COSE:COMD.N0000 Cash Flow Statement

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	618.84	582.62	294.06	224.38	401.51	122.58
Depreciation & Amortization	25.68	26.27	43.27	41.66	41.63	43.27
Other Amortization	0.62	0.62	0.63	0.63	0.24	0.17
Loss (Gain) From Sale of Assets	-	-0.48	-17.83	-1.93	-	-4.84
Asset Writedown & Restructuring Costs	-479.34	-479.34	-97.9	-64.5	-89.13	45.05
Loss (Gain) From Sale of Investments	-	-	-	-	-	-18.28
Loss (Gain) on Equity Investments	-	-	-	-	-	-9.44
Other Operating Activities	66.84	19.67	-92.69	-22.07	-65.33	9.24
Change in Accounts Receivable	16.97	42.57	-47.7	-10.03	4.42	-12.24
Change in Inventory	-	-	-	-	0.02	-
Change in Accounts Payable	8.52	-15.39	21.79	9.24	0.2	-1.55
Change in Unearned Revenue	14.66	-3.3	-2.43	-2.05	8.73	-6.5
Change in Other Net Operating Assets	-18.44	-1.05	0.81	-0.66	14.37	-0.09
Operating Cash Flow	254.35	172.19	102.02	174.67	316.65	167.37
Operating Cash Flow Growth	100.59%	68.78%	-41.59%	-44.84%	89.19%	-0.15%
Capital Expenditures	-64.81	-0.57	-0.05	-31.45	-24.95	-10.38
Sale of Property, Plant & Equipment	10.42	22.65	17.99	28.2	8.44	4.84
Sale (Purchase) of Intangibles	-	-	-	-	-2.41	-0.14
Sale (Purchase) of Real Estate	-	-	-	-	-0.9	-3.76
Investment in Securities	-126.47	-210.02	-145	-75	-347	-7.86
Other Investing Activities	140.03	154.82	107.07	47.18	22.44	21.22
Investing Cash Flow	-40.83	-33.12	-19.99	-31.07	-344.38	3.92
Long-Term Debt Repaid	-	-35.42	-15.96	-11.7	-5.65	-5.38
Net Debt Issued (Repaid)	-14.83	-35.42	-15.96	-11.7	-5.65	-5.38
Common Dividends Paid	-83.42	-83.77	-78.16	-82.96	-71.53	-74.76
Financing Cash Flow	-98.25	-119.2	-94.12	-94.66	-77.18	-80.14
Net Cash Flow	115.27	19.88	-12.09	48.94	-104.91	91.15
Free Cash Flow	189.54	171.62	101.97	143.21	291.7	156.99
Free Cash Flow Growth	50.17%	68.30%	-28.80%	-50.90%	85.81%	-3.81%
Free Cash Flow Margin	24.15%	24.23%	14.83%	22.69%	46.13%	34.51%
Free Cash Flow Per Share	15.80	14.30	8.50	11.94	24.31	13.08
Cash Interest Paid	6.66	11.33	15.6	9.65	0.99	1.27
Cash Income Tax Paid	115.03	118.78	136.37	133.66	61.39	35.29
Levered Free Cash Flow	201.39	179.25	133.32	179.7	231.35	141.65
Unlevered Free Cash Flow	210.74	188.6	145.14	187.48	233.63	144.69
Change in Working Capital	21.71	22.83	-27.52	-3.5	27.73	-20.38

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