Ceylinco Holdings PLC (COSE:CINS.N0000)

Ceylinco Holdings Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	10,311	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	5,568	2,811	1,389	-2,077	-4,581	1,340
Operating Cash Flow	40,043	37,423	33,565	24,777	19,317	21,147
Operating Cash Flow Growth	4.25%	11.49%	35.47%	28.27%	-8.65%	15.08%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-4,362	-3,576	-2,653	-3,182	-3,018	-1,371
Sale of Property, Plant & Equipment	186.78	-	358.85	557.5	49.79	62.5
Purchase / Sale of Intangible Assets	39.41	-32.87	-221.46	-182.61	-256.67	-121.81
Cash Acquisitions	-	-	-	-	-4,148	-
Investment in Securities	388,979	385,908	-24,836	-22,266	-7,619	-21,536
Other Investing Activities	-4,172	-	-	-	-	353.24
Investing Cash Flow	-39,516	-37,905	-27,369	-25,436	-15,271	-22,924

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Long-Term Debt Issued	-	3,908	338.43	4,360	-	3,041
Total Debt Repaid	-672.8	-810.3	-4,704	-2,235	-3,275	-364.92
Lease Payments	-533.15	-533.15	-441.5	-377.23	-388.39	-364.92
Net Debt Issued (Repaid)	3,344	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	-132.5	-133.79	-160.78	-163	-151.19	-
Financing Cash Flow	1,864	1,616	-5,794	772.96	-4,536	1,507

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	24.57	-33.32	51.9	1,285	346.96	31.58
Net Cash Flow	2,415	1,102	453.04	1,399	-143.18	-238.59

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	35,680	33,847	30,912	21,596	16,298	19,776
Free Cash Flow Growth	-3.57%	9.50%	43.14%	32.50%	-17.59%	13.16%
Free Cash Flow Margin	33.68%	34.25%	33.96%	24.56%	21.25%	32.84%
Free Cash Flow Per Share	1350.81	1281.40	1170.27	817.58	617.03	748.69
Levered Free Cash Flow	-2,924	5,841	4,377	12,200	9,978	6,920
Unlevered Free Cash Flow	-2,730	6,023	4,551	12,371	10,144	7,014
Free Cash Flow After Leases	35,147	33,314	30,470	21,218	15,910	19,411

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	484.78	415	388.98	951.85	180.45	114.92
Cash Income Tax Paid	1,796	2,157	4,036	3,193	4,172	1,372
Change in Working Capital	24,520	24,520	22,420	15,200	8,331	10,356

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 6, 2026

Data Sources Report a data error