Commercial Bank of Ceylon 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	60,110	55,073	21,115	23,812	24,062
Depreciation & Amortization	-	3,621	3,371	3,131	2,903
Other Amortization	-	1,116	964.4	467.12	316.66
Gain (Loss) on Sale of Assets	-22.62	-15.82	-21.05	-20.12	-4.05
Gain (Loss) on Sale of Investments	-	-1,222	-2,072	1,426	10,669
Total Asset Writedown	-	-62,442	38,205	71,766	25,133
Change in Trading Asset Securities	-	-72,377	-168,272	233,129	-66,356
Change in Other Net Operating Assets	-100,963	-191,065	1,456	-770,799	-141,859
Other Operating Activities	52,981	16,746	-24,293	21,252	-5,097
Operating Cash Flow	12,106	-250,543	-129,528	-415,831	-150,192
Capital Expenditures	-3,187	-3,398	-2,826	-3,370	-1,034
Sale of Property, Plant and Equipment	32.39	42.5	33.22	47.86	49.46
Cash Acquisitions	-332.88	-	-	-	-
Investment in Securities	-1,186	-1,507	1,062	-247.63	-5,122
Income (Loss) Equity Investments	0.66	0.46	-3.5	3.73	-1.9
Divestitures	-	3.11	-	-	-
Purchase / Sale of Intangibles	-1,573	-1,646	-1,143	-2,225	-810.45
Investing Cash Flow	-6,231	-6,496	-2,874	-5,795	-6,917
Long-Term Debt Issued	16,254	20,000	12,000	10,000	8,595
Long-Term Debt Repaid	-2,473	-1,719	-34,139	-2,055	-10,869
Net Debt Issued (Repaid)	13,781	18,281	-22,139	7,945	-2,273
Issuance of Common Stock	788.47	22,816	51.74	-	40.87
Common Dividends Paid	-10,445	-5,166	-3.22	-5,343	-5,159
Net Increase (Decrease) in Deposit Accounts	-	158,196	170,187	505,103	186,024
Other Financing Activities	-10,731	-7,180	-7,101	-4,298	-3,438
Financing Cash Flow	-6,607	186,946	140,995	503,407	175,195
Net Cash Flow	-766.59	-70,101	8,578	81,766	18,077
Free Cash Flow	8,919	-253,940	-132,355	-419,201	-151,227
Free Cash Flow Margin	5.31%	-149.95%	-159.16%	-647.87%	-220.92%
Free Cash Flow Per Share	5.47	-174.94	-97.68	-309.66	-111.78
Cash Interest Paid	-	6,017	6,250	4,283	3,423
Cash Income Tax Paid	-	20,193	25,270	11,143	8,964

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