Elpitiya Plantations PLC (COSE:ELPL.N0000)

Elpitiya Plantations Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	1,743	1,688	1,329	1,566	1,831	1,533
Depreciation & Amortization	558.4	540.8	487.42	404.03	360.44	315.76
Other Amortization	9.09	9.09	-	-	-	-
Loss (Gain) From Sale of Assets	-33.41	-24.35	-16.73	-23.96	-38.13	-47.94
Asset Writedown & Restructuring Costs	-115.45	-115.45	-401.3	-247.21	-12.23	-38.97
Loss (Gain) on Equity Investments	-259.23	-223.48	-106.97	-77.18	-229.75	-233.58
Provision & Write-off of Bad Debts	4.32	4.32	30.07	3.98	4.91	0
Other Operating Activities	345.74	308.05	398.4	271.27	1,143	213.94
Change in Accounts Receivable	-187.05	-261.4	-35.76	-159.6	-5.97	-168.3
Change in Inventory	-491.14	4.26	-83.69	152.86	-318.27	-92.21
Change in Accounts Payable	255.89	199.36	252.51	-20.86	100.01	141.22
Change in Other Net Operating Assets	-24.58	-34.14	-18.05	-9.99	-4.16	-100.42
Operating Cash Flow	1,806	2,095	1,835	1,859	2,830	1,522
Operating Cash Flow Growth	-3.17%	14.17%	-1.31%	-34.30%	85.92%	47.64%

Investing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Capital Expenditures	-1,156	-1,037	-657.26	-707.05	-869.85	-622.09
Sale of Property, Plant & Equipment	0.72	0.72	1.71	3.15	-	0.32
Cash Acquisitions	-75	-75	-15.2	-60	-	-
Investment in Securities	-499.91	-497.97	-652.25	125.08	-1,383	-997.23
Other Investing Activities	128.34	128.34	85.56	-	-	100.66
Investing Cash Flow	-1,602	-1,481	-1,237	-638.81	-2,252	-1,518

Financing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Long-Term Debt Issued	-	-	-	-	73.28	250
Long-Term Debt Repaid	-	-7.83	-78.89	-118.44	-256.22	-110.3
Net Debt Issued (Repaid)	-7.83	-7.83	-78.89	-118.44	-182.94	139.7
Common Dividends Paid	-400.77	-400.77	-364.33	-1,384	-218.6	-145.73
Financing Cash Flow	-408.59	-408.59	-443.22	-1,503	-401.54	-6.03

Net Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Cash Flow	-204.75	205.44	154.51	-282.25	176.2	-2.13

Free Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Free Cash Flow	649.69	1,058	1,178	1,152	1,960	900.16
Free Cash Flow Growth	-41.89%	-10.18%	2.21%	-41.22%	117.78%	120.53%
Free Cash Flow Margin	7.23%	11.65%	15.31%	16.00%	23.48%	17.66%
Free Cash Flow Per Share	8.91	14.52	16.16	15.81	26.90	12.35
Levered Free Cash Flow	318.17	580.22	827.86	321.36	666.74	121.47
Unlevered Free Cash Flow	370.62	631.96	879.1	370.87	710.38	152.67

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash Interest Paid	82.78	82.78	83.92	85.54	23.67	6.78
Cash Income Tax Paid	456.86	456.86	270.73	201.39	64.46	-
Change in Working Capital	-446.89	-91.92	115.01	-37.59	-228.39	-219.71

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 24, 2026

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