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	2016 - 2020
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	2016 - 2020
Net Income	-127.34	-169.18	-408.14	-708.17	-340.53	-335.23	Upgrade
Depreciation & Amortization	142.65	148.76	161.48	169.3	145.76	145.83	Upgrade
Other Amortization	-	-	-	0.31	0.55	0.6	Upgrade
Loss (Gain) From Sale of Assets	-	-	-	-21.66	-0.88	-0.31	Upgrade
Provision & Write-off of Bad Debts	-0.16	-0.35	-	-	-	2.27	Upgrade
Other Operating Activities	14.97	31.79	31.7	475.14	153.47	155.62	Upgrade
Change in Accounts Receivable	2.15	35.42	-142.92	-9.39	-16.03	47.86	Upgrade
Change in Inventory	2.85	3.59	-8.8	-11.83	-6.09	2.15	Upgrade
Change in Accounts Payable	118.9	-54.77	54.94	81.31	44.14	-32.34	Upgrade
Change in Unearned Revenue	-9.42	-10.84	1.07	2.27	9.22	-20.9	Upgrade
Change in Other Net Operating Assets	-75.82	-13.73	14.57	-4.7	-4.34	-1.19	Upgrade
Operating Cash Flow	68.76	-29.31	-296.11	-27.41	-14.74	-35.64	Upgrade
Capital Expenditures	-23.03	-12.33	-21.05	-38.72	-22.69	-2.12	Upgrade
Sale of Property, Plant & Equipment	-	-	-	0.16	0.88	0.31	Upgrade
Investment in Securities	-116.47	-	-	-	-	-	Upgrade
Other Investing Activities	1.78	2.1	2.33	3.6	0.71	1.08	Upgrade
Investing Cash Flow	-137.73	-10.23	-18.72	-34.96	-21.1	-0.73	Upgrade
Short-Term Debt Issued	-	-	349.07	52	81.1	14.67	Upgrade
Long-Term Debt Issued	-	-	-	-	-	24.8	Upgrade
Total Debt Issued	68.98	-	349.07	52	81.1	39.47	Upgrade
Short-Term Debt Repaid	-	-127.29	-	-	-	-	Upgrade
Long-Term Debt Repaid	-	-494.41	-19.18	-15.03	-	-2.34	Upgrade
Total Debt Repaid	-593.31	-621.69	-19.18	-15.03	-	-2.34	Upgrade
Net Debt Issued (Repaid)	-524.33	-621.69	329.89	36.97	81.1	37.14	Upgrade
Issuance of Common Stock	678.29	678.29	-	-	-	-	Upgrade
Financing Cash Flow	153.96	56.6	329.89	36.97	81.1	37.14	Upgrade
Miscellaneous Cash Flow Adjustments	0	-	-	-	-	-	Upgrade
Net Cash Flow	84.99	17.06	15.06	-25.41	45.26	0.76	Upgrade
Free Cash Flow	45.73	-41.64	-317.17	-66.13	-37.43	-37.77	Upgrade
Free Cash Flow Margin	3.63%	-3.41%	-29.07%	-8.83%	-10.67%	-15.83%	Upgrade
Free Cash Flow Per Share	0.05	-0.05	-0.57	-0.12	-0.07	-0.07	Upgrade
Cash Interest Paid	206.95	210.6	319.16	28.84	9.47	8.33	Upgrade
Cash Income Tax Paid	-	-	0.24	0.04	-	-	Upgrade
Levered Free Cash Flow	77.31	102.43	-326.41	-208.13	-140.98	22.6	Upgrade
Unlevered Free Cash Flow	217.26	254.67	-105.81	109.62	-41.91	126.66	Upgrade
Change in Working Capital	38.65	-40.33	-81.15	57.66	26.89	-4.43	Upgrade

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