COSE:AHPL.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	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
Net Income	-2.43	-44.8	-20.31	-277.59	-510.17	-1,781
Depreciation & Amortization	793.88	713.93	608.47	512.3	493.59	538.86
Other Amortization	11.69	8.94	0.65	0.43	0.45	0.67
Loss (Gain) From Sale of Assets	-20.5	-7.33	-7.92	-4.1	-8.1	-3.28
Asset Writedown & Restructuring Costs	-34.03	-34.03	89.9	-154.39	-124.85	458.76
Stock-Based Compensation	5.09	3.73	1.73	1.18	0.48	10.57
Provision & Write-off of Bad Debts	-12.35	54.23	7.6	3.4	-9.71	278.35
Other Operating Activities	333.3	206.85	166.03	28.02	71.13	-654.64
Change in Accounts Receivable	274.69	688.07	-726.75	-108.95	-315.58	250.01
Change in Inventory	28.84	70.15	91.26	-210.01	-99.03	32.28
Change in Accounts Payable	-70.55	-47.8	260.49	209.47	294.39	-15.9
Change in Other Net Operating Assets	-23.95	-11.01	161.98	284.89	-153.01	-27.96
Operating Cash Flow	1,284	1,601	633.12	284.64	-360.41	-912.94
Operating Cash Flow Growth	6.51%	152.86%	122.43%	-	-	-
Capital Expenditures	-1,082	-1,176	-832.08	-712.03	-114.09	-250.25
Sale of Property, Plant & Equipment	23.07	17.09	18.7	12.51	9.08	7.83
Sale (Purchase) of Intangibles	-10.18	-57.64	-1.62	-0.41	-	-
Sale (Purchase) of Real Estate	-1.64	-1.64	-26.37	-	-386.99	-113.02
Other Investing Activities	7.37	27.36	7.45	-14.93	1.69	9.39
Investing Cash Flow	-1,063	-1,190	-833.92	-714.86	-490.3	-346.05
Long-Term Debt Issued	-	804.78	344	486	1,146	75
Long-Term Debt Repaid	-	-1,031	-175.47	-1,035	-564.14	-12.5
Net Debt Issued (Repaid)	289.99	-225.74	168.53	-548.81	582.07	62.5
Common Dividends Paid	-284.49	-	-	-	-	-
Financing Cash Flow	5.5	-225.74	168.53	-548.81	582.07	62.5
Miscellaneous Cash Flow Adjustments	-0.72	-	-	0	-	-
Net Cash Flow	224.98	184.78	-32.27	-979.03	-268.65	-1,196
Free Cash Flow	201.59	425.35	-198.96	-427.39	-474.49	-1,163
Free Cash Flow Growth	-53.24%	-	-	-	-	-
Free Cash Flow Margin	1.89%	4.11%	-1.85%	-5.08%	-11.59%	-64.98%
Free Cash Flow Per Share	0.45	0.96	-0.45	-0.96	-1.07	-2.63
Cash Interest Paid	197.71	196.27	336.02	370.96	81.66	22.55
Cash Income Tax Paid	131.99	152.29	112.27	118.86	52.39	108.13
Levered Free Cash Flow	137.3	440.13	-241.36	-213.14	-297.79	-552.04
Unlevered Free Cash Flow	261.05	562.99	-31.35	19.56	-231.61	-538.48
Change in Working Capital	209.02	699.41	-213.02	175.39	-273.23	238.44

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.