Lanka Ceramic PLC (COSE:CERA.N0000)

Lanka Ceramic Cash Flow Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	120.09	119.59	89.24	-44.21	75.45	67.84
Depreciation & Amortization	26.28	27.75	27.89	21.1	11.81	12.5
Loss (Gain) From Sale of Assets	2.06	-0.33	-0.14	-	-10.35	-3.07
Asset Writedown & Restructuring Costs	-1.75	-1.75	-44.64	-3.16	-43.95	-39.44
Other Operating Activities	6.9	10.86	-12.79	44.35	70.23	9.47
Change in Accounts Receivable	-41.85	2.34	126.67	-162.79	-37.86	8.09
Change in Inventory	2	0.58	-2.39	-1.72	-1.3	1.21
Change in Accounts Payable	-12.39	-12.37	15.41	-64.64	59.95	-16.04
Operating Cash Flow	101.34	146.68	199.24	-211.05	123.97	40.56
Operating Cash Flow Growth	-46.74%	-26.38%	-	-	205.66%	72.35%
Capital Expenditures	-3.92	-5	-11.98	-164.78	-3.16	-36.51
Sale of Property, Plant & Equipment	2.85	10.85	4.8	-	46.51	3.23
Cash Acquisitions	-	-	-	-	-	-0
Other Investing Activities	12.01	10.16	20.91	36.89	1.44	1
Investing Cash Flow	10.94	16.02	13.73	-127.89	44.79	-32.28
Long-Term Debt Issued	-	-	40	273.06	-	9.5
Long-Term Debt Repaid	-	-8.52	-214.51	-151.11	-31.29	-13.73
Net Debt Issued (Repaid)	-	-8.52	-174.51	121.96	-31.29	-4.23
Common Dividends Paid	-38.4	-7.2	-15	-15.6	-5.4	-7.8
Other Financing Activities	-	-	19.5	-	-	-
Financing Cash Flow	-38.4	-15.72	-170.01	106.36	-36.69	-12.03
Miscellaneous Cash Flow Adjustments	-	-	-	-	-	0
Net Cash Flow	73.88	146.97	42.96	-232.58	132.07	-3.76
Free Cash Flow	97.43	141.68	187.26	-375.83	120.82	4.05
Free Cash Flow Growth	-47.77%	-24.34%	-	-	2883.82%	-82.22%
Free Cash Flow Margin	43.15%	61.93%	86.11%	-84.11%	28.25%	3.34%
Free Cash Flow Per Share	16.23	23.61	31.21	-62.64	20.14	0.68
Cash Interest Paid	3.45	4.68	36.34	56.24	6.01	8.13
Cash Income Tax Paid	0.22	-	-	-	-	-
Levered Free Cash Flow	11.39	30.49	141.35	-408.87	60.77	16.67
Unlevered Free Cash Flow	13.55	33.42	164.06	-373.73	64.53	21.77
Change in Working Capital	-52.24	-9.44	139.69	-229.14	20.79	-6.74

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