COSE:CPRT.N0000 Cash Flow Statement

Financials in millions LKR. Fiscal year is April - March.

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	-6.63	-11.06	-5.76	-9.41	-4.62
Depreciation & Amortization	0.04	0.04	1.55	6.92	7.91
Loss (Gain) From Sale of Assets	-	-0.7	-1.93	-6.58	-
Asset Writedown & Restructuring Costs	-	0.02	-	-	-
Loss (Gain) From Sale of Investments	-	-0.04	-0.02	-0.01	-0.01
Provision & Write-off of Bad Debts	-	0.64	0.11	-0.01	-0.77
Other Operating Activities	0	-0.14	-3.13	-10.98	-1.31
Change in Accounts Receivable	-1.05	0.42	1.24	15.69	5.06
Change in Inventory	-	0.49	0.52	32.96	-13.94
Change in Accounts Payable	0.65	1.59	-2.58	-14.28	1.39
Change in Other Net Operating Assets	-0.42	4.8	-12.61	-4.24	8.93
Operating Cash Flow	-7.41	-3.74	-22.63	10.24	2.65
Operating Cash Flow Growth	-	-	-	286.70%	-
Capital Expenditures	-0.25	-	-	-	-0.15
Sale of Property, Plant & Equipment	-	0.7	15.91	15.5	-
Investment in Securities	-	2.7	12.6	-1.44	1.31
Other Investing Activities	0.02	0.03	1.85	1.66	0.61
Investing Cash Flow	-0.23	3.44	30.36	15.72	1.76
Long-Term Debt Issued	10	-	7.57	6.16	53.91
Long-Term Debt Repaid	-	-	-9.64	-26.93	-55.55
Net Debt Issued (Repaid)	10	-	-2.07	-20.77	-1.64
Common Dividends Paid	-	-	-0	-	-
Financing Cash Flow	10	-	-2.07	-20.77	-1.64
Miscellaneous Cash Flow Adjustments	-	-	-0	-	-0
Net Cash Flow	2.37	-0.31	5.66	5.18	2.77
Free Cash Flow	-7.66	-3.74	-22.63	10.24	2.49
Free Cash Flow Growth	-	-	-	310.70%	-
Free Cash Flow Margin	-123.65%	-177.48%	-272.09%	12.18%	1.53%
Free Cash Flow Per Share	-0.18	-0.09	-0.54	0.24	0.06
Cash Interest Paid	0.32	0.38	1.69	4.1	3.29
Levered Free Cash Flow	-14.08	0.99	-18.97	23.78	6.55
Unlevered Free Cash Flow	-13.7	1.23	-17.91	26.34	8.6
Change in Working Capital	-0.82	7.3	-13.44	30.13	1.44