Colombo Land and Development Company PLC (COSE:CLND.N0000)

COSE:CLND.N0000 Cash Flow Statement

Financials in millions LKR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	222.12	95.31	320.84	-731.13	623.97	59.23
Depreciation & Amortization	4.03	4.6	4.37	17.67	7.77	6.25
Gain (Loss) on Sale of Assets	152.8	-21.68	-28.31	-46.55	-2.26	-0.05
Asset Writedown	-578.26	-396.93	-587.62	-153.11	-138.59	-200.86
Change in Accounts Receivable	-298.19	-2.26	13.31	12.07	99.46	-97.16
Change in Accounts Payable	229.92	54.24	27.53	3.21	-281.53	26.79
Change in Other Net Operating Assets	5.43	2.84	-9.95	-4.71	65.67	-20.12
Other Operating Activities	222.93	249.76	65.75	765.92	-568.09	118.77
Operating Cash Flow	-43.11	-18.08	-179.95	-125.58	-181.37	-84.51
Acquisition of Real Estate Assets	-5.88	-10.66	-2.72	-8.95	-61.6	-5.24
Sale of Real Estate Assets	385.17	61.93	60.38	695.9	209.14	0.17
Net Sale / Acq. of Real Estate Assets	379.3	51.27	57.66	686.95	147.54	-5.06
Investment in Marketable & Equity Securities	-69.69	8.8	22.65	-11.93	2.59	-22.37
Other Investing Activities	-	-	-	-0	-	0
Investing Cash Flow	309.6	60.07	80.31	675.02	150.13	-27.43
Long-Term Debt Issued	-	-	84.45	-	2,020	130.2
Long-Term Debt Repaid	-	-42.23	-	-554	-1,977	-19.22
Net Debt Issued (Repaid)	-242.23	-42.23	84.45	-554	42.74	110.98
Other Financing Activities	-	-	-	-	0	-
Miscellaneous Cash Flow Adjustments	-	-	-0	0	-	-0
Net Cash Flow	24.27	-0.24	-15.19	-4.56	11.5	-0.96
Cash Interest Paid	138.99	199.15	305.23	290.63	194.67	230.89
Cash Income Tax Paid	48.81	21.71	43.1	-	-	-
Levered Free Cash Flow	-56.81	11.05	-83.96	487.35	-774.77	-64.85
Unlevered Free Cash Flow	30.05	135.52	107.15	669.8	-653.1	79.46
Change in Working Capital	-61.64	55.97	30.88	10.56	-116.53	-90.66

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