Waskaduwa 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	Sep '25 Sep 30, 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	-127.34	-169.18	-408.14	-708.17	-340.53	-335.23
Depreciation & Amortization	142.65	148.76	161.48	169.3	145.76	145.83
Other Amortization	-	-	-	0.31	0.55	0.6
Loss (Gain) From Sale of Assets	-	-	-	-21.66	-0.88	-0.31
Provision & Write-off of Bad Debts	-0.16	-0.35	-	-	-	2.27
Other Operating Activities	14.97	31.79	31.7	475.14	153.47	155.62
Change in Accounts Receivable	2.15	35.42	-142.92	-9.39	-16.03	47.86
Change in Inventory	2.85	3.59	-8.8	-11.83	-6.09	2.15
Change in Accounts Payable	118.9	-54.77	54.94	81.31	44.14	-32.34
Change in Unearned Revenue	-9.42	-10.84	1.07	2.27	9.22	-20.9
Change in Other Net Operating Assets	-75.82	-13.73	14.57	-4.7	-4.34	-1.19
Operating Cash Flow	68.76	-29.31	-296.11	-27.41	-14.74	-35.64
Capital Expenditures	-23.03	-12.33	-21.05	-38.72	-22.69	-2.12
Sale of Property, Plant & Equipment	-	-	-	0.16	0.88	0.31
Investment in Securities	-116.47	-	-	-	-	-
Other Investing Activities	1.78	2.1	2.33	3.6	0.71	1.08
Investing Cash Flow	-137.73	-10.23	-18.72	-34.96	-21.1	-0.73
Short-Term Debt Issued	-	-	349.07	52	81.1	14.67
Long-Term Debt Issued	-	-	-	-	-	24.8
Total Debt Issued	68.98	-	349.07	52	81.1	39.47
Short-Term Debt Repaid	-	-127.29	-	-	-	-
Long-Term Debt Repaid	-	-494.41	-19.18	-15.03	-	-2.34
Total Debt Repaid	-593.31	-621.69	-19.18	-15.03	-	-2.34
Net Debt Issued (Repaid)	-524.33	-621.69	329.89	36.97	81.1	37.14
Issuance of Common Stock	678.29	678.29	-	-	-	-
Financing Cash Flow	153.96	56.6	329.89	36.97	81.1	37.14
Miscellaneous Cash Flow Adjustments	0	-	-	-	-	-
Net Cash Flow	84.99	17.06	15.06	-25.41	45.26	0.76
Free Cash Flow	45.73	-41.64	-317.17	-66.13	-37.43	-37.77
Free Cash Flow Margin	3.63%	-3.41%	-29.07%	-8.83%	-10.67%	-15.83%
Free Cash Flow Per Share	0.05	-0.05	-0.57	-0.12	-0.07	-0.07
Cash Interest Paid	206.95	210.6	319.16	28.84	9.47	8.33
Cash Income Tax Paid	-	-	0.24	0.04	-	-
Levered Free Cash Flow	77.31	102.43	-326.41	-208.13	-140.98	22.6
Unlevered Free Cash Flow	217.26	254.67	-105.81	109.62	-41.91	126.66
Change in Working Capital	38.65	-40.33	-81.15	57.66	26.89	-4.43

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.