Hikkaduwa Beach Resort Cash Flow Statement

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	91.07	-163.7	-592.66	-1,148	-329.32	-491.35
Depreciation & Amortization	184.85	193.76	202.4	194.02	183.29	183.07
Other Amortization	-	-	0.17	0.62	0.86	0.92
Loss (Gain) From Sale of Assets	-0.05	-75.07	-	-0.16	-1.87	-0.31
Asset Writedown & Restructuring Costs	-	-	-	-62.77	-	-17.51
Loss (Gain) From Sale of Investments	-7.54	-4.96	-2.48	-0.77	36.78	-2.09
Loss (Gain) on Equity Investments	-72.26	-24.75	-72.31	158	-126.12	-13.86
Provision & Write-off of Bad Debts	4.72	4.79	0.25	1.15	0.6	2.55
Other Operating Activities	-169.85	4.17	86.22	743.31	187.65	202.69
Change in Accounts Receivable	40.25	-57.26	-80.64	-98.24	-49.84	66.51
Change in Inventory	0.02	0.44	-8.37	-15.49	-7.99	3.38
Change in Accounts Payable	-76.16	-333.42	90.03	120.17	48.91	-51.15
Change in Unearned Revenue	-171.5	63.34	-115.13	96.98	25.38	-22.08
Change in Other Net Operating Assets	-91.12	-12.38	10.91	-4.83	-5.53	0.65
Operating Cash Flow	-267.57	-405.04	-481.62	-16.07	-37.22	-138.59
Capital Expenditures	-36.42	-14.9	-54.93	-69.77	-39.34	-27.37
Sale of Property, Plant & Equipment	-3.85	38.3	-	0.16	2.05	-
Divestitures	-410.02	-	-	-	161.09	6.16
Sale (Purchase) of Intangibles	-	-	-	-	-	-22.03
Investment in Securities	500.99	500.99	-	-	-	196.33
Other Investing Activities	-100.91	9.26	2.75	4.6	3.63	0.31
Investing Cash Flow	-50.2	533.66	-52.18	-65.02	127.43	153.4
Long-Term Debt Issued	-	331.81	-	602.59	-	49.4
Long-Term Debt Repaid	-	-862.09	-116.7	-562.09	-	-4.48
Net Debt Issued (Repaid)	-88.62	-530.28	-116.7	40.5	-	44.92
Issuance of Common Stock	885.09	1,019	-	-	-	-
Other Financing Activities	-841.1	-369.2	676.89	16.27	-21.04	-63.51
Financing Cash Flow	-44.62	119.18	560.19	56.78	-21.04	-18.58
Miscellaneous Cash Flow Adjustments	0	-	0	-	-	-
Net Cash Flow	-362.4	247.79	26.39	-24.31	69.17	-3.78
Free Cash Flow	-303.99	-419.95	-536.55	-85.84	-76.56	-165.96
Free Cash Flow Margin	-16.17%	-23.11%	-32.43%	-7.16%	-13.12%	-48.19%
Free Cash Flow Per Share	-0.56	-0.80	-1.88	-0.30	-0.27	-0.58
Cash Interest Paid	341.91	395.44	576.2	117.5	42.52	44.81
Cash Income Tax Paid	-	-	1.18	0.37	-	-
Levered Free Cash Flow	-91.82	-118.1	-497.58	-230.33	-255.6	-73.73
Unlevered Free Cash Flow	104.37	129.05	-107.78	287.37	-66.04	111.82
Change in Working Capital	-298.51	-339.28	-103.2	98.58	10.92	-2.7

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