COSE:BRR.N0000 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	11.38	21.45	22.08	16.47	0.82	-23.31
Depreciation & Amortization	12.03	8.98	8.64	8.18	7.18	7.77
Loss (Gain) From Sale of Assets	0.08	0.08	-0.1	-	-	-
Other Operating Activities	-5.72	-1.39	-8.34	-1.71	-6.5	-9.25
Change in Accounts Receivable	-0.51	-2.04	-2.3	-0.65	-2.06	3.96
Change in Inventory	0.67	0.4	-0.37	-1.21	-0.82	0.17
Change in Accounts Payable	1.44	3.37	1.42	4.57	0.76	-0.5
Change in Other Net Operating Assets	2.13	0.43	0.99	-3.49	0.47	0.78
Operating Cash Flow	21.5	31.29	22.02	22.16	-0.16	-20.39
Operating Cash Flow Growth	-36.77%	42.07%	-0.64%	-	-	-
Capital Expenditures	-13.09	-22.48	-7.33	-4.67	-4.82	-1.06
Sale of Property, Plant & Equipment	0.02	0.19	0.1	-	-	-
Investment in Securities	-2.85	-7.49	-20.69	-33	16.43	2.59
Other Investing Activities	10.04	10.43	16.88	0.77	3.94	6.83
Investing Cash Flow	-5.88	-19.34	-11.04	-36.91	15.55	8.37
Common Dividends Paid	-16.12	-16.12	-10.75	-	-	-2.69
Financing Cash Flow	-16.12	-16.12	-10.75	-	-	-2.69
Foreign Exchange Rate Adjustments	0.04	0.04	-0.03	0.51	1.47	0.05
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-	-
Net Cash Flow	-0.47	-4.13	0.21	-14.23	16.86	-14.66
Free Cash Flow	8.41	8.81	14.69	17.49	-4.99	-21.45
Free Cash Flow Growth	-54.01%	-40.03%	-16.01%	-	-	-
Free Cash Flow Margin	6.49%	6.31%	12.67%	17.75%	-9.61%	-225.80%
Free Cash Flow Per Share	0.17	0.16	0.27	0.33	-0.09	-0.40
Cash Income Tax Paid	-	-	2.41	1.07	1.81	0.23
Levered Free Cash Flow	3.11	0.79	8.65	11.81	-2.88	-8.15
Unlevered Free Cash Flow	3.11	0.79	8.65	11.81	-2.88	-8.15
Change in Working Capital	3.73	2.16	-0.26	-0.78	-1.66	4.4

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