Ceylinco Holdings Cash Flow Statement

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	10,484	9,470	10,795	12,643	9,736
Depreciation & Amortization	-	-	1,448	1,296	1,247
Other Amortization	-	-	251.71	209.37	190.64
Gain (Loss) on Sale of Assets	-	-	-39.89	-108.33	-170.54
Gain (Loss) on Sale of Investments	-	-	-	2,782	-
Change in Accounts Receivable	-	-	-8,347	-9,195	-3,010
Reinsurance Recoverable	-	-	-1,163	-535.89	-1,835
Change in Accounts Payable	-	-	-4.35	4,300	1,196
Change in Insurance Reserves / Liabilities	-	-	24,714	13,762	14,005
Other Operating Activities	17,538	24,095	-2,077	-4,581	1,340
Operating Cash Flow	28,022	33,565	24,777	19,317	21,147
Operating Cash Flow Growth	-16.51%	35.47%	28.27%	-8.65%	15.08%
Capital Expenditures	-3,225	-2,653	-3,182	-3,018	-1,371
Sale of Property, Plant & Equipment	734.66	358.85	557.5	49.79	62.5
Purchase / Sale of Intangible Assets	-27.97	-221.46	-182.61	-256.67	-121.81
Cash Acquisitions	-	-	-	-4,148	-
Investment in Securities	-23,051	-24,836	-22,266	-7,619	-21,536
Other Investing Activities	-	-	-	-	353.24
Investing Cash Flow	-25,569	-27,369	-25,436	-15,271	-22,924
Long-Term Debt Issued	455.05	338.43	4,360	-	3,041
Total Debt Repaid	-358.34	-4,704	-2,235	-3,275	-364.92
Net Debt Issued (Repaid)	96.71	-4,366	2,125	-3,275	2,676
Common Dividends Paid	-1,483	-1,268	-1,189	-1,109	-1,168
Other Financing Activities	-	-160.78	-163	-151.19	-
Financing Cash Flow	-1,386	-5,794	772.96	-4,536	1,507
Foreign Exchange Rate Adjustments	34.89	51.9	1,285	346.96	31.58
Miscellaneous Cash Flow Adjustments	-0.1	-	-	-	-
Net Cash Flow	1,101	453.04	1,399	-143.18	-238.59
Free Cash Flow	24,796	30,912	21,596	16,298	19,776
Free Cash Flow Growth	-19.78%	43.14%	32.50%	-17.59%	13.16%
Free Cash Flow Margin	24.89%	33.89%	24.56%	21.25%	32.84%
Free Cash Flow Per Share	938.74	1170.27	817.58	617.03	748.69
Cash Interest Paid	590.46	388.98	951.85	180.45	114.92
Cash Income Tax Paid	2,157	4,036	3,193	4,172	1,372
Levered Free Cash Flow	-5,426	-2,091	12,200	9,978	6,920
Unlevered Free Cash Flow	-5,142	-1,834	12,371	10,144	7,014
Change in Working Capital	-	-	15,200	8,331	10,356

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