Commercial Development Company PLC (COSE:COMD.N0000)
Sri Lanka · Delayed Price · Currency is LKR 0.00
0.00 (0.00%)
Price not available due to exchange restrictions
COSE:COMD.N0000 Cash Flow Statement
Financials in millions LKR. Fiscal year is January - December.
Millions LKR. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 | 399.38 | 421.54 | 582.62 | 294.06 | 224.38 | 401.51 |
Depreciation & Amortization | 38.4 | 28.03 | 26.27 | 43.27 | 41.66 | 41.63 |
Other Amortization | 0.49 | 0.49 | 0.62 | 0.63 | 0.63 | 0.24 |
Loss (Gain) From Sale of Assets | -1.07 | - | -0.48 | -17.83 | -1.93 | - |
Asset Writedown & Restructuring Costs | -146.22 | -146.22 | -479.34 | -97.9 | -64.5 | -89.13 |
Other Operating Activities | -110.09 | -71.64 | 19.67 | -92.69 | -22.07 | -65.33 |
Change in Accounts Receivable | -127.59 | -64.38 | 42.57 | -47.7 | -10.03 | 4.42 |
Change in Inventory | - | - | - | - | - | 0.02 |
Change in Accounts Payable | 20.46 | 6.34 | -15.39 | 21.79 | 9.24 | 0.2 |
Change in Unearned Revenue | 16.04 | 14.5 | -3.3 | -2.43 | -2.05 | 8.73 |
Change in Other Net Operating Assets | -1.58 | -19.74 | -1.05 | 0.81 | -0.66 | 14.37 |
Operating Cash Flow | 88.2 | 168.9 | 172.19 | 102.02 | 174.67 | 316.65 |
Operating Cash Flow Growth | -54.49% | -1.91% | 68.78% | -41.59% | -44.84% | 89.19% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Capital Expenditures | -371.44 | -70.86 | -0.57 | -0.05 | -31.45 | -24.95 |
Sale of Property, Plant & Equipment | 7.63 | - | 22.65 | 17.99 | 28.2 | 8.44 |
Sale (Purchase) of Intangibles | - | - | - | - | - | -2.41 |
Sale (Purchase) of Real Estate | - | - | - | - | - | -0.9 |
Investment in Securities | 206.88 | -141 | -210.02 | -145 | -75 | -347 |
Other Investing Activities | 106.21 | 107.8 | 154.82 | 107.07 | 47.18 | 22.44 |
Investing Cash Flow | -50.72 | -104.05 | -33.12 | -19.99 | -31.07 | -344.38 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Long-Term Debt Repaid | - | -14.08 | -35.42 | -15.96 | -11.7 | -5.65 |
Net Debt Issued (Repaid) | -26.44 | -14.08 | -35.42 | -15.96 | -11.7 | -5.65 |
Common Dividends Paid | -83.43 | -83.44 | -83.77 | -78.16 | -82.96 | -71.53 |
Financing Cash Flow | -109.86 | -97.51 | -119.2 | -94.12 | -94.66 | -77.18 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 Cash Flow | -72.38 | -32.66 | 19.88 | -12.09 | 48.94 | -104.91 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Free Cash Flow | -283.23 | 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 | -31.72% | 12.02% | 24.23% | 14.83% | 22.69% | 46.13% |
Free Cash Flow Per Share | -23.60 | 8.17 | 14.30 | 8.50 | 11.94 | 24.31 |
Levered Free Cash Flow | -293.14 | 108.68 | 179.25 | 133.32 | 179.7 | 231.35 |
Unlevered Free Cash Flow | -286.68 | 115.15 | 188.6 | 145.14 | 187.48 | 233.63 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Cash Interest Paid | 9.47 | 6.05 | 11.33 | 15.6 | 9.65 | 0.99 |
Cash Income Tax Paid | 149.84 | 120.41 | 118.78 | 136.37 | 133.66 | 61.39 |
Change in Working Capital | -92.68 | -63.29 | 22.83 | -27.52 | -3.5 | 27.73 |