AgStar 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	-114.14	-366.61	159.69	1,669	618.92	476.26
Depreciation & Amortization	142.05	130.5	162.24	117.15	81.78	50.77
Other Amortization	2.77	2.77	-	-	-	-
Loss (Gain) From Sale of Assets	-15.94	-39.28	5.7	-	-	-
Loss (Gain) From Sale of Investments	-	-	-83.47	-	-	-
Provision & Write-off of Bad Debts	219.54	139.94	13.01	-3.69	-5.26	13.37
Other Operating Activities	-324.72	-496.66	-532.36	450.15	112.27	86.4
Change in Accounts Receivable	819.22	-1,620	-263.29	-418.94	38.07	-70.7
Change in Inventory	242.99	-754.48	-960.84	-335.63	-1,406	-530.45
Change in Accounts Payable	-138.92	434.82	36.06	-2,867	-520.32	2,576
Change in Other Net Operating Assets	-540.12	17.62	-	2,647	967.51	-1,148
Operating Cash Flow	291.54	-2,553	-1,469	1,258	-113.4	1,451
Capital Expenditures	-89.45	-27.99	-113.44	-92.47	-228.32	-354.23
Sale of Property, Plant & Equipment	0.3	58.75	3.62	-	-	-
Divestitures	22.52	-	11.47	-	-	-
Sale (Purchase) of Intangibles	-0	-36.25	-	-	-0.91	-50
Investment in Securities	-	-	931.25	-847.79	-	-
Other Investing Activities	319.62	188.43	124.75	143.6	13.38	6.27
Investing Cash Flow	252.99	182.94	957.65	-796.66	-215.85	-397.96
Long-Term Debt Issued	-	9,518	2,057	3,881	5,425	3,007
Total Debt Issued	10,559	9,518	2,057	3,881	5,425	3,007
Long-Term Debt Repaid	-	-5,679	-1,527	-4,072	-5,889	-3,708
Total Debt Repaid	-11,012	-5,679	-1,527	-4,072	-5,889	-3,708
Net Debt Issued (Repaid)	-452.5	3,839	529.24	-191.76	-463.76	-700.85
Issuance of Common Stock	-	-	-	-	803.76	-
Common Dividends Paid	-	-	-	-	-65	-
Financing Cash Flow	-452.5	3,839	529.24	-191.76	275.01	-700.85
Miscellaneous Cash Flow Adjustments	0.01	-	-	-	-	-
Net Cash Flow	92.04	1,469	17.91	269.31	-54.24	352.29
Free Cash Flow	202.09	-2,581	-1,582	1,165	-341.71	1,097
Free Cash Flow Margin	1.90%	-27.10%	-20.64%	15.62%	-5.70%	30.38%
Free Cash Flow Per Share	0.42	-5.29	-3.25	2.39	-0.84	3.38
Cash Interest Paid	386.27	344.08	71.04	158.74	14.26	75.5
Cash Income Tax Paid	11.22	333.36	398.48	81.93	75.17	11.75
Levered Free Cash Flow	492.09	-2,278	-1,393	1,363	-130.33	1,175
Unlevered Free Cash Flow	688.1	-2,062	-1,348	1,464	-19	1,221
Change in Working Capital	383.17	-1,923	-1,188	-974.29	-920.84	827.16

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.