Beruwala Resorts PLC (COSE:BERU.N0000)

Beruwala Resorts 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	97.46	182.33	-284.32	-139.67	-136.31
Depreciation & Amortization	43.99	41.86	41.67	45.19	42.85
Other Amortization	0.43	-	0.36	0.48	0.69
Loss (Gain) From Sale of Assets	0.44	-4.56	-	-9.03	-0.06
Other Operating Activities	45.24	-133.06	107.45	85.2	-0.43
Change in Accounts Receivable	29.91	-89.63	-31.91	-19.38	93.25
Change in Inventory	-1.22	-4.05	-3.41	-2.79	2.36
Change in Accounts Payable	-27.96	1.73	75.26	28.9	-8.24
Change in Other Net Operating Assets	-37.94	-62.28	49.3	18.61	-22.46
Operating Cash Flow	150.35	-67.66	-45.6	7.5	-28.36
Capital Expenditures	-108.13	-58.21	-22.39	-9.17	-14.37
Sale of Property, Plant & Equipment	0.86	-	0.15	0.5	0.13
Sale (Purchase) of Intangibles	-3.09	-	-	-	-0.09
Investment in Securities	-	-0.68	-	-	-
Other Investing Activities	0.88	2.16	11.58	3.48	1.6
Investing Cash Flow	-109.49	-56.73	-10.65	-5.19	-12.74
Long-Term Debt Issued	236.89	232.18	42.63	62.15	29.5
Long-Term Debt Repaid	-283	-203.95	-25.54	-64.69	-3.94
Net Debt Issued (Repaid)	-46.11	28.23	17.08	-2.53	25.56
Issuance of Common Stock	-	120.65	-	-	-
Other Financing Activities	-	0	-	-	0
Financing Cash Flow	-46.11	148.88	17.08	-2.53	25.56
Net Cash Flow	-5.24	24.5	-39.16	-0.22	-15.54
Free Cash Flow	42.22	-125.87	-67.98	-1.67	-42.73
Free Cash Flow Margin	5.02%	-17.42%	-18.45%	-0.69%	-36.85%
Free Cash Flow Per Share	0.06	-0.20	-0.11	-0.00	-0.07
Cash Interest Paid	51.75	84.12	122.13	38.39	39.18
Cash Income Tax Paid	-0.4	0.75	-	-	-
Levered Free Cash Flow	-23.69	-143.57	-0.64	17.45	8.27
Unlevered Free Cash Flow	10.49	-91.39	75.49	41.23	32.6
Change in Net Working Capital	36.94	154.93	-89.24	-16.39	-64.9

Updated Feb 10, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.