JF Packaging Limited (COSE:JFP.N0000)

JF Packaging Cash Flow Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023
Net Income	124.71	130.62	71.76	910.65
Depreciation & Amortization	125.17	110.72	105.7	103.33
Other Amortization	0.06	0.06	0.05	0.07
Loss (Gain) From Sale of Assets	-1.27	-1.27	-	-0
Loss (Gain) From Sale of Investments	-	-	-	0.25
Provision & Write-off of Bad Debts	-5.15	-1.27	15.78	12.33
Other Operating Activities	48.15	43.02	-217.85	215.05
Change in Accounts Receivable	1.77	-14.52	-157.31	-262.39
Change in Inventory	25.7	-92.82	153.02	-451.49
Change in Accounts Payable	51.76	31.91	61.17	-124.24
Change in Other Net Operating Assets	51.68	5.77	66.09	-166.23
Operating Cash Flow	422.59	212.22	98.42	237.33
Operating Cash Flow Growth	78.06%	115.64%	-58.53%	-
Capital Expenditures	-276.69	-230.92	-126.17	-28.46
Sale of Property, Plant & Equipment	1.61	1.61	-	0
Investment in Securities	-0.22	-0.22	-325	-
Other Investing Activities	3.32	2.84	3.59	2.7
Investing Cash Flow	-271.97	-226.68	-447.59	-25.75
Short-Term Debt Issued	-	291.29	122.57	11.12
Long-Term Debt Issued	-	-	432.2	385.44
Total Debt Issued	182.31	291.29	554.77	396.56
Long-Term Debt Repaid	-	-300	-301.55	-613.2
Net Debt Issued (Repaid)	-85.01	-8.71	253.22	-216.64
Common Dividends Paid	-	-	-	-100.54
Financing Cash Flow	-85.01	-8.71	253.22	-317.18
Net Cash Flow	65.61	-23.17	-95.95	-105.6
Free Cash Flow	145.9	-18.69	-27.76	208.87
Free Cash Flow Margin	3.32%	-0.43%	-0.73%	4.00%
Free Cash Flow Per Share	1.21	-0.15	-0.23	1.74
Cash Interest Paid	240.04	275.96	368.38	351.85
Cash Income Tax Paid	150.85	153.38	344.06	86.88
Levered Free Cash Flow	-	9.71	108.41	-
Unlevered Free Cash Flow	-	172.3	324.05	-
Change in Working Capital	130.91	-69.67	122.98	-1,004

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