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	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	-138.06	-169.18	-408.14	-708.17	-340.53	-335.23
Depreciation & Amortization	142.86	148.76	161.48	169.3	145.76	145.83
Other Amortization	-	-	-	0.31	0.55	0.6
Loss (Gain) From Sale of Assets	-2.05	-	-	-21.66	-0.88	-0.31
Provision & Write-off of Bad Debts	-0.23	-0.35	-	-	-	2.27
Other Operating Activities	33.09	31.79	31.7	475.14	153.47	155.62
Change in Accounts Receivable	119.86	35.42	-142.92	-9.39	-16.03	47.86
Change in Inventory	-1.16	3.59	-8.8	-11.83	-6.09	2.15
Change in Accounts Payable	172.21	-54.77	54.94	81.31	44.14	-32.34
Change in Unearned Revenue	-126.08	-10.84	1.07	2.27	9.22	-20.9
Change in Other Net Operating Assets	-89.94	-13.73	14.57	-4.7	-4.34	-1.19
Operating Cash Flow	110.48	-29.31	-296.11	-27.41	-14.74	-35.64
Capital Expenditures	-24.99	-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	1.13	2.1	2.33	3.6	0.71	1.08
Investing Cash Flow	-140.33	-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	-279.17	-	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	-264.08	-621.69	-19.18	-15.03	-	-2.34
Net Debt Issued (Repaid)	-543.25	-621.69	329.89	36.97	81.1	37.14
Issuance of Common Stock	678.29	678.29	-	-	-	-
Financing Cash Flow	135.04	56.6	329.89	36.97	81.1	37.14
Miscellaneous Cash Flow Adjustments	0	-	-	-	-	-
Net Cash Flow	105.19	17.06	15.06	-25.41	45.26	0.76
Free Cash Flow	85.5	-41.64	-317.17	-66.13	-37.43	-37.77
Free Cash Flow Margin	6.83%	-3.41%	-29.07%	-8.83%	-10.67%	-15.83%
Free Cash Flow Per Share	0.09	-0.05	-0.57	-0.12	-0.07	-0.07
Cash Interest Paid	181.53	210.6	319.16	28.84	9.47	8.33
Cash Income Tax Paid	-	-	0.24	0.04	-	-
Levered Free Cash Flow	73.38	102.43	-326.41	-208.13	-140.98	22.6
Unlevered Free Cash Flow	206.23	254.67	-105.81	109.62	-41.91	126.66
Change in Working Capital	74.89	-40.33	-81.15	57.66	26.89	-4.43

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.