ACL Plastics 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	2016 - 2020
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	2016 - 2020
Net Income	564.86	464.74	455.68	634.96	721.03	179.29	Upgrade
Depreciation & Amortization	18.78	20	17.5	18.72	17.82	16.24	Upgrade
Loss (Gain) From Sale of Investments	-89.6	-48.01	-0.04	-	-	-	Upgrade
Other Operating Activities	-18.76	-50.42	-214.53	-26.25	36.75	-34.38	Upgrade
Change in Accounts Receivable	99.75	717.63	-260.62	-19.75	-398.63	-31.08	Upgrade
Change in Inventory	66.76	-14.41	-6.23	-103.38	-145.72	-71.09	Upgrade
Change in Accounts Payable	89.94	62.62	-20.4	-388.79	284.71	103.14	Upgrade
Operating Cash Flow	731.74	1,152	-28.66	115.51	515.96	162.13	Upgrade
Operating Cash Flow Growth	34.69%	-	-	-77.61%	218.24%	-	Upgrade
Capital Expenditures	-5.77	-2.44	-0.01	-0.47	-35.84	-2.94	Upgrade
Investment in Securities	-1,086	-1,086	-51.43	-	-	-	Upgrade
Other Investing Activities	597.78	60.18	146.33	80.48	27.02	10.84	Upgrade
Investing Cash Flow	-493.8	-1,028	94.88	80	-8.82	7.9	Upgrade
Short-Term Debt Issued	-	-	-	48.5	1,364	1,133	Upgrade
Total Debt Issued	-	-	-	48.5	1,364	1,133	Upgrade
Short-Term Debt Repaid	-	-	-	-225.77	-1,369	-950.56	Upgrade
Total Debt Repaid	-	-	-	-225.77	-1,369	-950.56	Upgrade
Net Debt Issued (Repaid)	-	-	-	-177.27	-5.05	182.31	Upgrade
Common Dividends Paid	-105.31	-84.25	-63.19	-63.19	-42.13	-25.28	Upgrade
Financing Cash Flow	-105.31	-84.25	-63.19	-240.46	-47.17	157.04	Upgrade
Miscellaneous Cash Flow Adjustments	-	-	0	-	-	0	Upgrade
Net Cash Flow	132.63	39.84	3.04	-44.95	459.97	327.07	Upgrade
Free Cash Flow	725.97	1,150	-28.67	115.03	480.12	159.18	Upgrade
Free Cash Flow Growth	33.72%	-	-	-76.04%	201.61%	-	Upgrade
Free Cash Flow Margin	27.91%	47.09%	-1.21%	4.64%	16.25%	8.38%	Upgrade
Free Cash Flow Per Share	172.34	272.93	-6.81	27.31	113.97	37.79	Upgrade
Cash Interest Paid	0.4	0.38	1.09	10.24	18.47	6.37	Upgrade
Cash Income Tax Paid	200.38	189.52	188.98	181.52	59.16	52.71	Upgrade
Levered Free Cash Flow	708.12	1,133	1.16	27.14	217.14	146.71	Upgrade
Unlevered Free Cash Flow	708.35	1,134	1.84	33.54	228.68	150.69	Upgrade
Change in Working Capital	256.45	765.85	-287.26	-511.93	-259.64	0.97	Upgrade

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