Asia Siyaka Commodities 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	198.01	216.96	209.21	253.14	119.17	-4.23
Depreciation & Amortization	116.73	82.21	87.06	87	85.36	82.65
Other Amortization	5.11	5.11	0.68	-	0.08	0.38
Loss (Gain) From Sale of Assets	-21.64	-0.63	-0.91	-1.06	-0.54	-
Provision & Write-off of Bad Debts	-	-	8.35	9.11	-0.58	216.51
Other Operating Activities	-48.73	-12.42	-16.88	33.93	46.66	-52.34
Change in Accounts Receivable	-2,385	155.22	-86.2	-58.98	-200.4	-410.68
Change in Inventory	-1,512	-285.32	-0.91	0.97	-0.15	-0.45
Change in Accounts Payable	1,078	256.57	46.9	-	236.16	610.05
Change in Other Net Operating Assets	2,365	413.55	-47.41	-320.66	-184.64	-279.87
Operating Cash Flow	-191.08	846.03	258.48	63.08	118.63	107.14
Operating Cash Flow Growth	-	227.31%	309.76%	-46.83%	10.73%	-60.77%
Capital Expenditures	-169.38	-56.09	-34.11	-43.76	-50.25	-53.24
Sale of Property, Plant & Equipment	21.64	0.63	0.91	1.63	0.55	-
Cash Acquisitions	104	135.99	-	-	-	-
Investment in Securities	-0	-191.96	-7.27	-0.27	-1.57	-2.54
Other Investing Activities	14.24	15.74	13.15	15.9	3.68	6.61
Investing Cash Flow	-29.51	-95.68	-27.32	-26.5	-47.6	-49.17
Long-Term Debt Repaid	-	-37.56	-74.8	-76.11	-76.07	-75.67
Net Debt Issued (Repaid)	-30.74	-37.56	-74.8	-76.11	-76.07	-75.67
Common Dividends Paid	-119.6	-122.2	-143	-124.8	-26	-46.8
Financing Cash Flow	-150.34	-159.76	-217.8	-200.91	-102.07	-122.47
Miscellaneous Cash Flow Adjustments	-	-	0	-0	-	-
Net Cash Flow	-370.93	590.58	13.36	-164.33	-31.04	-64.5
Free Cash Flow	-360.46	789.94	224.37	19.32	68.38	53.9
Free Cash Flow Growth	-	252.07%	1061.18%	-71.74%	26.87%	-77.70%
Free Cash Flow Margin	-9.54%	67.51%	17.59%	1.49%	9.61%	8.33%
Free Cash Flow Per Share	-1.35	2.95	0.86	0.07	0.26	0.21
Cash Interest Paid	220.74	119.88	229.29	268.9	70.66	78.66
Cash Income Tax Paid	122.98	112.66	129.19	98.95	9.44	35.78
Levered Free Cash Flow	-3,651	478.26	329.01	-357.29	-74.19	377.43
Unlevered Free Cash Flow	-3,518	551.19	474.16	-189.58	-29.27	427.55
Change in Working Capital	-453.56	540.03	-87.62	-378.66	-149.03	-80.94

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