Eastern Merchants 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	Sep '25 Sep 30, 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	-4.65	-115.31	17.87	74.09	661.86	8.67
Depreciation & Amortization	58.48	57.35	55.37	45.38	54.39	53.11
Other Amortization	1.67	1.67	1.88	2.1	0.73	0.83
Loss (Gain) From Sale of Assets	-	-	2.28	-3.1	-530.82	-3.53
Loss (Gain) From Sale of Investments	-	-	-	-1.76	-	-1.37
Other Operating Activities	-71.03	-62.83	-144.11	-22.38	-59.44	28.34
Change in Accounts Receivable	-109.3	42	-176.83	438.03	-167.96	-127.3
Change in Inventory	73.69	78.73	98.98	104.76	-203.43	-26.03
Change in Accounts Payable	-43.75	-95.01	81.11	-111.46	69.08	-2.93
Change in Other Net Operating Assets	-81.7	45	44.95	-86.06	-8.27	24.91
Operating Cash Flow	-176.6	-48.39	-18.49	439.6	-183.86	-45.4
Capital Expenditures	-154.47	-55.03	-217.55	-152.9	-214.64	-33.41
Sale of Property, Plant & Equipment	-	-	8.92	4	834.03	19.75
Cash Acquisitions	-48.43	-48.43	-2.65	-0.13	-	-
Sale (Purchase) of Intangibles	7.12	-1.8	-	-7.58	-	-0.97
Investment in Securities	427.9	439.7	-116.25	194.16	-500.16	5.51
Other Investing Activities	-	-	-0.13	-	-	-1.89
Investing Cash Flow	232.11	334.44	-327.66	37.55	119.22	-11
Long-Term Debt Issued	-	667.19	448.3	352.22	814.25	631.32
Long-Term Debt Repaid	-	-760.24	-375.61	-770.7	-621.84	-601.86
Net Debt Issued (Repaid)	-92.53	-93.06	72.69	-418.48	192.41	29.46
Common Dividends Paid	-	-	-	-16.9	-	-
Other Financing Activities	44.27	27.64	93.06	63.91	1.14	0.57
Financing Cash Flow	-48.26	-65.41	165.76	-371.47	193.55	30.04
Miscellaneous Cash Flow Adjustments	-0	-	-0	0	-0	0
Net Cash Flow	7.24	220.64	-180.4	105.69	128.9	-26.36
Free Cash Flow	-331.08	-103.41	-236.04	286.7	-398.51	-78.81
Free Cash Flow Margin	-11.58%	-3.69%	-8.79%	10.57%	-11.63%	-3.88%
Free Cash Flow Per Share	-2.80	-0.88	-1.79	2.44	-3.39	-0.67
Cash Interest Paid	64.63	64.63	56.88	36.85	37.31	55.55
Cash Income Tax Paid	0.31	1.31	11.18	5.58	25.7	6.83
Levered Free Cash Flow	-337.9	-78.47	-217.22	261.42	-659.53	-78.01
Unlevered Free Cash Flow	-302.27	-38.07	-180.62	292.66	-629.44	-43
Change in Working Capital	-161.07	70.73	48.21	345.27	-310.58	-131.34

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