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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	233.43	217.89	95.31	320.84	-731.13	623.97
Depreciation & Amortization	3.75	3.78	4.6	4.37	17.67	7.77
Gain (Loss) on Sale of Assets	160.26	160.31	-21.68	-28.31	-46.55	-2.26
Asset Writedown	-478.78	-478.78	-396.93	-587.62	-153.11	-138.59
Change in Accounts Receivable	30.14	-30.77	-2.26	13.31	12.07	99.46
Change in Accounts Payable	-61.93	-34.26	54.24	27.53	3.21	-281.53
Change in Other Net Operating Assets	15.44	37.76	2.84	-9.95	-4.71	65.67
Other Operating Activities	162.77	153.7	249.76	65.75	765.92	-568.09
Operating Cash Flow	63.98	28.7	-18.08	-179.95	-125.58	-181.37
Operating Cash Flow Growth	81.97%	-	-	-	-	-
Acquisition of Real Estate Assets	-9.23	-10.76	-10.66	-2.72	-8.95	-61.6
Sale of Real Estate Assets	355.09	355.04	61.93	60.38	695.9	209.14
Net Sale / Acq. of Real Estate Assets	345.86	344.28	51.27	57.66	686.95	147.54
Investment in Marketable & Equity Securities	-178.81	-103	8.8	22.65	-11.93	2.59
Other Investing Activities	-	-	-	-	-0	-
Investing Cash Flow	167.05	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)	-246.67	-242.23	-42.23	84.45	-554	42.74
Other Financing Activities	-	-	-	-	-	0
Miscellaneous Cash Flow Adjustments	0	-	-	-0	0	-
Net Cash Flow	-15.65	27.76	-0.24	-15.19	-4.56	11.5
Cash Interest Paid	124.97	124.97	199.15	305.23	290.63	194.67
Cash Income Tax Paid	36.96	36.96	21.71	43.1	-	-
Levered Free Cash Flow	147.57	122.18	11.05	-83.96	487.35	-774.77
Unlevered Free Cash Flow	226.39	200.29	135.52	107.15	669.8	-653.1
Change in Working Capital	-16.36	-27.29	55.97	30.88	10.56	-116.53

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