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
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	62.22	87.79	65.01	43.71	81.81	139.91
Depreciation & Amortization	42.22	46.14	46.14	45.94	46.54	46.28
Loss (Gain) on Sale of Assets	-22.42	-21.94	-	-	-	-4.8
Asset Writedown	-	-	-	-	-	16.47
Change in Accounts Receivable	-4.55	10.72	192.15	-60.18	-4.93	-29.79
Change in Inventory	0	0.68	-	0.29	2.14	1.6
Change in Accounts Payable	1.02	1.02	2.53	0.82	-2.22	3
Change in Other Net Operating Assets	-139.99	-11.89	-55.6	-272.76	-39.48	-10.26
Other Operating Activities	-36.13	-24.42	-34.98	8.42	-9.8	-51.41
Operating Cash Flow	-97.64	88.09	215.24	-233.77	74.06	111
Operating Cash Flow Growth	-	-59.07%	-	-	-33.27%	139.11%
Capital Expenditures	-24.52	-0.07	-0.31	-0.26	-2.8	-3.15
Sale of Property, Plant & Equipment	11.5	-	-	-	-	4.8
Other Investing Activities	104.79	105.08	116.24	193.99	89.65	38.87
Investing Cash Flow	91.77	105.01	115.93	193.73	86.84	40.52
Long-Term Debt Repaid	-	-1	-8.7	-5.24	-18.84	-29.92
Net Debt Issued (Repaid)	-0.11	-1	-8.7	-5.24	-18.84	-29.92
Common Dividends Paid	-87.27	-76.36	-152.72	-	-109.09	-109.09
Financing Cash Flow	-87.38	-77.36	-161.42	-5.24	-127.93	-139.01
Net Cash Flow	-93.26	115.74	169.75	-45.28	32.98	12.5
Free Cash Flow	-122.16	88.02	214.93	-234.03	71.26	107.85
Free Cash Flow Growth	-	-59.05%	-	-	-33.92%	133.77%
Free Cash Flow Margin	-58.04%	34.19%	96.97%	-116.88%	31.85%	45.30%
Free Cash Flow Per Share	-1.13	0.81	1.97	-2.15	0.65	0.99
Cash Interest Paid	1.01	1.1	1.13	0.18	0.75	3.17
Cash Income Tax Paid	40.53	35.99	22.07	11.32	23.55	17.99
Levered Free Cash Flow	-26.41	177.61	299.14	-61.34	135.64	110.55
Unlevered Free Cash Flow	-25.77	178.3	299.84	-60.49	136.86	113.08
Change in Working Capital	-143.53	0.52	139.08	-331.84	-44.49	-35.46

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