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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	3,625	3,461	2,417	2,977	735.01	1,298
Depreciation & Amortization	1,426	1,324	1,093	1,042	1,096	1,002
Other Amortization	7.5	7.5	24.74	27.06	27.85	22.01
Loss (Gain) From Sale of Assets	3.72	2.38	9.94	0.75	2.92	14.5
Asset Writedown & Restructuring Costs	-253.88	-253.88	-114.53	-132.68	224.67	115.17
Loss (Gain) on Equity Investments	-20.47	-20.47	-8.23	-16.2	-13.81	-12.07
Provision & Write-off of Bad Debts	9.26	9.26	0.68	1.22	1.38	0.59
Other Operating Activities	1,799	1,692	784	1,715	209.51	106.35
Change in Accounts Receivable	-908.6	-816.76	-191.48	-339.91	-295.19	-111.7
Change in Inventory	-1,206	-727.4	126.42	2,704	-3,262	-1,458
Change in Accounts Payable	643.57	176.62	97.14	758.97	-223.09	416.93
Change in Other Net Operating Assets	-728.35	-1,740	2,873	-178.73	-5,151	4,392
Operating Cash Flow	4,397	3,114	7,112	8,557	-6,649	5,785
Operating Cash Flow Growth	20.09%	-56.22%	-16.89%	-	-	124.54%
Capital Expenditures	-1,440	-1,458	-1,170	-1,164	-1,225	-847.22
Sale of Property, Plant & Equipment	0.52	0.52	0.04	-	0.1	-
Sale (Purchase) of Intangibles	-	-	-	-7.51	-13.89	-42.51
Investing Cash Flow	-1,439	-1,457	-1,170	-1,171	-1,239	-889.73
Long-Term Debt Repaid	-	-104.19	-102.62	-108.27	-	-
Net Debt Issued (Repaid)	-104.19	-104.19	-102.62	-108.27	-	-
Common Dividends Paid	-1,001	-480	-1,620	-360	-360	-810
Other Financing Activities	7,825	8,583	-9,671	-665.29	-100.75	-166.24
Financing Cash Flow	6,720	7,998	-11,393	-1,134	-460.75	-976.24
Net Cash Flow	9,678	9,655	-5,451	6,252	-8,349	3,919
Free Cash Flow	2,958	1,656	5,942	7,393	-7,874	4,938
Free Cash Flow Growth	16.42%	-72.13%	-19.63%	-	-	164.20%
Free Cash Flow Margin	9.82%	5.56%	24.76%	37.73%	-44.02%	20.52%
Free Cash Flow Per Share	49.30	27.60	99.03	123.22	-131.24	82.29
Cash Interest Paid	-	-	2.51	10.14	47.79	1.62
Cash Income Tax Paid	1,100	1,100	1,164	303.85	334.37	231.49
Levered Free Cash Flow	2,281	986.77	4,921	5,729	-5,895	4,005
Unlevered Free Cash Flow	2,353	1,063	4,995	5,818	-5,782	4,078
Change in Working Capital	-2,199	-3,108	2,905	2,944	-8,932	3,238

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