Gestetner of Ceylon 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	87.78	103.43	90.06	84.14	-9.54	13.19
Depreciation & Amortization	131.11	115.03	88.46	83.53	83.79	82
Other Amortization	2.45	2.45	2.27	-	2.11	1.71
Loss (Gain) From Sale of Assets	0.28	-	-	-	-	-
Loss (Gain) From Sale of Investments	-	-	-	-	-6.35	-
Provision & Write-off of Bad Debts	7.55	12.87	-3.41	10.84	0.79	-1.66
Other Operating Activities	27.5	39.81	9.36	48.23	-4.94	-3.76
Change in Accounts Receivable	-72.59	-152.62	-93.93	95.98	-139.04	38.76
Change in Inventory	25	-241.28	19.54	41.72	-76.97	47.02
Change in Accounts Payable	-49.64	77.77	18.01	-194.41	137.58	-45.28
Change in Other Net Operating Assets	66.58	72.58	8.22	-124.11	40.87	68.11
Operating Cash Flow	226.02	30.06	138.58	45.92	28.29	200.07
Operating Cash Flow Growth	308.76%	-78.31%	201.79%	62.30%	-85.86%	638.44%
Capital Expenditures	-189.65	-132.3	-151.15	-59.52	-98.84	-55.85
Sale of Property, Plant & Equipment	-	-	-	0.14	-	-
Sale (Purchase) of Intangibles	-4.95	-4.95	-0.88	-	-4.46	-0.16
Investment in Securities	0.04	-	-	-	47.04	-
Other Investing Activities	0.03	0.03	-	6.63	0.45	7.56
Investing Cash Flow	-194.53	-137.23	-152.03	-52.75	-55.82	-48.46
Long-Term Debt Issued	-	95	-	-	-	-
Long-Term Debt Repaid	-	-23.13	-9.36	-9.36	-7.02	-6.86
Net Debt Issued (Repaid)	-31.89	71.87	-9.36	-9.36	-7.02	-6.86
Common Dividends Paid	-	-8.64	-26.58	-	-	-
Financing Cash Flow	-31.89	63.23	-35.94	-9.36	-7.02	-6.86
Net Cash Flow	-0.4	-43.94	-49.38	-16.19	-34.54	144.76
Free Cash Flow	36.37	-102.24	-12.57	-13.6	-70.55	144.22
Free Cash Flow Margin	1.91%	-5.83%	-0.90%	-0.97%	-6.69%	17.32%
Free Cash Flow Per Share	13.69	-38.47	-4.73	-5.12	-26.54	54.26
Cash Interest Paid	27.63	23.14	15.23	49.28	15.17	23.44
Cash Income Tax Paid	49.46	31.34	24.98	5.49	12.07	7.86
Levered Free Cash Flow	-70.94	-178.32	-40.38	108.87	-77.44	102.84
Unlevered Free Cash Flow	-53.12	-161.5	-30.47	140.74	-68.8	104.82
Change in Working Capital	-30.66	-243.55	-48.16	-180.82	-37.56	108.61

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