Bansei Royal Resorts Hikkaduwa PLC (COSE:BRR.N0000)

COSE:BRR.N0000 Cash Flow Statement

Financials in millions LKR. Fiscal year is April - March.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	15.11	21.45	22.08	16.47	0.82
Depreciation & Amortization	12.39	8.98	8.64	8.18	7.18
Loss (Gain) From Sale of Assets	0.1	0.08	-0.1	-	-
Other Operating Activities	-3.16	-1.39	-8.34	-1.71	-6.5
Change in Accounts Receivable	-0.44	-2.04	-2.3	-0.65	-2.06
Change in Inventory	-0.3	0.4	-0.37	-1.21	-0.82
Change in Accounts Payable	0.92	3.37	1.42	4.57	0.76
Change in Other Net Operating Assets	-0.72	0.43	0.99	-3.49	0.47
Operating Cash Flow	23.91	31.29	22.02	22.16	-0.16
Operating Cash Flow Growth	-23.59%	42.07%	-0.64%	-	-
Capital Expenditures	-7.45	-22.48	-7.33	-4.67	-4.82
Sale of Property, Plant & Equipment	0.02	0.19	0.1	-	-
Investment in Securities	1.06	-7.49	-20.69	-33	16.43
Other Investing Activities	10.69	10.43	16.88	0.77	3.94
Investing Cash Flow	4.32	-19.34	-11.04	-36.91	15.55
Common Dividends Paid	-16.12	-16.12	-10.75	-	-
Financing Cash Flow	-16.12	-16.12	-10.75	-	-
Foreign Exchange Rate Adjustments	0.05	0.04	-0.03	0.51	1.47
Net Cash Flow	12.16	-4.13	0.21	-14.23	16.86
Free Cash Flow	16.46	8.81	14.69	17.49	-4.99
Free Cash Flow Growth	86.81%	-40.03%	-16.01%	-	-
Free Cash Flow Margin	12.14%	6.31%	12.67%	17.75%	-9.61%
Free Cash Flow Per Share	0.30	0.16	0.27	0.33	-0.09
Cash Income Tax Paid	-	-	2.41	1.07	1.81
Levered Free Cash Flow	-117.03	0.79	8.65	11.81	-2.88
Unlevered Free Cash Flow	-117.03	0.79	8.65	11.81	-2.88
Change in Working Capital	-0.53	2.16	-0.26	-0.78	-1.66

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