COSE:DIST.N0000 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	15,196	14,675	14,340	18,843	7,986	7,268
Depreciation & Amortization	1,397	1,586	981.9	967.49	896.86	906.33
Loss (Gain) From Sale of Assets	157.94	262.52	-4.6	-2	-	-7.81
Asset Writedown & Restructuring Costs	1,454	1,454	21.18	-	2.98	-
Loss (Gain) From Sale of Investments	-27.79	-3.9	0.92	-1.25	-57.91	-6.77
Other Operating Activities	-653.82	634.03	-1,910	-2,045	-803.11	1,354
Change in Accounts Receivable	-2,748	-4,118	-472.68	-3,344	873.5	-2,078
Change in Inventory	-1,608	-307.39	18.3	-3,700	1,260	92.8
Change in Accounts Payable	5,193	2,203	581.63	219.06	2,073	4,269
Change in Other Net Operating Assets	2,879	1,474	4,208	-3,884	43.06	152.11
Operating Cash Flow	21,239	17,858	17,765	7,054	12,274	11,949
Operating Cash Flow Growth	41.58%	0.53%	151.84%	-42.53%	2.72%	87.09%
Capital Expenditures	-1,713	-352.98	-73.24	-150.16	-77.16	-63.47
Sale of Property, Plant & Equipment	136.55	24.63	4.6	2	-	7.81
Cash Acquisitions	-274.43	-50.14	-4,171	-	-	-
Investment in Securities	108.32	-	130.77	-	14.98	-24.26
Other Investing Activities	982.23	790.03	1,058	1,679	481.6	192.53
Investing Cash Flow	-760.09	411.54	-3,051	1,531	419.42	112.61
Short-Term Debt Issued	-	-	-	-	4,235	27,565
Long-Term Debt Issued	-	3,130	12,422	-	-	-
Total Debt Issued	-	3,130	12,422	-	4,235	27,565
Short-Term Debt Repaid	-	-	-	-5.5	-4,238	-32,727
Long-Term Debt Repaid	-	-6,452	-10,214	-624.88	-620.12	-626.11
Total Debt Repaid	-1,609	-6,452	-10,214	-630.38	-4,858	-33,353
Net Debt Issued (Repaid)	-1,609	-3,322	2,208	-630.38	-623.12	-5,788
Issuance of Common Stock	70	-	-	-	-	-
Common Dividends Paid	-14,478	-12,415	-17,835	-13,329	-7,170	-4,462
Other Financing Activities	24.41	-	-	-4.48	-3.45	-119.81
Financing Cash Flow	-15,992	-15,738	-15,627	-13,964	-7,797	-10,370
Miscellaneous Cash Flow Adjustments	-	-0	-	-	-	-
Net Cash Flow	4,487	2,532	-912.84	-5,379	4,896	1,692
Free Cash Flow	19,526	17,505	17,691	6,904	12,197	11,886
Free Cash Flow Growth	31.83%	-1.05%	156.26%	-43.40%	2.62%	89.07%
Free Cash Flow Margin	36.13%	33.59%	38.25%	12.12%	36.88%	40.65%
Free Cash Flow Per Share	4.25	3.81	3.85	1.50	2.65	2.58
Cash Interest Paid	87.15	111.56	142.52	4.48	3.45	119.81
Cash Income Tax Paid	13,070	10,400	10,508	13,107	5,787	3,459
Levered Free Cash Flow	20,874	18,581	16,771	7,976	15,707	11,913
Unlevered Free Cash Flow	21,061	18,649	16,861	8,105	15,870	12,150
Change in Working Capital	3,716	-748.48	4,336	-10,709	4,249	2,435

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