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    Hayleys Fabric PLC Comprehensive Income

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    Ranga Prasad
    Hayleys Fabric PLC reported a loss for the year ended March 31, 2013 of LKR 459.6 million on revenues of LKR 581.2 million. Gross profit was LKR 337.4 million. Administrative expenses exceeded gross profit, leading to a loss before tax of LKR 190.8 million. The company also reported a loss per share of LKR 3.16. Total comprehensive loss, including other comprehensive income, was LKR 457.8 million.

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    Hayleys Fabric PLC Comprehensive Income

    Uploaded by

    Ranga Prasad
    72 views23 pages
    Hayleys Fabric PLC reported a loss for the year ended March 31, 2013 of LKR 459.6 million on revenues of LKR 581.2 million. Gross profit was LKR 337.4 million. Administrative expenses exceeded gross profit, leading to a loss before tax of LKR 190.8 million. The company also reported a loss per share of LKR 3.16. Total comprehensive loss, including other comprehensive income, was LKR 457.8 million.

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    gihan-hayleys

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    Hayleys Fabric PLC reported a loss for the year ended March 31, 2013 of LKR 459.6 million on revenues of LKR 581.2 million. Gross profit was LKR 337.4 million. Administrative expenses exceeded gross profit, leading to a loss before tax of LKR 190.8 million. The company also reported a loss per share of LKR 3.16. Total comprehensive loss, including other comprehensive income, was LKR 457.8 million.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    72 views23 pages

    Hayleys Fabric PLC Comprehensive Income

    Uploaded by

    Ranga Prasad
    Hayleys Fabric PLC reported a loss for the year ended March 31, 2013 of LKR 459.6 million on revenues of LKR 581.2 million. Gross profit was LKR 337.4 million. Administrative expenses exceeded gross profit, leading to a loss before tax of LKR 190.8 million. The company also reported a loss per share of LKR 3.16. Total comprehensive loss, including other comprehensive income, was LKR 457.8 million.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 23

    Revenue

    Cost of Sales
    Gross Profit
    Other Operating Income
    Administrative Expenses
    Distribution Expenses
    Net Financing Costs
    Loss Before Tax
    Income Tax Expense
    Loss for the Year
    Other Comprehensive Income
    Surplus on revaluation of land
    Total Comprehensive Income, Net of Tax
    Loss per Share

    Hayleys Fabric PLC


    comprehensive income
    For the year ended March 31
    2013
    Amount
    5812328
    -5474950
    337377
    4615
    679370
    -511375
    -94,180
    -190,773
    -454,336
    -5,266
    -459,602

    1,778
    -457,824
    -3.16

    March 31
    Percentage

    ESTERN MERCHANTS PLC


    Common size Balance Sheet
    For the year ended March 31

    ASSETS
    NON-CURRENT ASSETS
    Property, Plant & Equipment
    Investment Property
    Intangible Assets
    Investments in Subsidiaries
    Deferred Tax Assets
    Amounts due from Related Parties
    CURRENT ASSETS
    Inventories
    Trade & Other Receivables
    Other Current Assets
    Short Term Investments
    Cash in hand & At Bank
    TOTAL ASSETS
    EQUITY & LIABILITIES
    CAPITAL & RESERVES
    Stated Capital
    Revenue Reserves
    Other Components of Equity
    Total Equity
    Non Controlling Interest
    Total Equity
    NON-CURRENT LIABILITIES
    CURRENT LIABILITIES
    TOTAL LIABILITIES
    TOTAL EQUITY & LIABILITIES

    ERCHANTS PLC
    e Balance Sheet
    ended March 31
    2014
    Amount

    Percentage

    657,829
    507,692
    3,460

    43.64
    33.68
    0.23

    38,673

    2.57

    1,207,654

    80.11

    118,755
    42,499

    7.88
    2.82

    51,370
    46,191
    40,998
    299,813
    1,507,467

    3.41
    3.06
    2.72
    19.89
    100.00

    16,561
    556,309
    456,578
    1,029,448
    43,336
    1,072,784
    113,856
    320,827
    434,683

    1.10
    36.90
    30.29
    68.29
    2.87
    71.16
    7.55
    21.28
    28.84

    1,507,467

    100.00

    2013

    Revenue
    Cost of Sales
    Gross Profit
    Other Operating Income
    Administrative Expenses
    Distribution Expenses
    Net Financing Costs
    Loss Before Tax
    Income Tax Expense
    Loss for the Year
    Other Comprehensive Income
    Surplus on revaluation of land
    Total Comprehensive Income, Net of Tax
    Loss per Share

