Lotus Hydro Power 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	2016 - 2020
Period Ending	Sep '25 Sep 30, 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	2016 - 2020
Net Income	69.07	87.79	65.01	43.71	81.81	139.91	Upgrade
Depreciation & Amortization	43.71	46.14	46.14	45.94	46.54	46.28	Upgrade
Loss (Gain) on Sale of Assets	-22.42	-21.94	-	-	-	-4.8	Upgrade
Asset Writedown	-	-	-	-	-	16.47	Upgrade
Change in Accounts Receivable	-1.63	10.72	192.15	-60.18	-4.93	-29.79	Upgrade
Change in Inventory	0	0.68	-	0.29	2.14	1.6	Upgrade
Change in Accounts Payable	1.02	1.02	2.53	0.82	-2.22	3	Upgrade
Change in Other Net Operating Assets	-91.76	-11.89	-55.6	-272.76	-39.48	-10.26	Upgrade
Other Operating Activities	-29.4	-24.42	-34.98	8.42	-9.8	-51.41	Upgrade
Operating Cash Flow	-31.4	88.09	215.24	-233.77	74.06	111	Upgrade
Operating Cash Flow Growth	-	-59.07%	-	-	-33.27%	139.11%	Upgrade
Capital Expenditures	-0.75	-0.07	-0.31	-0.26	-2.8	-3.15	Upgrade
Sale of Property, Plant & Equipment	11.5	-	-	-	-	4.8	Upgrade
Other Investing Activities	100.74	105.08	116.24	193.99	89.65	38.87	Upgrade
Investing Cash Flow	111.49	105.01	115.93	193.73	86.84	40.52	Upgrade
Long-Term Debt Repaid	-	-1	-8.7	-5.24	-18.84	-29.92	Upgrade
Net Debt Issued (Repaid)	-0.1	-1	-8.7	-5.24	-18.84	-29.92	Upgrade
Common Dividends Paid	-87.27	-76.36	-152.72	-	-109.09	-109.09	Upgrade
Financing Cash Flow	-87.37	-77.36	-161.42	-5.24	-127.93	-139.01	Upgrade
Net Cash Flow	-7.28	115.74	169.75	-45.28	32.98	12.5	Upgrade
Free Cash Flow	-32.15	88.02	214.93	-234.03	71.26	107.85	Upgrade
Free Cash Flow Growth	-	-59.05%	-	-	-33.92%	133.77%	Upgrade
Free Cash Flow Margin	-14.09%	34.19%	96.97%	-116.88%	31.85%	45.30%	Upgrade
Free Cash Flow Per Share	-0.29	0.81	1.97	-2.15	0.65	0.99	Upgrade
Cash Interest Paid	1.05	1.1	1.13	0.18	0.75	3.17	Upgrade
Cash Income Tax Paid	38.27	35.99	22.07	11.32	23.55	17.99	Upgrade
Levered Free Cash Flow	60.46	177.61	299.14	-61.34	135.64	110.55	Upgrade
Unlevered Free Cash Flow	61.14	178.3	299.84	-60.49	136.86	113.08	Upgrade
Change in Working Capital	-92.37	0.52	139.08	-331.84	-44.49	-35.46	Upgrade

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Utility template. Financial Sources.