Ceylinco Holdings Cash Flow Statement

Financials in millions LKR. Fiscal year is January - December.

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	10,342	10,448	9,470	10,795	12,643	9,736
Depreciation & Amortization	1,374	1,374	1,384	1,448	1,296	1,247
Other Amortization	112.75	112.75	294.41	251.71	209.37	190.64
Gain (Loss) on Sale of Assets	-21.59	-21.59	-11.23	-39.89	-108.33	-170.54
Gain (Loss) on Sale of Investments	-	-	-	-	2,782	-
Change in Accounts Receivable	-1,464	-1,464	-2,020	-8,347	-9,195	-3,010
Reinsurance Recoverable	-12,502	-12,502	-2,266	-1,163	-535.89	-1,835
Change in Accounts Payable	1,666	1,666	3,057	-4.35	4,300	1,196
Change in Insurance Reserves / Liabilities	36,821	36,821	23,650	24,714	13,762	14,005
Other Operating Activities	269.99	2,811	1,389	-2,077	-4,581	1,340
Operating Cash Flow	34,776	37,423	33,565	24,777	19,317	21,147
Operating Cash Flow Growth	7.36%	11.49%	35.47%	28.27%	-8.65%	15.08%
Capital Expenditures	-4,045	-3,576	-2,653	-3,182	-3,018	-1,371
Sale of Property, Plant & Equipment	-	-	358.85	557.5	49.79	62.5
Purchase / Sale of Intangible Assets	86.4	-32.87	-221.46	-182.61	-256.67	-121.81
Cash Acquisitions	-	-	-	-	-4,148	-
Investment in Securities	393,119	385,908	-24,836	-22,266	-7,619	-21,536
Other Investing Activities	-3,821	-	-	-	-	353.24
Investing Cash Flow	-34,983	-37,905	-27,369	-25,436	-15,271	-22,924
Long-Term Debt Issued	-	3,908	338.43	4,360	-	3,041
Total Debt Repaid	-822.26	-810.3	-4,704	-2,235	-3,275	-364.92
Net Debt Issued (Repaid)	2,795	3,097	-4,366	2,125	-3,275	2,676
Common Dividends Paid	-1,347	-1,347	-1,268	-1,189	-1,109	-1,168
Other Financing Activities	-133.79	-133.79	-160.78	-163	-151.19	-
Financing Cash Flow	1,314	1,616	-5,794	772.96	-4,536	1,507
Foreign Exchange Rate Adjustments	-32.55	-33.32	51.9	1,285	346.96	31.58
Net Cash Flow	1,074	1,102	453.04	1,399	-143.18	-238.59
Free Cash Flow	30,731	33,847	30,912	21,596	16,298	19,776
Free Cash Flow Growth	-0.69%	9.50%	43.14%	32.50%	-17.59%	13.16%
Free Cash Flow Margin	30.01%	34.25%	33.96%	24.56%	21.25%	32.84%
Free Cash Flow Per Share	1163.43	1281.40	1170.27	817.58	617.03	748.69
Cash Interest Paid	415	415	388.98	951.85	180.45	114.92
Cash Income Tax Paid	2,157	2,157	4,036	3,193	4,172	1,372
Levered Free Cash Flow	-1,484	5,841	4,377	12,200	9,978	6,920
Unlevered Free Cash Flow	-1,285	6,023	4,551	12,371	10,144	7,014
Change in Working Capital	24,520	24,520	22,420	15,200	8,331	10,356

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