    Hayleys Fabric PLC


    comprehensive income
    For the year ended March 31
    2013
    Amount
    5812328
    -5474950
    337,377.00
    4615
    679370
    -511375
    -94,180
    -190,773
    -454,336
    -5,266
    -459,602
    0
    1,778
    -457,824
    -3.16

    Non-Current Assets
    Percentage
    100.00
    -94.20
    5.80
    0.08
    11.69
    -8.80
    -1.62
    -3.28
    -7.82
    -0.09
    -7.91
    0.00
    0.03
    -7.88
    0.00

    Property, plant and equipment


    Intangible assets

    Current Assets
    Inventories
    Trade receivables
    Other receivables
    Advances and prepayments
    Cash and cash equivalents
    Total Assets

    Assets
    2013
    Amount
    3036584
    85877

    Percentage
    65.55
    1.85
    3122461
    67.40

    980272
    313316
    131604
    24262
    60520
    1,509,974
    4,632,435

    21.16
    6.76
    2.84
    0.52
    1.31
    32.60
    100.00

    EQUITY AND LIABILITIES


    2013
    Capital and Reserves
    Stated capital
    Reserve on amalgamation
    Revaluation reserve
    Retained earnings
    Exchange fluctuation reserve
    Total Equity

    Non-Current Liabilities
    Interest bearing loans and borrowings
    Deferred tax liabilities
    Retirement benefit obligations
    Current Liabilities
    Trade and other payables
    Interest bearing loans and borrowings
    Amounts due to Hayleys PLC
    Income tax payable
    Other non financial liabilities
    Total Equity and Liabilities

    Amount
    Percentage
    1,441,916
    31.13
    797,014
    17.21
    146,662
    3.17
    -1,052,753
    -22.73
    215,855
    4.66
    1,548,694
    33.43

    12,127
    192,374
    156,453
    360,954

    0.26
    4.15
    3.38
    7.79

    766,177
    1,613,770
    258,748
    2,726
    81,367
    2,722,788
    4,632,435

    16.54
    34.84
    5.59
    0.06
    1.76
    58.78
    100.00

    2012

    Revenue
    Cost of Sales
    Gross Profit
    Other Operating Income
    Administrative Expenses
    Distribution Expenses
    Net Financing Costs
    Loss Before Tax
    Income Tax Expense
    Loss for the Year
    Other Comprehensive Income
    Surplus on revaluation of land
    Total Comprehensive Income, Net of Tax
    Loss per Share

    Hayleys Fabric PLC


    comprehensive income
    For the year ended March 31
    2012
    Amount
    Percentage
    5252793
    100.00
    -5089794
    -96.90
    162,999
    3.10
    0
    0.00
    325,998
    6.21
    -841694
    -16.02
    -62859
    -1.20
    -116292
    -2.21
    -857846
    -16.33
    -9123
    -0.17
    -866969
    -16.50
    0.00
    0
    0.00
    0
    0.00
    -866969
    -16.50
    0.00
    -13.69
    0.00

    Non-Current Assets
    Property, plant and equipme
    Intangible assets

    Current Assets
    Inventories
    Trade receivables
    Other receivables
    Advances and prepayments
    Cash and cash equivalents
    Total Assets

    Non-Current Assets
    roperty, plant and equipment
    ntangible assets

    urrent Assets
    nventories
    rade receivables
    Other receivables
    dvances and prepayments
    ash and cash equivalents
    otal Assets

    Assets
    End April 1
    2012
    Amount

    Percentage

    3335830
    635
    3336465

    66.43
    0.01
    66.44

    1,220,787
    222,444
    117,182
    28,847
    95,957
    1,685,217
    5,021,682

    24.31
    4.43
    2.33
    0.57
    1.91
    33.56
    100.00

    EQUITY AND LIABILITIES


    EQUITY AND LIABILITIES
    2012
    Capital and Reserves
    Amount
    Stated capital
    Reserve on amalgamation
    Revaluation reserve
    Retained earnings
    Exchange fluctuation reserve
    Total Equity

    Non-Current Liabilities
    Interest bearing loans and borrowi
    Deferred tax liabilities
    Retirement benefit obligations
    Current Liabilities
    Trade and other payables
    Interest bearing loans and borrowi
    Amounts due to Hayleys PLC
    Income tax payable
    Other non financial liabilities
    Total Equity and Liabilities

    527,856
    803,838
    146,166
    -593,151
    222,691
    1,107,400

    68,835
    191,582
    166,057
    426,474
    834,835
    2,522,061
    97,463
    0
    33,448
    3,487,807
    5,021,682

    Percentage
    10.51
    16.01
    2.91
    -11.81
    4.43
    22.05

    1.37
    3.82
    3.31
    8.49
    16.62
    50.22
    1.94
    0.00
    0.67
    69.45
    100.00

    end of March 31
    Revenue
    Cost oat sales
    Gross profit
    Other Income
    Distribution expanses
    Adrninistretnre expenses
    Net financing costs
    Loss before tax
    Income tax expense
    Loss for the. year

    Loss per share

    2011
    Hayleys Fabric PLC
    comprehensive income
    For the year ended March 31
    Amount
    58,322,307
    -50853036
    7,469,271
    35,793
    (2,420,901)
    -11138012
    (1235710.)
    (7289559.)
    210963.
    (7078596.)

