COSE:COMD.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	421.54	582.62	294.06	224.38	401.51
Depreciation & Amortization	28.52	26.27	43.27	41.66	41.63
Other Amortization	-	0.62	0.63	0.63	0.24
Loss (Gain) From Sale of Assets	-	-0.48	-17.83	-1.93	-
Asset Writedown & Restructuring Costs	-146.22	-479.34	-97.9	-64.5	-89.13
Other Operating Activities	-71.64	19.67	-92.69	-22.07	-65.33
Change in Accounts Receivable	-64.38	42.57	-47.7	-10.03	4.42
Change in Inventory	-	-	-	-	0.02
Change in Accounts Payable	6.34	-15.39	21.79	9.24	0.2
Change in Unearned Revenue	14.5	-3.3	-2.43	-2.05	8.73
Change in Other Net Operating Assets	-19.74	-1.05	0.81	-0.66	14.37
Operating Cash Flow	168.9	172.19	102.02	174.67	316.65
Operating Cash Flow Growth	-1.91%	68.78%	-41.59%	-44.84%	89.19%
Capital Expenditures	-70.86	-0.57	-0.05	-31.45	-24.95
Sale of Property, Plant & Equipment	-	22.65	17.99	28.2	8.44
Sale (Purchase) of Intangibles	-	-	-	-	-2.41
Sale (Purchase) of Real Estate	-	-	-	-	-0.9
Investment in Securities	-141	-210.02	-145	-75	-347
Other Investing Activities	107.8	154.82	107.07	47.18	22.44
Investing Cash Flow	-104.05	-33.12	-19.99	-31.07	-344.38
Long-Term Debt Repaid	-14.08	-35.42	-15.96	-11.7	-5.65
Net Debt Issued (Repaid)	-14.08	-35.42	-15.96	-11.7	-5.65
Common Dividends Paid	-83.44	-83.77	-78.16	-82.96	-71.53
Financing Cash Flow	-97.51	-119.2	-94.12	-94.66	-77.18
Net Cash Flow	-32.66	19.88	-12.09	48.94	-104.91
Free Cash Flow	98.04	171.62	101.97	143.21	291.7
Free Cash Flow Growth	-42.87%	68.30%	-28.80%	-50.90%	85.81%
Free Cash Flow Margin	12.02%	24.23%	14.83%	22.69%	46.13%
Free Cash Flow Per Share	8.17	14.30	8.50	11.94	24.31
Cash Interest Paid	-	11.33	15.6	9.65	0.99
Cash Income Tax Paid	-	118.78	136.37	133.66	61.39
Levered Free Cash Flow	109.11	179.25	133.32	179.7	231.35
Unlevered Free Cash Flow	115.79	188.6	145.14	187.48	233.63
Change in Working Capital	-63.29	22.83	-27.52	-3.5	27.73

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.