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
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	564.86	464.74	455.68	634.96	721.03	179.29
Depreciation & Amortization	18.78	20	17.5	18.72	17.82	16.24
Loss (Gain) From Sale of Investments	-89.6	-48.01	-0.04	-	-	-
Other Operating Activities	-18.76	-50.42	-214.53	-26.25	36.75	-34.38
Change in Accounts Receivable	99.75	717.63	-260.62	-19.75	-398.63	-31.08
Change in Inventory	66.76	-14.41	-6.23	-103.38	-145.72	-71.09
Change in Accounts Payable	89.94	62.62	-20.4	-388.79	284.71	103.14
Operating Cash Flow	731.74	1,152	-28.66	115.51	515.96	162.13
Operating Cash Flow Growth	34.69%	-	-	-77.61%	218.24%	-
Capital Expenditures	-5.77	-2.44	-0.01	-0.47	-35.84	-2.94
Investment in Securities	-1,086	-1,086	-51.43	-	-	-
Other Investing Activities	597.78	60.18	146.33	80.48	27.02	10.84
Investing Cash Flow	-493.8	-1,028	94.88	80	-8.82	7.9
Short-Term Debt Issued	-	-	-	48.5	1,364	1,133
Total Debt Issued	-	-	-	48.5	1,364	1,133
Short-Term Debt Repaid	-	-	-	-225.77	-1,369	-950.56
Total Debt Repaid	-	-	-	-225.77	-1,369	-950.56
Net Debt Issued (Repaid)	-	-	-	-177.27	-5.05	182.31
Common Dividends Paid	-105.31	-84.25	-63.19	-63.19	-42.13	-25.28
Financing Cash Flow	-105.31	-84.25	-63.19	-240.46	-47.17	157.04
Miscellaneous Cash Flow Adjustments	-	-	0	-	-	0
Net Cash Flow	132.63	39.84	3.04	-44.95	459.97	327.07
Free Cash Flow	725.97	1,150	-28.67	115.03	480.12	159.18
Free Cash Flow Growth	33.72%	-	-	-76.04%	201.61%	-
Free Cash Flow Margin	27.91%	47.09%	-1.21%	4.64%	16.25%	8.38%
Free Cash Flow Per Share	17.23	27.29	-0.68	2.73	11.40	3.78
Cash Interest Paid	0.4	0.38	1.09	10.24	18.47	6.37
Cash Income Tax Paid	200.38	189.52	188.98	181.52	59.16	52.71
Levered Free Cash Flow	708.12	1,133	1.16	27.14	217.14	146.71
Unlevered Free Cash Flow	708.35	1,134	1.84	33.54	228.68	150.69
Change in Working Capital	256.45	765.85	-287.26	-511.93	-259.64	0.97

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