    (0.)

    ve income
    ed March 31
    Percentage
    100.00
    -771.96
    113.39
    0.54
    -36.75
    -169.08
    -18.76
    -110.66
    3.20
    -107.45
    0.00

    ASSETS
    Nontunnt Assets
    Non current Assests

    Property, plant and equipment


    Current Assets
    Inventories
    Trade receivables
    Otter receivables aid prepayments
    Cash and cash equivalents
    Total Current Assets
    Total Assets

    Amount

    Percentage

    3,031,549

    58.92

    1470,016
    415,045
    217,399
    10487
    2,113,847
    5,145,396

    28.57
    8.07
    4.23
    0.20
    41.08
    100.00

    EQUITY AND LIABILITIES

    Stated capital
    reserve on amalgamation
    Capital reserves
    Revenue reserves
    Exchange fluctuation reserves
    Total Equity
    Non current liabilities
    Interest bearing loans and borrowings
    Deferred benefit obligations
    Retirement benefit obligations
    Total Non-current Liabilities
    Current Liabilities
    Current portion of the interset bearing loans and
    borrowings
    Amounts due to Hayleys PLC
    Trade and other payables
    Short term interest bearing borrowings
    Total current liabilties
    Total Liabilities
    Total Equity and Liabilities

    Amount
    Percentage
    527856
    10.26
    690679
    13.42
    125589
    2.44
    238473
    4.63
    177638
    3.45
    1760235
    34.21
    0.00
    0.00
    202223
    3.93
    153930
    2.99
    151744
    2.95
    507897
    9.87
    0.00
    0.00
    212231
    8812
    431473
    2224748
    2877264
    3385161
    5145396

    4.12
    0.17
    8.39
    43.24
    55.92
    65.79
    100.00

    2010
    Revenue
    Cost of Sales
    Gross Profit
    Other Operating Income

    Amount
    50056501
    -39760005
    10296496
    888

    Administrative Expenses
    Distribution Expenses
    Net Financing Costs
    Loss Before Tax
    Income Tax Expense
    profit /for the year

    -4713195
    -839412
    -1474249
    3270528
    -106901
    3163627

    Earnings/per share
    dividend per share

    0.06
    0.02

    Percentage
    100.00
    -79.43
    20.57
    0.00
    -9.42
    -1.68
    -2.95
    6.53
    -0.21
    6.32
    0.00
    0.00

    Non-Current Assets
    Property, plant and equipment
    Total Non Current assests
    Current Assets
    Inventories
    Trade receivables
    other receivables & prepayments
    Cash &cash equivalents
    Total current Assests
    Total Assets

    Amount
    26737822

    percentage
    53.30

    3336465

    6.65

    12,245,678
    9,433,679
    998,939
    749,851
    23,428,147
    50,165,969

    24.41
    18.80
    1.99
    1.49
    46.70
    100.00

    Equity & Liabilities


    Equity
    Amount
    Stated capital
    Reserve on amalgamation
    Capital reserves
    Retained earnings
    Revenue reserves
    Total Equity

    Percentage
    6,534,102
    13.02
    6,203,893
    12.37
    1,128,083
    2.25
    -593,151
    -1.18
    9,689,842
    19.32
    23,555,920
    46.96

    Non-Current Liabilities
    Interest bearing loans and borro
    Deferred tax liabilities
    Retirement benefit obligations
    Total Non current Liabilities

    1,401,354
    1,653,483
    1,074,307
    4,129,144

    2.79
    3.30
    2.14
    8.23

    Current Liabilities
    Trade and other payables
    Current portion of the interest b
    Amounts due to Hayleys PLC
    Other payables and accruals
    Short term interest bearing bor
    Total current Liabilities
    Total Liabilities
    Total Equity and liabilities

    6,030,358
    747,484
    210,890
    1,278,794
    14,213,379
    22,480,905
    26,610,049
    50,165,969

    12.02
    1.49
    0.42
    2.55
    28.33
    44.81
    53.04
    100.00

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