Beruwala Resorts PLC (COSE:BERU.N0000)
Sri Lanka
· Delayed Price · Currency is LKR 3.700
-0.100 (-2.63%)
At close: Dec 5, 2025
Beruwala Resorts Balance Sheet
Financials in millions LKR. Fiscal year is April - March.
Millions LKR. Fiscal year is Apr - Mar.
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 | 2020 - 2016 |
|---|---|---|---|---|---|---|---|
Period Ending | Sep '25 Sep 30, 2025 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 | Mar '21 Mar 31, 2021 | 2020 - 2016 |
| Cash & Equivalents | 18.33 | 20.29 | 10.12 | 9.07 | 12.97 | 15.9 | Upgrade
|
| Cash & Short-Term Investments | 18.33 | 20.29 | 10.12 | 9.07 | 12.97 | 15.9 | Upgrade
|
| Cash Growth | 2.08% | 100.56% | 11.52% | -30.05% | -18.42% | -32.18% | Upgrade
|
| Accounts Receivable | 54.31 | 48.31 | 83.4 | 59.42 | 29.25 | 13.19 | Upgrade
|
| Other Receivables | 48.06 | 89.33 | 53.01 | 56.17 | 57.67 | 52.02 | Upgrade
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| Receivables | 102.37 | 137.64 | 136.42 | 115.59 | 86.92 | 65.21 | Upgrade
|
| Inventory | 19.87 | 18.2 | 16.97 | 12.92 | 9.51 | 6.72 | Upgrade
|
| Prepaid Expenses | - | - | - | - | - | 1.62 | Upgrade
|
| Other Current Assets | - | 7.76 | 5.36 | 2.45 | 1.59 | - | Upgrade
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| Total Current Assets | 140.57 | 183.89 | 168.87 | 140.03 | 111 | 89.44 | Upgrade
|
| Property, Plant & Equipment | 1,378 | 1,364 | 1,084 | 1,076 | 1,095 | 1,124 | Upgrade
|
| Other Intangible Assets | 6.16 | 4.05 | 1.4 | 1.74 | 2.1 | 2.58 | Upgrade
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| Other Long-Term Assets | 0.68 | 0.68 | 0.68 | - | - | - | Upgrade
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| Total Assets | 1,526 | 1,552 | 1,255 | 1,218 | 1,208 | 1,216 | Upgrade
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| Accounts Payable | 181.43 | 56.13 | 49.11 | 53 | 30.75 | 19.18 | Upgrade
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| Accrued Expenses | - | 83.57 | 122.7 | 116.54 | 60.53 | 183.77 | Upgrade
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| Short-Term Debt | 121.38 | 122.56 | 107.15 | 130.6 | 95.33 | 98.03 | Upgrade
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| Current Portion of Long-Term Debt | 134.92 | 101.61 | 98.54 | 63.59 | 60.42 | 55.89 | Upgrade
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| Current Portion of Leases | 3.24 | 3.6 | 3.6 | 4.05 | 5.36 | 2.68 | Upgrade
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| Other Current Liabilities | 91.62 | 67.82 | 67.82 | 197.22 | 153.31 | 0.76 | Upgrade
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| Total Current Liabilities | 532.59 | 435.3 | 448.91 | 564.99 | 405.69 | 360.32 | Upgrade
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| Long-Term Debt | 257.53 | 290.26 | 336.38 | 367.1 | 310.95 | 227.48 | Upgrade
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| Long-Term Leases | 20.97 | 20.61 | 19.7 | 30.37 | 23.77 | 16.04 | Upgrade
|
| Pension & Post-Retirement Benefits | 16.27 | 15.09 | 14.26 | 8.7 | 16.45 | 14.52 | Upgrade
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| Long-Term Deferred Tax Liabilities | 278.37 | 278.36 | 167.78 | 270.11 | 115.01 | 115.78 | Upgrade
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| Total Liabilities | 1,106 | 1,040 | 987.03 | 1,241 | 871.88 | 734.15 | Upgrade
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| Common Stock | 120 | 120 | 460.65 | 340 | 340 | 340 | Upgrade
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| Retained Earnings | 11.82 | 101.18 | -336.94 | -519.27 | -234.95 | -95.28 | Upgrade
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| Comprehensive Income & Other | 120.77 | 120.77 | 16.06 | 22.35 | 66.17 | 66.65 | Upgrade
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| Total Common Equity | 252.59 | 341.95 | 139.77 | -156.92 | 171.22 | 311.37 | Upgrade
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| Minority Interest | 167.49 | 170.74 | 128.2 | 133.3 | 165.33 | 170.5 | Upgrade
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| Shareholders' Equity | 420.08 | 512.69 | 267.97 | -23.62 | 336.55 | 481.86 | Upgrade
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| Total Liabilities & Equity | 1,526 | 1,552 | 1,255 | 1,218 | 1,208 | 1,216 | Upgrade
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| Total Debt | 538.04 | 538.64 | 565.37 | 595.71 | 495.83 | 400.13 | Upgrade
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| Net Cash (Debt) | -519.71 | -518.35 | -555.25 | -586.64 | -482.86 | -384.23 | Upgrade
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| Net Cash Per Share | -0.90 | -0.74 | -0.90 | -0.98 | -0.80 | -0.64 | Upgrade
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| Filing Date Shares Outstanding | 700.54 | 700.54 | 700.54 | 600 | 600 | 600 | Upgrade
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| Total Common Shares Outstanding | 700.54 | 700.54 | 700.54 | 600 | 600 | 600 | Upgrade
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| Working Capital | -392.02 | -251.42 | -280.04 | -424.97 | -294.69 | -270.88 | Upgrade
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| Book Value Per Share | 0.36 | 0.49 | 0.20 | -0.26 | 0.29 | 0.52 | Upgrade
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| Tangible Book Value | 246.43 | 337.89 | 138.37 | -158.66 | 169.12 | 308.78 | Upgrade
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| Tangible Book Value Per Share | 0.35 | 0.48 | 0.20 | -0.26 | 0.28 | 0.51 | Upgrade
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| Land | - | 683.42 | 525.77 | 525.77 | 525.77 | 525.77 | Upgrade
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| Buildings | - | 867.78 | 762.24 | 737.12 | 723.92 | 722.06 | Upgrade
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| Machinery | - | 342.74 | 329.07 | 311.87 | 305.56 | 299.83 | Upgrade
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| Construction In Progress | - | 20.76 | - | - | - | - | Upgrade
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Source: S&P Capital IQ. Standard template. Financial Sources.