Ceylon Guardian Investment Trust PLC (COSE:GUAR.N0000)

COSE:GUAR.N0000 Cash Flow Statement

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

Operating Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	3,497	3,682	2,846	1,207	-897.63
Depreciation & Amortization	9.2	7.05	6.91	9.05	9.03
Other Amortization	-	-	-	2.59	4.45
Loss (Gain) From Sale of Investments	-1,294	-2,790	-1,868	-896.36	1,780
Loss (Gain) on Equity Investments	-	-	-	4.27	0.81
Other Operating Activities	718.79	729.05	647	278.22	20.45
Change in Accounts Receivable	-49.26	-10.17	12.29	124.42	46.29
Change in Accounts Payable	-5.77	-1.59	-50.33	-33.06	97.62
Change in Other Net Operating Assets	3,610	759.25	-16.96	-3,350	-542.3
Operating Cash Flow	6,486	2,375	1,577	-2,659	518.71
Operating Cash Flow Growth	173.04%	50.65%	-	-	-49.42%

Investing Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Capital Expenditures	-11.28	-	-3.27	-1.28	-1.53
Cash Acquisitions	-40.44	-21.66	-	-	-
Investment in Securities	-	-	-	-	1.4
Other Investing Activities	1.04	1.35	1.51	0.53	0.18
Investing Cash Flow	-50.67	-20.31	-1.77	-0.75	0.05

Financing Activities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Short-Term Debt Issued	-	-	-	1,200	-
Long-Term Debt Issued	2,000	1,626	3,368	-	-
Total Debt Issued	2,000	1,626	3,368	1,200	-
Short-Term Debt Repaid	-1,291	-1,884	-	-750.24	-153.76
Long-Term Debt Repaid	-6.71	-6.13	-2,604	-8.28	-8.28
Total Debt Repaid	-1,298	-1,890	-2,604	-758.53	-162.04
Net Debt Issued (Repaid)	701.92	-264.7	763.45	441.48	-162.04
Repurchase of Common Stock	-	-507.7	-104.08	-	-100.62
Common Dividends Paid	-460.82	-113.42	-190.63	-173.03	-139.25
Other Financing Activities	-227.6	-127.6	-126.06	-102.49	-149.83
Financing Cash Flow	13.51	-1,013	342.68	165.96	-551.73

Net Cash Flow

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Foreign Exchange Rate Adjustments	109.24	-13.63	-122.25	154.27	416.66
Net Cash Flow	6,558	1,328	1,795	-2,339	383.68

Free Cash Flow

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Free Cash Flow	6,475	2,375	1,573	-2,660	517.17
Free Cash Flow Growth	172.57%	50.97%	-	-	-49.50%
Free Cash Flow Margin	167.14%	94.93%	68.78%	-238.64%	44.24%
Free Cash Flow Per Share	75.59	27.36	18.12	-30.20	5.86
Levered Free Cash Flow	1,906	1,152	1,109	586.1	1,519
Unlevered Free Cash Flow	1,991	1,164	1,158	670.6	1,523

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash Interest Paid	138.21	19.04	72.49	129.69	5.46
Cash Income Tax Paid	356.49	286.67	256.51	137.52	49.28
Change in Working Capital	3,555	747.49	-55	-3,258	-398.39

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 7, 2026

Data Sources Report a data error