Elpitiya Plantations 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	1,658	1,329	1,566	1,831	1,533	875.27
Depreciation & Amortization	525.19	482.47	404.03	360.44	315.76	279.87
Other Amortization	4.95	4.95	-	-	-	-
Loss (Gain) From Sale of Assets	-28.5	-16.73	-23.96	-38.13	-47.94	-45.2
Asset Writedown & Restructuring Costs	-400.97	-400.97	-247.21	-12.23	-38.97	-40.22
Loss (Gain) on Equity Investments	-211.42	-106.97	-77.18	-229.75	-233.58	-90.46
Provision & Write-off of Bad Debts	30.07	30.07	3.98	4.91	0	0.01
Other Operating Activities	226.53	398.07	271.27	1,143	213.94	-7.04
Change in Accounts Receivable	-403.65	-35.76	-159.6	-5.97	-168.3	12.3
Change in Inventory	185.71	-83.69	152.86	-318.27	-92.21	5.59
Change in Accounts Payable	292.51	252.51	-20.86	100.01	141.22	85.51
Change in Other Net Operating Assets	-44.74	-18.05	-9.99	-4.16	-100.42	-44.57
Operating Cash Flow	1,834	1,835	1,859	2,830	1,522	1,031
Operating Cash Flow Growth	-13.83%	-1.31%	-34.30%	85.92%	47.64%	104.95%
Capital Expenditures	-905.5	-657.26	-707.05	-869.85	-622.09	-622.9
Sale of Property, Plant & Equipment	2.44	1.71	3.15	-	0.32	4.85
Cash Acquisitions	-9.2	-15.2	-60	-	-	-
Investment in Securities	-176.51	-652.25	125.08	-1,383	-997.23	-
Other Investing Activities	171.12	85.56	-	-	100.66	94.37
Investing Cash Flow	-917.65	-1,237	-638.81	-2,252	-1,518	-523.68
Long-Term Debt Issued	-	-	-	73.28	250	159.37
Long-Term Debt Repaid	-	-78.89	-118.44	-256.22	-110.3	-160.51
Net Debt Issued (Repaid)	-10.48	-78.89	-118.44	-182.94	139.7	-1.15
Common Dividends Paid	-400.77	-364.33	-1,384	-218.6	-145.73	-54.65
Financing Cash Flow	-411.25	-443.22	-1,503	-401.54	-6.03	-55.8
Miscellaneous Cash Flow Adjustments	-	-	-	-	-	0
Net Cash Flow	505.13	154.51	-282.25	176.2	-2.13	451.6
Free Cash Flow	928.53	1,178	1,152	1,960	900.16	408.18
Free Cash Flow Growth	-38.66%	2.21%	-41.22%	117.78%	120.53%	-
Free Cash Flow Margin	10.69%	15.31%	16.00%	23.48%	17.66%	10.05%
Free Cash Flow Per Share	12.75	16.16	15.81	26.90	12.35	5.60
Cash Interest Paid	82.41	83.92	85.54	23.67	6.78	6.29
Cash Income Tax Paid	460.86	270.73	201.39	64.46	-	-
Levered Free Cash Flow	672.72	827.86	321.36	666.74	121.47	58.04
Unlevered Free Cash Flow	723.77	879.1	370.87	710.38	152.67	88.24
Change in Working Capital	29.84	115.01	-37.59	-228.39	-219.71	58.84

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