eChannelling PLC (COSE:ECL.N0000)

eChannelling Cash Flow Statement

Financials in millions LKR. Fiscal year is January - December.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	38.14	31.95	43.83	65.52	53.37
Depreciation & Amortization	9.95	8.76	8.97	9.19	8.79
Other Amortization	-	2.38	2.37	2.36	0.98
Loss (Gain) From Sale of Assets	-	-0.01	-	-	-0.01
Asset Writedown & Restructuring Costs	-	-	-	-2.1	-
Provision & Write-off of Bad Debts	1.93	0.68	0.61	0.38	-
Other Operating Activities	-24.94	-30.67	-47.67	-44.72	-9.43
Change in Accounts Receivable	61.73	-70.48	-24.04	-77.19	-10.1
Change in Inventory	-	-	-	0	-0.03
Change in Accounts Payable	-18.87	39.91	-18.76	16.06	15.15
Change in Other Net Operating Assets	-19.63	16.87	38.58	-23.76	8.75
Operating Cash Flow	48.31	-0.63	3.88	-54.25	67.47
Operating Cash Flow Growth	-	-	-	-	575.91%
Capital Expenditures	-6.99	-4.3	-1.11	-6.61	-0.63
Sale of Property, Plant & Equipment	-	0.01	-	-	0.01
Sale (Purchase) of Intangibles	-	-	-1.55	-3.49	-2.4
Investment in Securities	-18.18	-18.73	-38.45	-	-
Other Investing Activities	29.31	30.11	55.76	2.09	1.19
Investing Cash Flow	4.14	7.09	14.65	-8.01	-1.82
Long-Term Debt Repaid	-7.12	-2.58	-9.97	-3.06	-
Net Debt Issued (Repaid)	-7.12	-2.58	-9.97	-3.06	-
Financing Cash Flow	-7.12	-2.58	-9.97	-3.06	-
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-
Net Cash Flow	45.32	3.88	8.57	-65.33	65.64
Free Cash Flow	41.31	-4.93	2.77	-60.86	66.84
Free Cash Flow Growth	-	-	-	-	3067.22%
Free Cash Flow Margin	13.97%	-1.93%	1.02%	-27.47%	34.59%
Free Cash Flow Per Share	0.34	-0.04	0.02	-0.50	0.55
Cash Interest Paid	-	0.89	0.38	-	-
Cash Income Tax Paid	16.6	13.37	20.09	25.21	13.55
Levered Free Cash Flow	46.83	4.68	8.94	-54.59	57.43
Unlevered Free Cash Flow	47.04	5.24	9.18	-53.95	58
Change in Working Capital	23.23	-13.71	-4.22	-84.88	13.77

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