Ceylon Grain Elevators Cash Flow Statement

Financials in millions LKR. Fiscal year is January - December.

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	3,152	2,417	2,977	735.01	1,298	943.81
Depreciation & Amortization	1,242	1,093	1,042	1,096	1,002	904.06
Other Amortization	22.11	24.74	27.06	27.85	22.01	18.52
Loss (Gain) From Sale of Assets	7.94	9.94	0.75	2.92	14.5	0.73
Asset Writedown & Restructuring Costs	-114.53	-114.53	-132.68	224.67	115.17	8.55
Loss (Gain) on Equity Investments	-8.23	-8.23	-16.2	-13.81	-12.07	-14.58
Provision & Write-off of Bad Debts	4.35	0.68	1.22	1.38	0.59	4.31
Other Operating Activities	676.53	784	1,715	209.51	106.35	612.05
Change in Accounts Receivable	-405.02	-191.48	-339.91	-295.19	-111.7	-10.47
Change in Inventory	-2,403	126.42	2,704	-3,262	-1,458	-442.92
Change in Accounts Payable	315.68	97.14	758.97	-223.09	416.93	398.12
Change in Other Net Operating Assets	150.85	2,873	-178.73	-5,151	4,392	154.07
Operating Cash Flow	2,641	7,112	8,557	-6,649	5,785	2,576
Operating Cash Flow Growth	-57.73%	-16.89%	-	-	124.54%	-0.81%
Capital Expenditures	-1,195	-1,170	-1,164	-1,225	-847.22	-707.42
Sale of Property, Plant & Equipment	0.54	0.04	-	0.1	-	0.09
Sale (Purchase) of Intangibles	-	-	-7.51	-13.89	-42.51	-18.37
Investing Cash Flow	-1,194	-1,170	-1,171	-1,239	-889.73	-725.7
Long-Term Debt Repaid	-	-102.62	-108.27	-	-	-
Net Debt Issued (Repaid)	-103.41	-102.62	-108.27	-	-	-
Common Dividends Paid	-1,380	-1,620	-360	-360	-810	-540
Other Financing Activities	4,851	-9,671	-665.29	-100.75	-166.24	-110.82
Financing Cash Flow	3,368	-11,393	-1,134	-460.75	-976.24	-650.82
Net Cash Flow	4,814	-5,451	6,252	-8,349	3,919	1,200
Free Cash Flow	1,446	5,942	7,393	-7,874	4,938	1,869
Free Cash Flow Growth	-72.25%	-19.63%	-	-	164.20%	18.22%
Free Cash Flow Margin	4.98%	24.76%	37.73%	-44.02%	20.52%	10.12%
Free Cash Flow Per Share	24.10	99.03	123.22	-131.24	82.29	31.15
Cash Interest Paid	1.21	2.51	10.14	47.79	1.62	3.2
Cash Income Tax Paid	1,251	1,164	303.85	334.37	231.49	156.18
Levered Free Cash Flow	331.81	4,921	5,729	-5,895	4,005	1,462
Unlevered Free Cash Flow	412.74	4,995	5,818	-5,782	4,078	1,535
Change in Working Capital	-2,341	2,905	2,944	-8,932	3,238	98.8

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