Asia Siyaka Commodities Cash Flow Statement

Financials in millions LKR. Fiscal year is April - March.

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	210.5	216.96	209.21	253.14	119.17
Depreciation & Amortization	135.85	82.21	87.06	87	85.36
Other Amortization	-	5.11	0.68	-	0.08
Loss (Gain) From Sale of Assets	-21.64	-0.63	-0.91	-1.06	-0.54
Provision & Write-off of Bad Debts	7.68	-	8.35	9.11	-0.58
Other Operating Activities	-44.5	-12.42	-16.88	33.93	46.66
Change in Accounts Receivable	-1,528	155.22	-86.2	-58.98	-200.4
Change in Inventory	-485.08	-285.32	-0.91	0.97	-0.15
Change in Accounts Payable	1,044	256.57	46.9	-	236.16
Change in Other Net Operating Assets	887.07	413.55	-47.41	-320.66	-184.64
Operating Cash Flow	181.07	846.03	258.48	63.08	118.63
Operating Cash Flow Growth	-78.60%	227.31%	309.76%	-46.83%	10.73%
Capital Expenditures	-145.3	-56.09	-34.11	-43.76	-50.25
Sale of Property, Plant & Equipment	21.64	0.63	0.91	1.63	0.55
Cash Acquisitions	104	135.99	-	-	-
Investment in Securities	151.72	-191.96	-7.27	-0.27	-1.57
Other Investing Activities	15.3	15.74	13.15	15.9	3.68
Investing Cash Flow	147.36	-95.68	-27.32	-26.5	-47.6
Long-Term Debt Repaid	-21.35	-37.56	-74.8	-76.11	-76.07
Net Debt Issued (Repaid)	-21.35	-37.56	-74.8	-76.11	-76.07
Common Dividends Paid	-119.6	-122.2	-143	-124.8	-26
Financing Cash Flow	-140.95	-159.76	-217.8	-200.91	-102.07
Miscellaneous Cash Flow Adjustments	-0	-	0	-0	-
Net Cash Flow	187.49	590.58	13.36	-164.33	-31.04
Free Cash Flow	35.77	789.94	224.37	19.32	68.38
Free Cash Flow Growth	-95.47%	252.07%	1061.18%	-71.74%	26.87%
Free Cash Flow Margin	0.75%	67.51%	17.59%	1.49%	9.61%
Free Cash Flow Per Share	0.14	2.95	0.86	0.07	0.26
Cash Interest Paid	283.67	119.88	229.29	268.9	70.66
Cash Income Tax Paid	123.12	112.66	129.19	98.95	9.44
Levered Free Cash Flow	-1,604	478.26	329.01	-357.29	-74.19
Unlevered Free Cash Flow	-1,426	551.19	474.16	-189.58	-29.27
Change in Working Capital	-81.58	540.03	-87.62	-378.66	-149.03