COSE:ASPH.N0000 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	44.27	27.86	19.02	147.79	229.01	117.2
Depreciation & Amortization	7.11	6.62	7.08	5.77	4.1	4.66
Loss (Gain) From Sale of Assets	-9.12	-0.13	-	-	-	-0.3
Asset Writedown & Restructuring Costs	-47.18	-47.18	-31.51	-183.93	-205.26	-79.29
Loss (Gain) From Sale of Investments	-5.2	-16.57	-21	57.32	-	-107.84
Provision & Write-off of Bad Debts	-	-	-	-	-	76.25
Other Operating Activities	20.09	18.25	3.13	5.67	0.48	100.51
Change in Accounts Receivable	-	-	-	-	-	161.15
Change in Inventory	-	-	-	-	0.59	0.95
Change in Accounts Payable	-	-	-	-	-	-208.12
Change in Other Net Operating Assets	-66.41	4.31	16.59	29.95	6.11	-
Operating Cash Flow	-56.45	-6.84	-6.68	62.56	28.32	-35.45
Operating Cash Flow Growth	-	-	-	120.88%	-	-
Capital Expenditures	-11.59	-6.29	-2.14	-0.99	-1.36	-3.52
Sale of Property, Plant & Equipment	9.13	0.13	-	-	-	0.3
Investment in Securities	148.86	14.58	-56.48	-61.37	-55.33	18.85
Other Investing Activities	-11.84	-	-	0	15	0.52
Investing Cash Flow	134.56	8.42	-58.62	-62.36	-41.68	16.15
Short-Term Debt Repaid	-	-	-	-	-	-33.11
Long-Term Debt Repaid	-	-0.47	-1.73	-	-	-
Total Debt Repaid	-0.99	-0.47	-1.73	-	-	-33.11
Net Debt Issued (Repaid)	-0.99	-0.47	-1.73	-	-	-33.11
Issuance of Common Stock	-	-	-	-	-	149.98
Financing Cash Flow	-0.99	-0.47	-1.73	-	-	116.87
Miscellaneous Cash Flow Adjustments	0	-	-	-0	-0	-
Net Cash Flow	77.12	1.11	-67.04	0.2	-13.36	97.57
Free Cash Flow	-68.04	-13.12	-8.82	61.57	26.97	-38.97
Free Cash Flow Growth	-	-	-	128.32%	-	-
Free Cash Flow Margin	-101.06%	-20.86%	-30.16%	111.88%	61.72%	-110.09%
Free Cash Flow Per Share	-0.02	-0.00	-0.00	0.02	0.01	-0.01
Cash Interest Paid	11.2	15.01	7.06	2.77	0.05	10.92
Levered Free Cash Flow	-84.79	-16.01	-2.45	54.57	60.14	48.23
Unlevered Free Cash Flow	-77.82	-6.67	1.94	56.25	60.14	48.23
Change in Working Capital	-66.41	4.31	16.59	29.95	6.71	-46.02

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