Hayleys Fibre 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	87.82	-42.69	-25.28	298.23	197.93	147.79
Depreciation & Amortization	82.34	72.69	69.95	65.26	51.41	41.9
Other Amortization	7.84	7.84	-	-	-	-
Loss (Gain) From Sale of Assets	-0.38	-0.38	0.03	-1	-2.38	-0.34
Asset Writedown & Restructuring Costs	5.39	5.39	-	-	-	-
Provision & Write-off of Bad Debts	9.33	-42.32	25.02	-17.66	44.52	1.33
Other Operating Activities	72.93	29.61	35.54	-1.1	189.15	53.62
Change in Accounts Receivable	61.79	165.04	-685.71	307.09	-460.08	-139.11
Change in Inventory	-223.01	25.88	259.64	-178.45	-390.21	-107.49
Change in Accounts Payable	35.62	-58.04	188.4	112.14	-68.14	219.06
Change in Other Net Operating Assets	-289.39	187.56	-423.29	-127.58	20.81	-65.69
Operating Cash Flow	-149.71	350.59	-555.7	456.94	-416.99	151.08
Capital Expenditures	-486.1	-371.04	-198.83	-107.62	-163.93	-112.86
Sale of Property, Plant & Equipment	0.38	0.38	-	11.44	5.4	0.34
Sale (Purchase) of Intangibles	-	-28.66	-1.39	-1.78	-	-14.6
Other Investing Activities	1.62	1.44	21.01	63.05	31.72	28.96
Investing Cash Flow	-484.1	-397.88	-179.21	-34.91	-126.81	-98.16
Long-Term Debt Issued	-	2,782	2,213	1,367	1,591	485.43
Long-Term Debt Repaid	-	-2,876	-1,541	-1,748	-1,058	-256.02
Net Debt Issued (Repaid)	181.77	-93.66	671.81	-381.72	533.65	229.42
Common Dividends Paid	-	-	-	-91.2	-96	-14
Other Financing Activities	-67.94	-63.65	-63.71	-123.68	-89.18	-75
Financing Cash Flow	113.83	-157.31	608.1	-596.6	348.47	140.42
Net Cash Flow	-519.98	-204.6	-126.81	-174.57	-195.33	193.34
Free Cash Flow	-635.81	-20.45	-754.53	349.32	-580.92	38.22
Free Cash Flow Margin	-10.49%	-0.43%	-14.72%	7.96%	-15.71%	1.91%
Free Cash Flow Per Share	-26.44	-0.85	-31.44	14.55	-24.20	1.59
Cash Interest Paid	137.85	91.64	133.22	199.99	62.54	19.09
Cash Income Tax Paid	78.3	54.33	104.37	102.64	26.52	40.3
Levered Free Cash Flow	-677.9	-14.1	-731	270.25	-770.59	-166.15
Unlevered Free Cash Flow	-608.85	43.53	-647.75	397.34	-729.51	-152.11
Change in Working Capital	-414.99	320.44	-660.96	113.2	-897.63	-93.22

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