Kahawatte Plantations 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	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	184.12	75.87	165.43	-579.54	312.04	-106.2
Depreciation & Amortization	298.54	304.72	304.33	300.21	232.02	220.79
Loss (Gain) From Sale of Assets	-	-	-	-2.81	-	-2.49
Asset Writedown & Restructuring Costs	-1.07	-151.13	-150.05	-335.84	-136.91	-92.29
Other Operating Activities	26.01	245.24	819.03	353.72	392.87	72.18
Change in Accounts Receivable	-190.76	-68.59	3.14	-20.81	94.66	-6.42
Change in Inventory	-51.53	114.32	159.12	176.59	-371.8	26.32
Change in Accounts Payable	109.56	29.59	-31.45	-49.27	-	33.68
Change in Other Net Operating Assets	0.73	-140.28	26.33	115.85	55.67	-11.92
Operating Cash Flow	375.6	409.75	1,296	-41.91	578.55	133.65
Operating Cash Flow Growth	-71.02%	-68.38%	-	-	332.88%	2104.34%
Capital Expenditures	-488.93	-198.61	-168.58	-291.05	-254.74	-216.85
Sale of Property, Plant & Equipment	-	-	-	2.81	-	2.49
Other Investing Activities	-49.15	0.26	0.21	0.03	0.14	-
Investing Cash Flow	-538.08	-198.35	-168.36	-288.21	-254.6	-214.36
Long-Term Debt Issued	-	-	-	610.31	-	226.03
Total Debt Issued	721.97	372.13	-	610.31	-	226.03
Long-Term Debt Repaid	-	-	-479.23	-286.45	-327.39	-132.69
Total Debt Repaid	-496.11	-620.51	-479.23	-286.45	-327.39	-132.69
Net Debt Issued (Repaid)	225.86	-248.38	-479.23	323.86	-327.39	93.34
Other Financing Activities	-97.17	503.4	-	0.5	-	-
Financing Cash Flow	128.69	255.01	-479.23	324.36	-327.39	93.34
Miscellaneous Cash Flow Adjustments	0	0	-	-	-	-
Net Cash Flow	-33.79	466.42	648.28	-5.76	-3.45	12.63
Free Cash Flow	-113.33	211.14	1,127	-332.96	323.81	-83.2
Free Cash Flow Growth	-	-81.27%	-	-	-	-
Free Cash Flow Margin	-2.50%	4.10%	19.87%	-6.46%	5.17%	-1.95%
Free Cash Flow Per Share	-1.15	2.12	11.31	-3.35	3.26	-0.84
Cash Interest Paid	-	-	256.54	-	-	-
Cash Income Tax Paid	-	-	-	3.53	-	-
Levered Free Cash Flow	-	-	136.92	-190.82	37.68	9.27
Unlevered Free Cash Flow	-	-	321.93	85.11	286.28	121.86
Change in Working Capital	-132	-64.96	157.14	222.35	-221.46	41.66

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