COSE:ACME.N0000 Cash Flow Statement

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
Period Ending	Dec '25 Dec 31, 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
Net Income	-341.4	-405.92	-610.62	119.43	-260.97	-119.02
Depreciation & Amortization	83.17	70.37	85.35	64.7	66.15	79.97
Loss (Gain) From Sale of Assets	-0.42	-0.42	-	-	-	-
Provision & Write-off of Bad Debts	6.4	28.96	5.31	5.73	-0.32	1.71
Other Operating Activities	-76.21	92.31	425.75	8.54	-3.71	31.49
Change in Accounts Receivable	246	-11.61	-101.85	-266.98	220.85	3.99
Change in Inventory	91.88	75.95	-56.08	-181.51	119.95	-75.59
Change in Accounts Payable	-47.2	121.57	117.22	-26.69	-65.6	17.72
Change in Other Net Operating Assets	38.39	14.61	-9.34	7.17	1.76	-
Operating Cash Flow	0.62	-14.19	-144.25	-269.61	78.1	-59.72
Capital Expenditures	-26.95	-71.59	-56.2	-9.88	-33.58	-34.41
Sale of Property, Plant & Equipment	0.83	0.83	-	-	-	-
Sale (Purchase) of Intangibles	-6.77	-6.77	-	-	-	-
Investment in Securities	7.34	-	-	-	-	-
Other Investing Activities	0.22	0.35	0.38	0.25	0.31	-15.69
Investing Cash Flow	-25.33	-77.17	-55.82	-9.63	-33.27	-50.1
Short-Term Debt Issued	-	754.44	494.98	210.84	1,378	1,617
Long-Term Debt Issued	-	54.93	-	344.77	-	12.2
Total Debt Issued	1,208	809.37	494.98	555.61	1,378	1,629
Short-Term Debt Repaid	-	-702.45	-140.89	-480.18	-1,365	-1,479
Long-Term Debt Repaid	-	-62.19	-115.49	-23.85	-62.55	-49.66
Total Debt Repaid	-1,102	-764.64	-256.38	-504.03	-1,427	-1,528
Net Debt Issued (Repaid)	105.31	44.73	238.6	51.58	-49.34	100.33
Issuance of Common Stock	-	-	-	242.27	-	-
Other Financing Activities	0	-	-	-	-	-
Financing Cash Flow	105.31	44.73	238.6	293.85	-49.34	100.33
Net Cash Flow	80.6	-46.63	38.53	14.62	-4.5	-9.5
Free Cash Flow	-26.33	-85.78	-200.46	-279.49	44.52	-94.14
Free Cash Flow Margin	-2.61%	-7.17%	-18.13%	-28.19%	4.70%	-6.68%
Free Cash Flow Per Share	-0.28	-0.90	-2.11	-3.47	0.91	-2.29
Cash Interest Paid	164.38	120.99	71.88	127.8	129.55	123.11
Levered Free Cash Flow	610.86	5.82	-191.1	-375.69	172.74	-61.28
Unlevered Free Cash Flow	669.65	131.92	-33.97	-241.8	253.48	20.84
Change in Working Capital	329.07	200.51	-50.04	-468.01	276.96	-53.87

Source: S&P Global Market Intelligence. Standard template. Financial Sources.