Bogawantalawa Tea Estates 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	873	1,043	580.67	1,228	99.71	225.03
Depreciation & Amortization	251.2	227.84	204.65	207.2	187.53	231.75
Other Amortization	-	-	-	-	-	0.46
Loss (Gain) From Sale of Assets	-15.96	-15.96	0.3	-15.91	-15.73	-166.48
Asset Writedown & Restructuring Costs	-275.38	-259.58	-135.8	-98.81	-47.98	-158.51
Loss (Gain) on Equity Investments	-	-	-	-	-	-9.95
Other Operating Activities	-104.16	254.54	-82.19	330.81	70.42	211.17
Change in Accounts Receivable	-185.58	-73.69	-88.02	-72.17	-32.74	-124.09
Change in Inventory	173.79	-251.59	69.67	-246.73	19.65	-53.48
Change in Accounts Payable	207.15	118.25	-38.32	6.72	-82.11	79.69
Change in Other Net Operating Assets	2.57	-0.73	1.84	-28.11	-1.2	21.76
Operating Cash Flow	926.64	1,042	512.81	1,311	197.55	257.35
Operating Cash Flow Growth	-31.14%	103.20%	-60.88%	563.52%	-23.24%	-
Capital Expenditures	-317.56	-251.24	-296.31	-177.74	-185.73	-164.23
Sale of Property, Plant & Equipment	115.18	115.76	55.32	14.9	89.57	20.68
Divestitures	-	-	-	-	-	15.02
Investment in Securities	-388.29	-388.29	-7.06	-405.59	113.86	14.33
Other Investing Activities	28.95	-	176.96	101.25	40.29	56.15
Investing Cash Flow	-561.71	-523.76	-71.1	-467.19	57.99	-58.04
Short-Term Debt Issued	-	-	-	-	-	297.52
Long-Term Debt Issued	-	-	-	306.16	760.92	292.25
Total Debt Issued	-	-	-	306.16	760.92	589.77
Long-Term Debt Repaid	-	-484.08	-269.01	-792.68	-973.85	-897.69
Total Debt Repaid	-437.92	-484.08	-269.01	-792.68	-973.85	-897.69
Net Debt Issued (Repaid)	-437.92	-484.08	-269.01	-486.52	-212.93	-307.92
Common Dividends Paid	-293.13	-	-125.63	-	-	-0.21
Other Financing Activities	-	-	0.58	2.43	5.35	-
Financing Cash Flow	-731.05	-484.08	-394.05	-484.1	-207.58	-308.14
Miscellaneous Cash Flow Adjustments	-	-	-	-	-	-0
Net Cash Flow	-366.12	34.18	47.66	359.49	47.96	-108.83
Free Cash Flow	609.08	790.78	216.5	1,133	11.82	93.12
Free Cash Flow Growth	-44.08%	265.26%	-80.89%	9484.42%	-87.30%	-
Free Cash Flow Margin	11.26%	15.35%	4.36%	20.88%	0.35%	2.15%
Free Cash Flow Per Share	7.27	9.44	2.58	13.53	0.14	1.11
Cash Interest Paid	107.68	77.2	92.72	156.21	117.72	194.74
Cash Income Tax Paid	148.09	-	-	-	-	-
Levered Free Cash Flow	442.89	306.14	-102.76	417.61	-257.61	122.13
Unlevered Free Cash Flow	697.63	541.83	80.87	641.79	-94.14	381.05
Change in Working Capital	197.93	-207.76	-54.83	-340.29	-96.4	-76.13

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