COSE:GUAR.N0000 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	4,105	3,682	2,846	1,207	-897.63	2,721
Depreciation & Amortization	8.58	7.05	6.91	9.05	9.03	7.23
Other Amortization	-	-	-	2.59	4.45	4.45
Loss (Gain) From Sale of Assets	-	-	-	-	-	-21.77
Loss (Gain) From Sale of Investments	-1,819	-2,790	-1,868	-896.36	1,780	-1,869
Loss (Gain) on Equity Investments	-	-	-	4.27	0.81	-2.81
Other Operating Activities	804.56	729.05	647	278.22	20.45	613.99
Change in Accounts Receivable	137.6	-10.17	12.29	124.42	46.29	-201.61
Change in Accounts Payable	6.23	-1.59	-50.33	-33.06	97.62	20.32
Change in Other Net Operating Assets	-86.25	759.25	-16.96	-3,350	-542.3	-245.98
Operating Cash Flow	3,157	2,375	1,577	-2,659	518.71	1,026
Operating Cash Flow Growth	46.79%	50.65%	-	-	-49.42%	-25.30%
Capital Expenditures	-10.29	-	-3.27	-1.28	-1.53	-1.38
Sale of Property, Plant & Equipment	-	-	-	-	-	0.04
Cash Acquisitions	-62.09	-21.66	-	-	-	-
Investment in Securities	-	-	-	-	1.4	3.5
Other Investing Activities	1.26	1.35	1.51	0.53	0.18	0.29
Investing Cash Flow	-71.12	-20.31	-1.77	-0.75	0.05	2.44
Short-Term Debt Issued	-	-	-	1,200	-	-
Long-Term Debt Issued	-	1,626	3,368	-	-	-
Total Debt Issued	3,000	1,626	3,368	1,200	-	-
Short-Term Debt Repaid	-	-	-	-750.24	-153.76	-842.92
Long-Term Debt Repaid	-	-1,890	-2,604	-8.28	-8.28	-6.79
Total Debt Repaid	-1,214	-1,890	-2,604	-758.53	-162.04	-849.71
Net Debt Issued (Repaid)	1,786	-264.7	763.45	441.48	-162.04	-849.71
Repurchase of Common Stock	-	-507.7	-104.08	-	-100.62	-
Common Dividends Paid	-463.93	-113.42	-190.63	-173.03	-139.25	-99.24
Other Financing Activities	-191.38	-127.6	-126.06	-102.49	-149.83	-116.39
Financing Cash Flow	1,130	-1,013	342.68	165.96	-551.73	-1,065
Foreign Exchange Rate Adjustments	100.29	-13.63	-122.25	154.27	416.66	47.61
Net Cash Flow	4,316	1,328	1,795	-2,339	383.68	10.27
Free Cash Flow	3,146	2,375	1,573	-2,660	517.17	1,024
Free Cash Flow Growth	46.45%	50.97%	-	-	-49.50%	-25.37%
Free Cash Flow Margin	77.72%	94.93%	68.78%	-238.64%	44.24%	63.82%
Free Cash Flow Per Share	36.24	27.36	18.12	-30.20	5.86	11.54
Cash Interest Paid	97.81	19.04	72.49	129.69	5.46	68.28
Cash Income Tax Paid	341.45	286.67	256.51	137.52	49.28	38.77
Levered Free Cash Flow	2,194	1,152	1,109	586.1	1,519	46.89
Unlevered Free Cash Flow	2,258	1,164	1,158	670.6	1,523	90.32
Change in Working Capital	57.58	747.49	-55	-3,258	-398.39	-427.28

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