Equity Two PLC (COSE:ETWO.N0000)

Equity Two Cash Flow Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	272.47	262.85	237.7	101.48	104.39	116.1
Gain (Loss) on Sale of Investments	-0.07	-1.62	-0.68	-3.28	-1.15	-0.53
Asset Writedown	-211.69	-211.69	-191.71	-144.43	-46.88	-1.59
Change in Accounts Receivable	-14.11	-2.73	-8.76	3.83	1.04	-4.93
Change in Accounts Payable	-61.07	111.82	-16.47	0.6	-18.26	-38.68
Other Operating Activities	62.95	43.26	28.12	97.06	3.31	-36.98
Operating Cash Flow	48.49	201.9	48.19	55.26	42.45	33.39
Operating Cash Flow Growth	-77.81%	318.98%	-12.80%	30.17%	27.13%	138.07%
Acquisition of Real Estate Assets	-16.97	-0.46	-3.39	-5.74	-3.29	-0.32
Net Sale / Acq. of Real Estate Assets	-16.97	-0.46	-3.39	-5.74	-3.29	-0.32
Investment in Marketable & Equity Securities	-99.37	-49.7	-46.78	-107.42	41.84	-40.65
Other Investing Activities	58.63	35.89	14.31	10.85	8.87	10.69
Investing Cash Flow	-57.71	-14.26	-35.86	-102.31	47.43	-30.29
Short-Term Debt Issued	-	-	80	-	-	-
Long-Term Debt Issued	-	-	-	50	-	-
Total Debt Issued	-	-	80	50	-	-
Short-Term Debt Repaid	-	-	-80	-	-	-50
Long-Term Debt Repaid	-	-	-	-50	-	-
Total Debt Repaid	-	-	-80	-50	-	-50
Net Debt Issued (Repaid)	-	-	-	-	-	-50
Common Dividends Paid	-126.46	-15.43	-15.5	-15.49	-20.01	-45.96
Other Financing Activities	-	-	-0.81	-1.89	-	-2.45
Net Cash Flow	-135.68	172.21	-3.98	-64.43	69.87	-95.31
Cash Interest Paid	-	-	0.81	1.89	-	2.45
Cash Income Tax Paid	19.6	20.71	23.43	20.67	22.31	10.75
Levered Free Cash Flow	-141.14	87.16	65.48	64.24	107.01	-51.79
Unlevered Free Cash Flow	-137.03	91.72	69.74	68.5	109.5	-48.01
Change in Working Capital	-75.17	109.1	-25.24	4.43	-17.22	-43.6

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