COSE:CLND.N0000 Cash Flow Statement

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	217.89	95.31	320.84	-731.13	623.97
Depreciation & Amortization	3.78	4.6	4.37	17.67	7.77
Gain (Loss) on Sale of Assets	160.31	-21.68	-28.31	-46.55	-2.26
Asset Writedown	-478.78	-396.93	-587.62	-153.11	-138.59
Change in Accounts Receivable	-30.77	-2.26	13.31	12.07	99.46
Change in Accounts Payable	-34.26	54.24	27.53	3.21	-281.53
Change in Other Net Operating Assets	37.76	2.84	-9.95	-4.71	65.67
Other Operating Activities	153.7	249.76	65.75	765.92	-568.09
Operating Cash Flow	28.7	-18.08	-179.95	-125.58	-181.37
Acquisition of Real Estate Assets	-10.76	-10.66	-2.72	-8.95	-61.6
Sale of Real Estate Assets	355.04	61.93	60.38	695.9	209.14
Net Sale / Acq. of Real Estate Assets	344.28	51.27	57.66	686.95	147.54
Investment in Marketable & Equity Securities	-103	8.8	22.65	-11.93	2.59
Other Investing Activities	-	-	-	-0	-
Investing Cash Flow	241.29	60.07	80.31	675.02	150.13
Long-Term Debt Issued	-	-	84.45	-	2,020
Long-Term Debt Repaid	-242.23	-42.23	-	-554	-1,977
Net Debt Issued (Repaid)	-242.23	-42.23	84.45	-554	42.74
Other Financing Activities	-	-	-	-	0
Miscellaneous Cash Flow Adjustments	-	-	-0	0	-
Net Cash Flow	27.76	-0.24	-15.19	-4.56	11.5
Cash Interest Paid	124.97	199.15	305.23	290.63	194.67
Cash Income Tax Paid	36.96	21.71	43.1	-	-
Levered Free Cash Flow	122.18	11.05	-83.96	487.35	-774.77
Unlevered Free Cash Flow	200.29	135.52	107.15	669.8	-653.1
Change in Working Capital	-27.29	55.97	30.88	10.56	-116.53

Source: S&P Global Market Intelligence. Real Estate template. Financial Sources.