BPPL Holdings 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	-55.63	-54.61	96.58	511.16	649.7	496.9
Depreciation & Amortization	457.93	439.95	316.53	274.88	194.3	200.41
Other Amortization	8.33	8.33	7.68	7.53	6.35	2.23
Loss (Gain) From Sale of Assets	-0.56	-1.56	-80.74	-0.22	-0.62	3.13
Other Operating Activities	-107.58	-57.59	-18.87	-304.56	309.35	4.96
Change in Accounts Receivable	48.8	46.05	-116.78	929.61	-1,168	-626.18
Change in Inventory	-63.95	-168.15	104.84	-372.08	-333.88	-45.83
Change in Accounts Payable	27.57	134.16	55.05	-454.68	509.55	99.22
Operating Cash Flow	314.9	346.58	364.3	591.64	166.78	134.84
Operating Cash Flow Growth	10.13%	-4.86%	-38.43%	254.75%	23.68%	-86.33%
Capital Expenditures	-154.69	-151.25	-596.8	-195.71	-1,225	-533.54
Sale of Property, Plant & Equipment	0.7	1.94	241.29	1.03	1.86	4.5
Sale (Purchase) of Intangibles	-4.37	-4.37	-10.41	-2.77	-43.94	-4.38
Investment in Securities	-106.71	-43.06	-	67.04	237.67	-256.7
Other Investing Activities	2.71	0.35	0.29	0.54	0.64	14.94
Investing Cash Flow	-262.36	-196.38	-365.62	-129.86	-1,028	-775.19
Long-Term Debt Issued	-	7,764	4,960	3,656	5,319	2,627
Long-Term Debt Repaid	-	-7,498	-5,082	-4,035	-4,311	-2,388
Net Debt Issued (Repaid)	101.19	265.44	-122.16	-378.41	1,008	238.32
Common Dividends Paid	-138.08	-107.4	-55.23	-	-128.87	-73.64
Other Financing Activities	-0	-0	-	-	-	-
Financing Cash Flow	-36.89	158.05	-177.39	-378.41	878.94	164.68
Miscellaneous Cash Flow Adjustments	-	-	0	-	-0	0
Net Cash Flow	15.66	308.24	-178.72	83.37	17.37	-475.66
Free Cash Flow	160.21	195.33	-232.5	395.93	-1,058	-398.7
Free Cash Flow Growth	86.33%	-	-	-	-	-
Free Cash Flow Margin	3.02%	3.53%	-4.30%	6.33%	-21.88%	-11.60%
Free Cash Flow Per Share	0.52	0.64	-0.76	1.29	-3.45	-1.30
Cash Interest Paid	187.03	230	277.04	308.9	69.83	61.65
Cash Income Tax Paid	87.67	143.37	79.11	58.13	112.69	76.22
Levered Free Cash Flow	282.7	245.36	-137.95	636.91	-1,755	-580.42
Unlevered Free Cash Flow	395.28	394.8	38.24	833.39	-1,709	-538.76
Change in Working Capital	12.42	12.05	43.12	102.85	-992.3	-572.79

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