Lanka Ashok Leyland 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	2,502	1,531	857.79	148.99	342.98	4.51
Depreciation & Amortization	237.7	211.02	151.26	121.55	110.73	133.07
Other Amortization	0.51	0.28	0.28	3.24	3.34	3.34
Loss (Gain) From Sale of Assets	-51.97	-20.73	-4.64	-0.01	-4.01	-5.78
Loss (Gain) From Sale of Investments	-0.32	-0.1	-0.01	0.01	0.01	-0.07
Provision & Write-off of Bad Debts	209.93	-37.24	118.99	58.49	0.52	-18.56
Other Operating Activities	-447.1	125.75	-304.72	-436.98	-26.33	-279.45
Change in Accounts Receivable	-110.29	-1,068	-259.2	73.64	34.31	-10.51
Change in Inventory	-2,563	-2,923	-1,422	279.11	1,201	-341.27
Change in Accounts Payable	1,370	2,247	257.93	-409.04	204.73	478.68
Change in Other Net Operating Assets	1,144	-584.41	1,941	-1,644	496.66	2,182
Operating Cash Flow	2,292	-518.28	1,336	-1,805	2,364	2,146
Operating Cash Flow Growth	405.55%	-	-	-	10.16%	-
Capital Expenditures	-75.71	-144.67	-80.4	-98.97	-179.57	-24.78
Sale of Property, Plant & Equipment	73.55	29.05	10.13	0.01	8.2	18.68
Sale (Purchase) of Intangibles	-10.85	-	-	-1.1	-	-
Other Investing Activities	126.17	119.9	191.48	319.87	352.65	409.77
Investing Cash Flow	113.15	4.28	121.21	219.8	181.28	403.66
Short-Term Debt Issued	-	-	-	222.85	2,003	551.24
Total Debt Issued	-	-	-	222.85	2,003	551.24
Short-Term Debt Repaid	-	-	-	-601.05	-2,488	-3,048
Long-Term Debt Repaid	-	-20.15	-23.51	-23.05	-19.17	-23.09
Total Debt Repaid	-16.78	-20.15	-23.51	-624.11	-2,507	-3,071
Net Debt Issued (Repaid)	-16.78	-20.15	-23.51	-401.26	-504.69	-2,520
Common Dividends Paid	-72.42	-54.31	-18.1	-36.21	-7.24	-18.1
Other Financing Activities	-200	-200	-	-	-	-
Financing Cash Flow	-289.2	-274.46	-41.62	-437.47	-511.93	-2,538
Net Cash Flow	2,116	-788.46	1,416	-2,023	2,033	11.53
Free Cash Flow	2,216	-662.95	1,256	-1,904	2,184	2,121
Free Cash Flow Growth	757.23%	-	-	-	2.98%	-
Free Cash Flow Margin	13.84%	-7.36%	23.24%	-54.59%	31.84%	71.35%
Free Cash Flow Per Share	612.13	-183.09	346.88	-525.81	603.28	585.84
Cash Interest Paid	13.86	8.91	3.13	15.33	19.31	169.47
Cash Income Tax Paid	736.89	251.66	106.61	54.26	113.18	14.83
Levered Free Cash Flow	2,404	-668.78	1,345	-2,305	1,858	2,053
Unlevered Free Cash Flow	2,408	-663.21	1,352	-2,289	1,873	2,164
Change in Working Capital	-159.07	-2,328	517.45	-1,700	1,937	2,309

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