J.F. Packaging 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
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023
Net Income	133.48	130.62	71.76	910.65
Depreciation & Amortization	124.58	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	-6.64	-1.27	15.78	12.33
Other Operating Activities	57.6	43.02	-217.85	215.05
Change in Accounts Receivable	-318.94	-14.52	-157.31	-262.39
Change in Inventory	-34.56	-92.82	153.02	-451.49
Change in Accounts Payable	189.09	31.91	61.17	-124.24
Change in Other Net Operating Assets	1.07	5.77	66.09	-166.23
Operating Cash Flow	144.48	212.22	98.42	237.33
Operating Cash Flow Growth	46.81%	115.64%	-58.53%	-
Capital Expenditures	-272.42	-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	3.08	2.84	3.59	2.7
Investing Cash Flow	-267.94	-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	180.42	291.29	554.77	396.56
Long-Term Debt Repaid	-	-300	-301.55	-613.2
Net Debt Issued (Repaid)	-504.94	-8.71	253.22	-216.64
Common Dividends Paid	-	-	-	-100.54
Financing Cash Flow	95.06	-8.71	253.22	-317.18
Net Cash Flow	-28.41	-23.17	-95.95	-105.6
Free Cash Flow	-127.94	-18.69	-27.76	208.87
Free Cash Flow Margin	-2.88%	-0.43%	-0.73%	4.00%
Free Cash Flow Per Share	-1.01	-0.15	-0.23	1.74
Cash Interest Paid	207.44	275.96	368.38	351.85
Cash Income Tax Paid	121.43	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	-163.34	-69.67	122.98	-1,004

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