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

COSE:NEH.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	155.61	97.95	106.45	79.37	38.02	63.98
Short-Term Investments	3,489	3,474	2,674	2,267	1,582	1,396
Trading Asset Securities	-	-	58.32	41.91	35.31	31.97
Cash & Short-Term Investments	3,644	3,572	2,839	2,388	1,656	1,492
Cash Growth	27.67%	25.82%	18.90%	44.23%	10.99%	7.23%
Accounts Receivable	59.45	142.63	192.71	126.97	20.69	16.19
Other Receivables	-	-	21.17	27.11	6.6	22.76
Receivables	59.45	142.63	213.88	154.09	27.29	38.95
Inventory	71.17	77.43	60.17	66.41	65.65	60.16
Prepaid Expenses	30.86	17.48	23.42	47.16	34.95	7.05
Other Current Assets	89.28	22.02	-	-	-	-
Total Current Assets	3,895	3,832	3,137	2,656	1,784	1,598
Property, Plant & Equipment	4,876	4,881	4,700	3,896	3,890	3,950
Long-Term Investments	-	403.51	380.97	335.89	255.18	234.21
Other Intangible Assets	15.04	15.81	18.63	21.09	10.84	12.94
Other Long-Term Assets	436.01	2.82	1.98	4.66	2.96	1.79
Total Assets	9,223	9,135	8,239	6,913	5,943	5,797

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	210.69	298.58	89.97	92.14	63.74	57.02
Accrued Expenses	-	-	136.76	166.7	65.1	56.08
Short-Term Debt	33.02	43.03	15.17	24.56	25.79	30.9
Current Portion of Long-Term Debt	-	-	-	-	28.8	21.61
Current Portion of Leases	2.32	-	-	-	-	-
Current Income Taxes Payable	86.68	140.1	186.01	193.56	5.39	7.05
Current Unearned Revenue	21.01	37.92	32.68	41.24	22.09	25.22
Other Current Liabilities	-	-	2.47	3.53	0.27	0.07
Total Current Liabilities	353.72	519.63	463.06	521.72	211.18	197.94
Long-Term Debt	-	-	-	-	-	14.39
Pension & Post-Retirement Benefits	60.93	58.01	60.12	47.38	31.79	34.6
Long-Term Deferred Tax Liabilities	1,135	1,141	1,144	977.29	887.34	431.89
Other Long-Term Liabilities	-0	-0	-	-	0	-
Total Liabilities	1,566	1,719	1,667	1,546	1,130	678.82

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	335.21	335.15	335.15	335.15	335.15	335.15
Retained Earnings	4,779	4,571	3,703	2,909	2,369	2,236
Comprehensive Income & Other	2,304	2,274	2,311	1,924	1,904	2,344
Total Common Equity	7,418	7,180	6,349	5,168	4,608	4,915
Minority Interest	239.3	235.81	222.72	199.29	204.79	202.73
Shareholders' Equity	7,657	7,416	6,572	5,367	4,812	5,118
Total Liabilities & Equity	9,223	9,135	8,239	6,913	5,943	5,797

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	51.11	43.03	15.17	24.56	54.58	66.9
Net Cash (Debt)	3,593	3,529	2,824	2,363	1,601	1,425
Net Cash Growth	27.64%	24.98%	19.49%	47.61%	12.37%	6.83%
Net Cash Per Share	1643.76	1614.53	1291.87	1081.13	732.41	651.77
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	3,541	3,312	2,674	2,134	1,572	1,400
Book Value Per Share	3393.29	3284.66	2904.40	2363.87	2107.70	2248.45
Tangible Book Value	7,403	7,165	6,330	5,146	4,597	4,902
Tangible Book Value Per Share	3386.41	3277.42	2895.87	2354.23	2102.74	2242.53
Land	-	-	2,467	2,147	2,147	2,147
Buildings	-	-	1,921	1,707	1,609	1,607
Machinery	-	-	755.29	601.74	560.22	532.17
Construction In Progress	-	-	18.83	4.34	35.91	7.29

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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:

Aug 12, 2026

Data Sources Report a data error