Ceylon Tea Brokers Cash Flow Statement

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	79.92	-18.29	69.78	184.35	19.1	1
Depreciation & Amortization	111.38	110.13	92.07	98.99	79.95	80.62
Other Amortization	12.9	12.9	10.24	10.93	10.06	2.01
Loss (Gain) From Sale of Assets	-0	-0.54	-9.1	-0.04	0.03	-0.04
Provision & Write-off of Bad Debts	-2.31	-2.31	7.47	1.71	1.45	-
Other Operating Activities	285.14	257.53	266.74	334.79	120.72	160.92
Change in Accounts Receivable	-1,133	181.72	-190.44	46.74	-213.04	-551.41
Change in Inventory	0.09	1.3	-1.32	-	-	-
Change in Accounts Payable	871.13	-49.82	109.5	-49.36	146.53	441.82
Change in Other Net Operating Assets	-675.31	-122.11	49.26	-603.37	37.23	195.85
Operating Cash Flow	-442.43	378.55	411.35	35.02	219.77	351.66
Operating Cash Flow Growth	-	-7.97%	1074.49%	-84.06%	-37.51%	-64.59%
Capital Expenditures	-36.57	-65.79	-19.13	-12.47	-98.87	-14.25
Sale of Property, Plant & Equipment	-	1.32	9.1	0.04	1.66	0.08
Sale (Purchase) of Intangibles	-3.54	-2.19	-5.42	-	-2.75	-33.25
Other Investing Activities	105.64	71.07	61.35	54.23	16.3	19.95
Investing Cash Flow	-34.46	4.41	45.89	41.8	-83.67	-27.46
Short-Term Debt Issued	-	200	113.18	550	-	-
Long-Term Debt Issued	-	14,320	6,820	1,800	3,355	5,528
Total Debt Issued	19,017	14,520	6,933	2,350	3,355	5,528
Short-Term Debt Repaid	-	-200	-113.18	-550	-	-
Long-Term Debt Repaid	-	-14,042	-6,763	-1,751	-3,288	-5,687
Total Debt Repaid	-18,326	-14,242	-6,876	-2,301	-3,288	-5,687
Net Debt Issued (Repaid)	690.71	277.92	56.7	49.31	67.27	-158.95
Common Dividends Paid	-109.44	-80.26	-124.03	-65.66	-63.84	-14.59
Other Financing Activities	-238.13	-284.12	-361.53	-324.3	-162.39	-148.38
Financing Cash Flow	343.14	-86.45	-428.87	-340.65	-158.96	-321.92
Net Cash Flow	-133.75	296.51	28.37	-263.83	-22.86	2.28
Free Cash Flow	-479	312.77	392.22	22.56	120.9	337.41
Free Cash Flow Growth	-	-20.26%	1638.87%	-81.34%	-64.17%	-53.32%
Free Cash Flow Margin	-34.57%	22.82%	23.94%	1.32%	13.94%	48.65%
Free Cash Flow Per Share	-2.62	1.72	2.15	0.12	0.66	1.85
Cash Interest Paid	238.13	284.12	361.53	324.3	162.39	148.38
Cash Income Tax Paid	66.9	71.25	105.9	42.45	45.59	15.43
Levered Free Cash Flow	-721.69	66.89	56.15	-325.42	11.52	173.42
Unlevered Free Cash Flow	-543.89	237.11	273.78	-133.38	93.44	265.49
Change in Working Capital	-937.49	11.1	-33	-605.99	-29.29	86.26

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