Waskaduwa Beach Resort Cash Flow Statement

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	-178.25	-169.18	-408.14	-708.17	-340.53
Depreciation & Amortization	143.23	148.76	161.48	169.3	145.76
Other Amortization	-	-	-	0.31	0.55
Loss (Gain) From Sale of Assets	-	-	-	-21.66	-0.88
Provision & Write-off of Bad Debts	0.11	-0.35	-	-	-
Other Operating Activities	37.03	31.79	31.7	475.14	153.47
Change in Accounts Receivable	103.78	35.42	-142.92	-9.39	-16.03
Change in Inventory	-6.39	3.59	-8.8	-11.83	-6.09
Change in Accounts Payable	76.58	-54.77	54.94	81.31	44.14
Change in Unearned Revenue	-1.32	-10.84	1.07	2.27	9.22
Change in Other Net Operating Assets	-87.65	-13.73	14.57	-4.7	-4.34
Operating Cash Flow	87.12	-29.31	-296.11	-27.41	-14.74
Capital Expenditures	-48.58	-12.33	-21.05	-38.72	-22.69
Sale of Property, Plant & Equipment	-	-	-	0.16	0.88
Other Investing Activities	0.92	2.1	2.33	3.6	0.71
Investing Cash Flow	-47.67	-10.23	-18.72	-34.96	-21.1
Short-Term Debt Issued	-	-	349.07	52	81.1
Long-Term Debt Issued	166.5	-	-	-	-
Total Debt Issued	166.5	-	349.07	52	81.1
Short-Term Debt Repaid	-35.98	-127.29	-	-	-
Long-Term Debt Repaid	-97.32	-494.41	-19.18	-15.03	-
Total Debt Repaid	-133.3	-621.69	-19.18	-15.03	-
Net Debt Issued (Repaid)	33.2	-621.69	329.89	36.97	81.1
Issuance of Common Stock	-	678.29	-	-	-
Financing Cash Flow	33.2	56.6	329.89	36.97	81.1
Miscellaneous Cash Flow Adjustments	0	-	-	-	-
Net Cash Flow	72.65	17.06	15.06	-25.41	45.26
Free Cash Flow	38.53	-41.64	-317.17	-66.13	-37.43
Free Cash Flow Margin	3.13%	-3.41%	-29.07%	-8.83%	-10.67%
Free Cash Flow Per Share	0.04	-0.05	-0.57	-0.12	-0.07
Cash Interest Paid	-	210.6	319.16	28.84	9.47
Cash Income Tax Paid	-	-	0.24	0.04	-
Levered Free Cash Flow	173.83	102.43	-326.41	-208.13	-140.98
Unlevered Free Cash Flow	302.66	254.67	-105.81	109.62	-41.91
Change in Working Capital	84.99	-40.33	-81.15	57.66	26.89