HVA Foods PLC (COSE:HVA.N0000)
Sri Lanka · Delayed Price · Currency is LKR 0.00
0.00 (0.00%)
Price not available due to exchange restrictions
HVA Foods Cash Flow Statement
Financials in millions LKR. Fiscal year is April - March.
Millions LKR. Fiscal year is Apr - Mar.
Operating Activities
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Net Income | -27.73 | 7.1 | -139.93 | -326.23 | -45.62 | -229.05 |
Depreciation & Amortization | 11.34 | 10.13 | 10.53 | 12.28 | 9.12 | 10.71 |
Other Amortization | - | 0.97 | 0.96 | 1 | 0.78 | 0.06 |
Loss (Gain) From Sale of Assets | -1.11 | -1.11 | - | 5.68 | -1.81 | -41.2 |
Asset Writedown & Restructuring Costs | 0.68 | 0.68 | 1.15 | - | 1.56 | - |
Loss (Gain) From Sale of Investments | -1.09 | -1.13 | -0.2 | -0.07 | 0.01 | 0.35 |
Provision & Write-off of Bad Debts | 26.46 | 53.38 | -1.83 | 28.83 | -0.31 | 138.79 |
Other Operating Activities | 3.83 | -2.47 | -1.35 | 22.85 | -129.28 | 21.83 |
Change in Accounts Receivable | 31.22 | -66.77 | -49.95 | -33.67 | -9 | -198.39 |
Change in Inventory | 75.33 | -5.6 | 268.21 | 33.51 | -305.17 | -47.42 |
Change in Accounts Payable | -32.28 | 0.39 | 11.29 | 10.23 | 21.44 | -1.25 |
Change in Other Net Operating Assets | 117.78 | 56.66 | -452.53 | 471.9 | -203.98 | 132 |
Operating Cash Flow | 204.43 | 52.23 | -353.63 | 226.31 | -662.28 | -213.58 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Capital Expenditures | -2.58 | -4.82 | -2.39 | -16.22 | -15.01 | -5.49 |
Sale of Property, Plant & Equipment | 5.45 | 5.45 | - | - | 1.93 | 332.74 |
Sale (Purchase) of Intangibles | - | - | - | - | -2.43 | -0.31 |
Investment in Securities | 13.86 | 5.62 | -6.46 | 29.77 | -29.61 | - |
Other Investing Activities | 2.23 | 2.03 | 1.61 | 1.74 | 3.24 | 1.85 |
Investing Cash Flow | 18.96 | 8.27 | -7.24 | 15.29 | -41.87 | 328.79 |
Financing Activities
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Long-Term Debt Issued | - | 2,524 | 1,465 | 1,930 | 1,531 | 1,231 |
Long-Term Debt Repaid | - | -2,540 | -1,478 | -2,049 | -1,364 | -1,394 |
Lease Payments | -1.16 | -1.06 | -0.75 | -0.53 | -0.11 | - |
Net Debt Issued (Repaid) | -187.48 | -16.25 | -12.55 | -118.49 | 166.88 | -162.65 |
Issuance of Common Stock | - | - | 372 | - | 249.11 | - |
Financing Cash Flow | -187.48 | -16.25 | 359.45 | -118.49 | 415.98 | -162.65 |
Net Cash Flow
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Miscellaneous Cash Flow Adjustments | -0 | - | - | 0 | -0 | - |
Net Cash Flow | 35.91 | 44.26 | -1.42 | 123.1 | -288.17 | -47.44 |
Free Cash Flow
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Free Cash Flow | 201.85 | 47.41 | -356.02 | 210.08 | -677.29 | -219.07 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | 10.11% | 2.08% | -19.39% | 11.40% | -28.77% | -17.37% |
Free Cash Flow Per Share | 0.72 | 0.19 | -1.97 | 1.81 | -6.14 | -3.30 |
Levered Free Cash Flow | 155.39 | 48.22 | -290.43 | 344.63 | -585.75 | 176.28 |
Unlevered Free Cash Flow | 213.38 | 105.61 | -224.95 | 477.92 | -450.87 | 232.23 |
Free Cash Flow After Leases | 200.69 | 46.35 | -356.77 | 209.55 | -677.39 | -219.07 |
Additional Metrics
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Cash Interest Paid | 91.63 | 88.18 | 104.77 | 211.61 | 215.81 | 89.46 |
Change in Working Capital | 192.06 | -15.32 | -222.97 | 481.96 | -496.72 | -115.06 |