168	4,608	4,915	4,551	4,640
Minority Interest	200.79	199.29	204.79	202.73	182.76	191.51
Shareholders' Equity	5,506	5,367	4,812	5,118	4,734	4,832
Total Liabilities & Equity	6,983	6,913	5,943	5,797	5,305	5,388
Total Debt	27.4	24.56	54.58	66.9	57.34	1.66
Net Cash (Debt)	2,463	2,363	1,601	1,425	1,334	1,350
Net Cash Growth	61.43%	47.61%	12.37%	6.83%	-1.23%	14.84%
Net Cash Per Share	1126.45	1081.13	732.41	651.77	610.10	617.73
Filing Date Shares Outstanding	2.19	2.19	2.19	2.19	2.19	2.19
Total Common Shares Outstanding	2.19	2.19	2.19	2.19	2.19	2.19
Working Capital	2,232	2,134	1,572	1,400	1,297	1,365
Book Value Per Share	2426.94	2363.90	2107.70	2248.45	2081.98	2122.65
Tangible Book Value	5,285	5,146	4,597	4,902	4,536	4,623
Tangible Book Value Per Share	2417.75	2354.25	2102.74	2242.53	2075.09	2114.79
Land	-	2,147	2,147	2,147	2,035	2,035
Buildings	-	1,707	1,609	1,607	1,500	1,487
Machinery	-	601.74	560.22	532.17	498.24	644.33
Construction In Progress	-	4.34	35.91	7.29	23.77	14.01

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