Waskaduwa Beach Resort PLC (COSE:CITW.N0000)

Waskaduwa Beach Resort Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	-268.25	-178.25	-169.18	-408.14	-708.17	-340.53
Depreciation & Amortization	140.77	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	0.11	-0.35	-	-	-
Other Operating Activities	41.36	37.03	31.79	31.7	475.14	153.47
Change in Accounts Receivable	41.25	103.9	35.42	-142.92	-9.39	-16.03
Change in Inventory	-4.52	-6.39	3.59	-8.8	-11.83	-6.09
Change in Accounts Payable	203.46	76.83	-54.77	54.94	81.31	44.14
Change in Unearned Revenue	-3.03	-1.32	-10.84	1.07	2.27	9.22
Change in Other Net Operating Assets	-56.12	-87.65	-13.73	14.57	-4.7	-4.34
Operating Cash Flow	95.04	87.48	-29.31	-296.11	-27.41	-14.74
Operating Cash Flow Growth	3.49%	-	-	-	-	-

Investing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Capital Expenditures	-56.3	-48.58	-12.33	-21.05	-38.72	-22.69
Sale of Property, Plant & Equipment	-	-	-	-	0.16	0.88
Other Investing Activities	0.4	0.8	2.1	2.33	3.6	0.71
Investing Cash Flow	-55.9	-47.78	-10.23	-18.72	-34.96	-21.1

Financing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Short-Term Debt Issued	-	-	-	349.07	52	81.1
Long-Term Debt Issued	-	166.5	-	-	-	-
Total Debt Issued	142.77	166.5	-	349.07	52	81.1
Short-Term Debt Repaid	-	-36.23	-127.29	-	-	-
Long-Term Debt Repaid	-	-97.32	-494.41	-19.18	-15.03	-
Total Debt Repaid	-113.27	-133.55	-621.69	-19.18	-15.03	-
Net Debt Issued (Repaid)	29.5	32.95	-621.69	329.89	36.97	81.1
Issuance of Common Stock	-	-	678.29	-	-	-
Financing Cash Flow	29.5	32.95	56.6	329.89	36.97	81.1

Net Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Miscellaneous Cash Flow Adjustments	0	-	-	-	-	-
Net Cash Flow	68.64	72.65	17.06	15.06	-25.41	45.26

Free Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Free Cash Flow	38.74	38.9	-41.64	-317.17	-66.13	-37.43
Free Cash Flow Growth	-49.23%	-	-	-	-	-
Free Cash Flow Margin	3.46%	3.16%	-3.41%	-29.07%	-8.83%	-10.67%
Free Cash Flow Per Share	0.04	0.04	-0.05	-0.57	-0.12	-0.07
Levered Free Cash Flow	65.52	-10.7	102.43	-326.19	-208.13	-140.98
Unlevered Free Cash Flow	199.66	117.98	254.67	-105.6	109.62	-41.91

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash Interest Paid	176	169.91	210.6	319.16	28.84	9.47
Cash Income Tax Paid	-	-	-	0.24	0.04	-
Change in Working Capital	181.05	85.36	-40.33	-81.15	57.66	26.89

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 10, 2026

Data Sources Report a data error