Colombo Dockyard 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	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	-2,327	-2,481	-2,742	-11,024	673.72
Depreciation & Amortization	776.91	799.19	695.85	648.67	611.49
Other Amortization	38.08	46.63	54.43	49.4	35.76
Loss (Gain) From Sale of Assets	-3.93	-1.27	-7.4	-4.39	-1.6
Provision & Write-off of Bad Debts	-52.16	10.78	22.73	139.22	123.41
Other Operating Activities	8.83	-111.07	-2,417	-2,244	168.73
Change in Accounts Receivable	3,734	3,214	4,478	4,518	-9,814
Change in Inventory	1,138	613.26	148.87	1,727	-3,310
Change in Accounts Payable	-362.71	-1,606	-2,242	-4,104	5,307
Change in Other Net Operating Assets	-	-42.37	-	-2,739	2,739
Operating Cash Flow	2,949	442.72	-2,008	-13,032	-3,466
Operating Cash Flow Growth	566.11%	-	-	-	-
Capital Expenditures	-686.93	-657.49	-382.48	-435.52	-500.82
Sale of Property, Plant & Equipment	3.58	1.71	7.4	4.75	2.23
Investment in Securities	-	-	-	65.77	-65.77
Other Investing Activities	283.34	306.47	287.21	211.28	300.92
Investing Cash Flow	-400	-349.31	-87.88	-153.72	-263.44
Short-Term Debt Issued	-	-	46,999	56,172	32,501
Long-Term Debt Issued	-	-	4,458	3,000	-
Total Debt Issued	2,664	-	51,457	59,172	32,501
Short-Term Debt Repaid	-	-	-46,640	-58,544	-20,303
Long-Term Debt Repaid	-	-2,150	-79.16	-65.77	-59.24
Total Debt Repaid	-13,961	-2,150	-46,719	-58,610	-20,362
Net Debt Issued (Repaid)	-11,297	-2,150	4,738	562.26	12,139
Issuance of Common Stock	10,348	-	-	-	-
Common Dividends Paid	-	-	-0	-0.03	-71.21
Financing Cash Flow	-949.79	-2,150	4,738	562.23	12,067
Net Cash Flow	1,599	-2,057	2,642	-12,624	8,338
Free Cash Flow	2,262	-214.76	-2,390	-13,468	-3,967
Free Cash Flow Margin	7.81%	-0.75%	-9.39%	-37.24%	-14.54%
Free Cash Flow Per Share	8.82	-2.99	-33.26	-187.42	-55.21
Cash Interest Paid	-	2,259	2,436	2,650	1,377
Cash Income Tax Paid	-	46.56	14.08	18.32	15.51
Levered Free Cash Flow	-	-3,790	-695.48	-12,868	-1,263
Unlevered Free Cash Flow	-	-2,490	851.28	-11,193	-389.36
Change in Working Capital	4,509	2,180	2,385	-597.73	-5,078

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