Bogala Graphite Lanka Cash Flow Statement

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	279.41	276.04	161.12	155.32	664.34	239.4
Depreciation & Amortization	56.29	52.47	45.16	39.85	37.87	41.32
Other Amortization	1.15	1.15	1.73	1.73	0.58	0.08
Loss (Gain) From Sale of Assets	-21.36	-21.35	-0.11	-0.9	-0.91	-0.48
Asset Writedown & Restructuring Costs	-	-	-	-	0.13	-
Other Operating Activities	21.37	21.24	-17.55	-45.38	72.32	11.97
Change in Accounts Receivable	19.3	25.21	-77.63	-26.85	-1.28	-10.67
Change in Inventory	-15.3	-56.74	98.23	-0.24	-256.99	-14.9
Change in Accounts Payable	2.82	17.76	-9.1	-6.68	36.21	41.37
Change in Other Net Operating Assets	-7.09	-21.48	-13.91	-0.12	-11.34	6.19
Operating Cash Flow	336.6	294.3	187.93	116.71	540.94	314.28
Operating Cash Flow Growth	15.79%	56.60%	61.02%	-78.42%	72.12%	154.42%
Capital Expenditures	-152.36	-148.53	-112.66	-101.84	-77.73	-26.83
Sale of Property, Plant & Equipment	21.84	21.84	0.11	1.33	0.91	0.48
Sale (Purchase) of Intangibles	-6.9	-7.59	-5.62	-31.69	-34.58	-21.35
Other Investing Activities	16.21	22.05	22.13	17.05	18.18	5.29
Investing Cash Flow	-121.21	-112.23	-96.04	-115.16	-93.22	-42.41
Long-Term Debt Repaid	-	-	-2.01	-2.28	-9.17	-39.7
Net Debt Issued (Repaid)	-	-	-2.01	-2.28	-9.17	-39.7
Common Dividends Paid	-757.06	-757.06	-	-	-	-
Financing Cash Flow	-757.06	-757.06	-2.01	-2.28	-9.17	-39.7
Miscellaneous Cash Flow Adjustments	0	-	-	-0	-	0
Net Cash Flow	-541.68	-575	89.88	-0.73	438.55	232.16
Free Cash Flow	184.24	145.77	75.28	14.87	463.21	287.44
Free Cash Flow Growth	-4.60%	93.65%	406.29%	-96.79%	61.15%	251.59%
Free Cash Flow Margin	10.85%	8.84%	4.26%	0.92%	27.25%	25.52%
Free Cash Flow Per Share	1.95	1.54	0.80	0.16	4.89	3.04
Cash Interest Paid	-	-	0.11	-	-	0.57
Cash Income Tax Paid	104.28	104.28	88.5	133.4	62.96	28.7
Levered Free Cash Flow	129.4	83.67	151.69	19.85	75.74	195.35
Unlevered Free Cash Flow	129.56	83.83	151.9	20.24	76.24	196.35
Change in Working Capital	-0.26	-35.25	-2.41	-33.89	-233.39	22

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