Beruwala Resorts Cash Flow Statement

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	-2.53	97.46	182.33	-284.32	-139.67
Depreciation & Amortization	55.96	43.99	41.86	41.67	45.19
Other Amortization	1.35	0.43	-	0.36	0.48
Loss (Gain) From Sale of Assets	-	0.44	-4.56	-	-9.03
Other Operating Activities	93.26	45.24	-133.06	107.45	85.2
Change in Accounts Receivable	-42.57	29.91	-89.63	-31.91	-19.38
Change in Inventory	2.54	-1.22	-4.05	-3.41	-2.79
Change in Accounts Payable	-0.35	-27.96	1.73	75.26	28.9
Change in Other Net Operating Assets	58.32	-37.94	-62.28	49.3	18.61
Operating Cash Flow	165.98	150.35	-67.66	-45.6	7.5
Operating Cash Flow Growth	10.39%	-	-	-	-
Capital Expenditures	-76.52	-108.13	-58.21	-22.39	-9.17
Sale of Property, Plant & Equipment	-	0.86	-	0.15	0.5
Sale (Purchase) of Intangibles	-2.72	-3.09	-	-	-
Investment in Securities	-	-	-0.68	-	-
Other Investing Activities	0.96	0.88	2.16	11.58	3.48
Investing Cash Flow	-78.29	-109.49	-56.73	-10.65	-5.19
Long-Term Debt Issued	49.35	236.89	232.18	42.63	62.15
Long-Term Debt Repaid	-126.91	-283	-203.95	-25.54	-64.69
Net Debt Issued (Repaid)	-77.56	-46.11	28.23	17.08	-2.53
Issuance of Common Stock	-	-	120.65	-	-
Common Dividends Paid	-70.05	-	-	-	-
Other Financing Activities	-	-	0	-	-
Financing Cash Flow	-147.61	-46.11	148.88	17.08	-2.53
Net Cash Flow	-59.92	-5.24	24.5	-39.16	-0.22
Free Cash Flow	89.46	42.22	-125.87	-67.98	-1.67
Free Cash Flow Growth	111.89%	-	-	-	-
Free Cash Flow Margin	10.62%	5.02%	-17.42%	-18.45%	-0.69%
Free Cash Flow Per Share	0.35	0.06	-0.20	-0.11	-0.00
Cash Interest Paid	49.17	51.75	84.12	122.13	38.39
Cash Income Tax Paid	1.28	-0.4	0.75	-	-
Levered Free Cash Flow	51.41	-23.69	-143.57	-0.64	17.45
Unlevered Free Cash Flow	84.73	10.49	-91.39	75.49	41.23
Change in Working Capital	17.94	-37.22	-154.23	89.24	25.34