Industrial Asphalts (Ceylon) PLC (COSE:ASPH.N0000)

COSE:ASPH.N0000 Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	20.2	18.86	147.79	229.01	117.2
Depreciation & Amortization	5.61	6.16	5.77	4.1	4.66
Loss (Gain) From Sale of Assets	-0.13	-	-	-	-0.3
Asset Writedown & Restructuring Costs	-47.18	-31.51	-183.93	-205.26	-79.29
Loss (Gain) From Sale of Investments	-16.57	-21	57.32	-	-107.84
Provision & Write-off of Bad Debts	-	-	-	-	76.25
Other Operating Activities	25.92	3.29	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	4.85	15.78	29.95	6.11	-
Operating Cash Flow	-7.31	-8.42	62.56	28.32	-35.45
Operating Cash Flow Growth	-	-	120.88%	-	-
Capital Expenditures	-6.29	-2.14	-0.99	-1.36	-3.52
Sale of Property, Plant & Equipment	0.13	-	-	-	0.3
Investment in Securities	14.58	-56.48	-61.37	-55.33	18.85
Other Investing Activities	-	-	0	15	0.52
Investing Cash Flow	8.42	-58.62	-62.36	-41.68	16.15
Short-Term Debt Repaid	-	-	-	-	-33.11
Total Debt Repaid	-	-	-	-	-33.11
Net Debt Issued (Repaid)	-	-	-	-	-33.11
Issuance of Common Stock	-	-	-	-	149.98
Financing Cash Flow	-	-	-	-	116.87
Miscellaneous Cash Flow Adjustments	-	-	-0	-0	-
Net Cash Flow	1.11	-67.04	0.2	-13.36	97.57
Free Cash Flow	-13.6	-10.56	61.57	26.97	-38.97
Free Cash Flow Growth	-	-	128.32%	-	-
Free Cash Flow Margin	-30.40%	-36.09%	111.88%	61.72%	-110.09%
Free Cash Flow Per Share	-0.00	-0.00	0.02	0.01	-0.01
Cash Interest Paid	14.94	7	2.77	0.05	10.92
Levered Free Cash Flow	-27.81	-4.18	54.57	60.14	48.23
Unlevered Free Cash Flow	-18.48	0.16	56.25	60.14	48.23
Change in Net Working Capital	-0.78	-8.54	-32.87	-41.38	-30.24

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