Beruwala Resorts 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	2016 - 2020
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	2016 - 2020
Net Income	87.1	97.46	182.33	-284.32	-139.67	-136.31	Upgrade
Depreciation & Amortization	47.57	43.99	41.86	41.67	45.19	42.85	Upgrade
Other Amortization	0.43	0.43	-	0.36	0.48	0.69	Upgrade
Loss (Gain) From Sale of Assets	0.88	0.44	-4.56	-	-9.03	-0.06	Upgrade
Other Operating Activities	31.49	45.24	-133.06	107.45	85.2	-0.43	Upgrade
Change in Accounts Receivable	-0.56	29.91	-89.63	-31.91	-19.38	93.25	Upgrade
Change in Inventory	-2.58	-1.22	-4.05	-3.41	-2.79	2.36	Upgrade
Change in Accounts Payable	25.77	-27.96	1.73	75.26	28.9	-8.24	Upgrade
Change in Other Net Operating Assets	1	-37.94	-62.28	49.3	18.61	-22.46	Upgrade
Operating Cash Flow	191.1	150.35	-67.66	-45.6	7.5	-28.36	Upgrade
Capital Expenditures	-110.54	-108.13	-58.21	-22.39	-9.17	-14.37	Upgrade
Sale of Property, Plant & Equipment	0.86	0.86	-	0.15	0.5	0.13	Upgrade
Sale (Purchase) of Intangibles	-3.09	-3.09	-	-	-	-0.09	Upgrade
Investment in Securities	-	-	-0.68	-	-	-	Upgrade
Other Investing Activities	0.88	0.88	2.16	11.58	3.48	1.6	Upgrade
Investing Cash Flow	-111.9	-109.49	-56.73	-10.65	-5.19	-12.74	Upgrade
Long-Term Debt Issued	-	236.89	232.18	42.63	62.15	29.5	Upgrade
Long-Term Debt Repaid	-	-283	-203.95	-25.54	-64.69	-3.94	Upgrade
Net Debt Issued (Repaid)	-21.01	-46.11	28.23	17.08	-2.53	25.56	Upgrade
Issuance of Common Stock	-	-	120.65	-	-	-	Upgrade
Common Dividends Paid	-70.05	-	-	-	-	-	Upgrade
Other Financing Activities	-	-	0	-	-	0	Upgrade
Financing Cash Flow	-91.06	-46.11	148.88	17.08	-2.53	25.56	Upgrade
Net Cash Flow	-11.86	-5.24	24.5	-39.16	-0.22	-15.54	Upgrade
Free Cash Flow	80.56	42.22	-125.87	-67.98	-1.67	-42.73	Upgrade
Free Cash Flow Margin	9.36%	5.02%	-17.42%	-18.45%	-0.69%	-36.85%	Upgrade
Free Cash Flow Per Share	0.14	0.06	-0.20	-0.11	-0.00	-0.07	Upgrade
Cash Interest Paid	47.27	51.75	84.12	122.13	38.39	39.18	Upgrade
Cash Income Tax Paid	0	-0.4	0.75	-	-	-	Upgrade
Levered Free Cash Flow	30.28	-23.69	-143.57	-0.64	17.45	8.27	Upgrade
Unlevered Free Cash Flow	61.06	10.49	-91.39	75.49	41.23	32.6	Upgrade
Change in Working Capital	23.63	-37.22	-154.23	89.24	25.34	64.9	Upgrade

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.