Balangoda Plantations Cash Flow Statement

Financials in millions LKR. Fiscal year is January - December.

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	620.61	741.22	69.07	556.93	-1.72
Depreciation & Amortization	221.55	224.59	225.52	223.05	226.35
Other Amortization	-	0.57	0.57	0.58	0.29
Loss (Gain) From Sale of Assets	-36.04	-3.3	-6.35	-10.05	-7.19
Asset Writedown & Restructuring Costs	-411.23	-315.69	-341.56	-231.81	-231.28
Other Operating Activities	99.98	264.23	525.8	1,254	271.54
Change in Accounts Receivable	-115.69	-18.03	-13.77	-9.46	-5.56
Change in Inventory	71.2	-14.43	124.92	-239.92	-18.15
Change in Accounts Payable	12.46	203.91	-52.11	-69.26	10.31
Change in Other Net Operating Assets	16.85	27.32	-3.38	-17.59	-5.16
Operating Cash Flow	479.69	1,110	528.71	1,456	239.45
Operating Cash Flow Growth	-56.80%	110.02%	-63.69%	508.13%	116.99%
Capital Expenditures	-159.14	-113.7	-157.03	-132.31	-100.63
Sale of Property, Plant & Equipment	36.04	3.3	6.35	10.05	7.19
Sale (Purchase) of Intangibles	-0.96	-	-	-0.03	-
Sale (Purchase) of Real Estate	-	-	-2.41	-1.2	-
Investment in Securities	-	-	-	0.45	-0.16
Other Investing Activities	2.12	1.94	5.19	0.4	0.26
Investing Cash Flow	-121.94	-108.46	-147.9	-122.63	-93.34
Long-Term Debt Issued	-	-	-	50	92.08
Long-Term Debt Repaid	-138.49	-932.04	-2,559	-991.97	-332.73
Net Debt Issued (Repaid)	-138.49	-932.04	-2,559	-941.97	-240.65
Issuance of Common Stock	-	-	-	2,170	-
Common Dividends Paid	-47.27	-	-94.55	-	-
Other Financing Activities	-	-	-160.55	-	-
Financing Cash Flow	-185.76	-932.04	-2,814	1,228	-240.65
Miscellaneous Cash Flow Adjustments	-	0	-	-	-
Net Cash Flow	172	69.89	-2,433	2,561	-94.54
Free Cash Flow	320.55	996.68	371.69	1,324	138.82
Free Cash Flow Growth	-67.84%	168.15%	-71.92%	853.63%	1050.15%
Free Cash Flow Margin	7.49%	20.59%	9.00%	21.81%	3.47%
Free Cash Flow Per Share	6.78	21.08	7.97	56.01	5.87
Cash Interest Paid	88.58	88.11	111.88	38.7	49.98
Cash Income Tax Paid	-	-	-	7.32	-
Levered Free Cash Flow	75.03	748.84	129.51	222.49	-24.24
Unlevered Free Cash Flow	130.39	847.62	334.65	730.55	177.17
Change in Working Capital	-15.18	198.76	55.66	-336.24	-18.55

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