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
Period Ending	Dec '25 Dec 31, 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	56.1	97.46	182.33	-284.32	-139.67	-136.31
Depreciation & Amortization	52.11	43.99	41.86	41.67	45.19	42.85
Other Amortization	0.43	0.43	-	0.36	0.48	0.69
Loss (Gain) From Sale of Assets	7.13	0.44	-4.56	-	-9.03	-0.06
Other Operating Activities	31.41	45.24	-133.06	107.45	85.2	-0.43
Change in Accounts Receivable	17.24	29.91	-89.63	-31.91	-19.38	93.25
Change in Inventory	-3.43	-1.22	-4.05	-3.41	-2.79	2.36
Change in Accounts Payable	-30.94	-27.96	1.73	75.26	28.9	-8.24
Change in Other Net Operating Assets	19.31	-37.94	-62.28	49.3	18.61	-22.46
Operating Cash Flow	149.36	150.35	-67.66	-45.6	7.5	-28.36
Operating Cash Flow Growth	81.06%	-	-	-	-	-
Capital Expenditures	-107.81	-108.13	-58.21	-22.39	-9.17	-14.37
Sale of Property, Plant & Equipment	0.86	0.86	-	0.15	0.5	0.13
Sale (Purchase) of Intangibles	-3.09	-3.09	-	-	-	-0.09
Investment in Securities	-	-	-0.68	-	-	-
Other Investing Activities	0.88	0.88	2.16	11.58	3.48	1.6
Investing Cash Flow	-109.16	-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)	-72.14	-46.11	28.23	17.08	-2.53	25.56
Issuance of Common Stock	-	-	120.65	-	-	-
Common Dividends Paid	-70.05	-	-	-	-	-
Other Financing Activities	-	-	0	-	-	0
Financing Cash Flow	-142.19	-46.11	148.88	17.08	-2.53	25.56
Net Cash Flow	-101.98	-5.24	24.5	-39.16	-0.22	-15.54
Free Cash Flow	41.56	42.22	-125.87	-67.98	-1.67	-42.73
Free Cash Flow Margin	4.92%	5.02%	-17.42%	-18.45%	-0.69%	-36.85%
Free Cash Flow Per Share	0.06	0.06	-0.20	-0.11	-0.00	-0.07
Cash Interest Paid	47.57	51.75	84.12	122.13	38.39	39.18
Cash Income Tax Paid	0	-0.4	0.75	-	-	-
Levered Free Cash Flow	2.63	-23.69	-143.57	-0.64	17.45	8.27
Unlevered Free Cash Flow	31.67	10.49	-91.39	75.49	41.23	32.6
Change in Working Capital	2.18	-37.22	-154.23	89.24	25.34	64.9

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.