HNB Finance PLC (COSE:HNBF.N0000)

HNB Finance Cash Flow Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	1,114	764.51	620.99	-469.02	503.16	-123.61
Depreciation & Amortization	345.53	335.28	325.57	331.25	294.4	285.97
Gain (Loss) on Sale of Assets	-0.5	-1.58	-0.05	-0.45	-1.03	-0.12
Gain (Loss) on Sale of Investments	-	-	-	-	-	-0.39
Total Asset Writedown	-120.2	-110.5	-48.65	-48.6	-112.58	-41.47
Provision for Credit Losses	809.12	660	1,608	1,793	988.86	1,059
Change in Other Net Operating Assets	-22,613	-11,072	4,203	-3,808	-4,828	-1,890
Other Operating Activities	926.92	425.75	-974.19	-490.31	116.82	-61.55
Operating Cash Flow	-19,538	-8,999	5,735	-2,692	-2,227	-771.95
Capital Expenditures	-149.59	-132.62	-164.5	-95.56	-176.98	-53.99
Sale of Property, Plant and Equipment	0.85	1.88	0.58	0.45	1.03	0.22
Cash Acquisitions	-	-	-	-54.29	-2,377	-
Investment in Securities	-83.75	6,420	-5,211	-4,276	479.69	733.77
Purchase / Sale of Intangibles	-2.29	-8.01	-21.43	-9.48	-56.73	-27.06
Other Investing Activities	1,076	1,076	1,368	958.5	207.97	308.01
Investing Cash Flow	841.53	7,357	-4,028	-3,477	-1,922	960.95
Long-Term Debt Issued	-	5,500	1,000	3,842	1,100	1,300
Long-Term Debt Repaid	-	-4,866	-1,163	-3,354	-1,070	-2,547
Net Debt Issued (Repaid)	-491.3	634.38	-163.09	488.05	30.32	-1,247
Issuance of Common Stock	1,193	1,193	-	-	-	-
Net Increase (Decrease) in Deposit Accounts	18,667	957.1	-2,475	9,031	3,414	507.6
Other Financing Activities	-499.15	-693.99	-910.68	-695.57	-225.14	-307.24
Financing Cash Flow	18,870	2,091	-3,549	8,823	3,219	-1,046
Net Cash Flow	173.66	448.59	-1,842	2,654	-324.01	-857.14
Free Cash Flow	-19,688	-9,132	5,570	-2,788	-2,404	-825.93
Free Cash Flow Margin	-230.11%	-127.53%	102.06%	-78.41%	-62.78%	-34.13%
Free Cash Flow Per Share	-10.02	-5.14	3.14	-1.62	-1.40	-0.48
Cash Interest Paid	499.15	693.99	910.68	695.57	225.14	307.24
Cash Income Tax Paid	202.38	34.52	9.34	171.57	63.9	53.2

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