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	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	671.87	464.74	455.68	634.96	721.03	179.29
Depreciation & Amortization	18.76	20	17.5	18.72	17.82	16.24
Loss (Gain) From Sale of Investments	-106.42	-48.01	-0.04	-	-	-
Other Operating Activities	-38.43	-50.42	-214.53	-26.25	36.75	-34.38
Change in Accounts Receivable	177.07	717.63	-260.62	-19.75	-398.63	-31.08
Change in Inventory	141.41	-14.41	-6.23	-103.38	-145.72	-71.09
Change in Accounts Payable	7.06	62.62	-20.4	-388.79	284.71	103.14
Operating Cash Flow	871.32	1,152	-28.66	115.51	515.96	162.13
Operating Cash Flow Growth	14.58%	-	-	-77.61%	218.24%	-
Capital Expenditures	-19.87	-2.44	-0.01	-0.47	-35.84	-2.94
Investment in Securities	-755.91	-1,086	-51.43	-	-	-
Other Investing Activities	40.68	60.18	146.33	80.48	27.02	10.84
Investing Cash Flow	-735.1	-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	30.9	39.84	3.04	-44.95	459.97	327.07
Free Cash Flow	851.45	1,150	-28.67	115.03	480.12	159.18
Free Cash Flow Growth	12.15%	-	-	-76.04%	201.61%	-
Free Cash Flow Margin	31.42%	47.09%	-1.21%	4.64%	16.25%	8.38%
Free Cash Flow Per Share	20.22	27.29	-0.68	2.73	11.40	3.78
Cash Interest Paid	0.61	0.38	1.09	10.24	18.47	6.37
Cash Income Tax Paid	206.15	189.52	188.98	181.52	59.16	52.71
Levered Free Cash Flow	825.72	1,133	1.16	27.14	217.14	146.71
Unlevered Free Cash Flow	825.95	1,134	1.84	33.54	228.68	150.69
Change in Working Capital	325.54	765.85	-287.26	-511.93	-259.64	0.97

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