Ceylon Beverage Holdings 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	5,860	5,117	3,963	3,408	2,070
Depreciation & Amortization	3,138	2,837	2,436	1,875	1,603
Other Amortization	-	14.1	-	-	12.36
Loss (Gain) From Sale of Assets	48.05	2.2	-159.68	41.97	15.52
Asset Writedown & Restructuring Costs	64.71	-57.89	-225.51	226.75	308.44
Provision & Write-off of Bad Debts	23.55	6.78	1.98	9.93	-0.16
Other Operating Activities	6,716	5,479	7,140	974.83	478.65
Change in Accounts Receivable	1,234	409.69	-477.27	-3,202	-629.29
Change in Inventory	-1,477	728.45	-1,621	-2,963	-805.73
Change in Accounts Payable	1,422	1,003	-266.62	1,479	1,379
Change in Income Taxes	1,882	-753.05	3,087	-363.07	525.13
Change in Other Net Operating Assets	-45.82	-21.37	47.57	-79.72	32.93
Operating Cash Flow	18,863	14,766	13,925	1,407	4,990
Operating Cash Flow Growth	27.75%	6.04%	889.86%	-71.81%	-11.68%
Capital Expenditures	-3,649	-4,828	-5,398	-4,296	-2,093
Sale of Property, Plant & Equipment	5.51	-	-	-	14.01
Sale (Purchase) of Intangibles	-129.19	-15.67	-41.22	-7.82	-7.46
Investment in Securities	-	-3,000	-500	-	-
Other Investing Activities	-3,479	1,307	1,298	1,853	1,028
Investing Cash Flow	-7,252	-6,537	-4,642	-2,451	-1,058
Long-Term Debt Issued	12,194	16,350	4,400	2,400	2,000
Long-Term Debt Repaid	-12,933	-15,424	-6,734	-1,290	-1,880
Net Debt Issued (Repaid)	-739.17	926.11	-2,334	1,110	119.64
Common Dividends Paid	-2,533	-2,375	-4,327	-2,278	-1,338
Other Financing Activities	-1,468	-2,166	-2,725	0.42	1.62
Financing Cash Flow	-4,740	-3,615	-9,385	-1,167	-1,216
Foreign Exchange Rate Adjustments	199.17	-46.6	-20.93	376.99	735.4
Net Cash Flow	7,071	4,568	-122.02	-1,834	3,451
Free Cash Flow	15,214	9,938	8,527	-2,889	2,897
Free Cash Flow Growth	53.09%	16.55%	-	-	-35.45%
Free Cash Flow Margin	11.24%	7.94%	7.62%	-2.98%	4.81%
Free Cash Flow Per Share	724.91	473.53	406.29	-137.66	138.05
Cash Interest Paid	-	2,167	2,725	3,463	1,005
Cash Income Tax Paid	-	6,022	4,308	4,037	2,148
Levered Free Cash Flow	4,976	9,174	6,810	-807.6	3,861
Unlevered Free Cash Flow	5,914	10,093	8,436	1,447	4,525
Change in Working Capital	3,014	1,367	769.22	-5,129	502.13

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