Dilmah Ceylon Tea Company PLC (COSE:CTEA.N0000)

Dilmah Ceylon Tea Company Cash Flow Statement

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

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	1,675	725.83	762.39	5,034	5,571
Depreciation & Amortization	934.18	667.28	538.72	400.43	354.71
Other Amortization	-	35.89	27.45	26.33	26.27
Loss (Gain) From Sale of Assets	-8.94	-10.68	-14.87	-0.44	-0.01
Loss (Gain) From Sale of Investments	-	-	-	-0.04	-0.02
Provision & Write-off of Bad Debts	-	38.53	361.64	108.17	8.16
Other Operating Activities	-642.72	941.29	-268.95	-455.97	-4,625
Change in Accounts Receivable	-766.94	-1,060	-23.24	-1,577	322.61
Change in Inventory	31.37	-481.26	25.38	-860.29	-372.77
Change in Accounts Payable	-594.77	445.86	-160.53	443.86	226.14
Change in Other Net Operating Assets	554.22	-121.66	-1,729	324.83	254.01
Operating Cash Flow	1,182	1,181	-481.08	3,444	1,765
Operating Cash Flow Growth	0.06%	-	-	95.13%	-1.16%
Capital Expenditures	-1,036	-1,388	-1,009	-1,539	-498.69
Sale of Property, Plant & Equipment	8.77	56.42	14.87	2.6	0.03
Sale (Purchase) of Intangibles	-33.86	-45.24	-23.8	-6.59	-2.59
Sale (Purchase) of Real Estate	-42.46	-26.34	-	-0.86	-0.64
Investment in Securities	442.33	-1,318	-2,475	-970.99	1,544
Other Investing Activities	355.46	352.72	802.17	995.99	517.98
Investing Cash Flow	-305.6	-2,369	-2,691	-1,519	1,560
Short-Term Debt Issued	-	-	3,084	-	-
Total Debt Issued	-	-	3,084	-	-
Short-Term Debt Repaid	-	-	-3,084	-	-
Long-Term Debt Repaid	-159.99	-169.76	-133.06	-132.84	-132.84
Total Debt Repaid	-159.99	-169.76	-3,217	-132.84	-132.84
Net Debt Issued (Repaid)	-159.99	-169.76	-133.06	-132.84	-132.84
Common Dividends Paid	-414.75	-165.9	-1,037	-1,037	-684.34
Financing Cash Flow	-574.74	-335.66	-1,170	-1,170	-817.18
Foreign Exchange Rate Adjustments	1,033	-500.01	-463.77	731.1	2,756
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-
Net Cash Flow	1,335	-2,023	-4,806	1,486	5,264
Free Cash Flow	145.92	-207.19	-1,491	1,905	1,266
Free Cash Flow Growth	-	-	-	50.41%	-9.97%
Free Cash Flow Margin	0.66%	-0.98%	-8.06%	8.54%	11.07%
Free Cash Flow Per Share	7.04	-9.99	-71.88	91.85	61.07
Cash Interest Paid	-	-	37.89	-	29.06
Cash Income Tax Paid	-	518.08	963.79	278.74	273.99
Levered Free Cash Flow	-4,594	-24.91	-1,572	301	-830.14
Unlevered Free Cash Flow	-4,502	67.81	-1,457	390.23	-722.95
Change in Working Capital	-776.11	-1,217	-1,887	-1,669	429.99

Source: S&P Global Market Intelligence. Standard template. Financial Sources.