Keells Food Products 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	176.73	133.16	-218.27	13.95	329.57	320.98
Depreciation & Amortization	218.48	211.23	224.02	195.73	176.19	158.26
Other Amortization	1.54	1.54	1.51	1.08	0.4	-
Loss (Gain) From Sale of Assets	-0.03	-1.04	-0.03	-11.94	0.38	0.68
Asset Writedown & Restructuring Costs	-	-	-	-	31.4	-
Stock-Based Compensation	4.57	4.08	2.07	-0.4	2.11	2.58
Provision & Write-off of Bad Debts	0.54	5.2	3.07	2.07	-0	0
Other Operating Activities	43.27	39.09	-65.53	-121.67	23.48	-21.62
Change in Accounts Receivable	-316.23	-110.37	-55.19	-71.04	-159.98	-61.38
Change in Inventory	-363.08	-238.87	299.7	-606.98	-46.27	-149.92
Change in Accounts Payable	150.81	259.51	58.45	-21.14	160.36	81.18
Change in Other Net Operating Assets	-79.04	-12.63	124.46	-2.7	-108.93	-19.31
Operating Cash Flow	-162.46	290.88	374.27	-623.05	408.71	311.45
Operating Cash Flow Growth	-	-22.28%	-	-	31.23%	27.98%
Capital Expenditures	-150.5	-124.29	-188.86	-289.82	-123.49	-87.69
Sale of Property, Plant & Equipment	0.05	1.28	0.17	13.89	0.16	0.15
Sale (Purchase) of Intangibles	-	-	-0.53	-2.27	-3.35	-2.41
Investing Cash Flow	-150.45	-123.01	-189.22	-278.21	-126.67	-89.95
Short-Term Debt Issued	-	-	224.92	25	-	-
Total Debt Issued	460	-	224.92	25	-	-
Short-Term Debt Repaid	-	-224.92	-67.21	-	-	-
Long-Term Debt Repaid	-	-2.55	-2.41	-45.74	-45.58	-38.31
Total Debt Repaid	-203.88	-227.46	-69.62	-45.74	-45.58	-38.31
Net Debt Issued (Repaid)	256.12	-227.46	155.29	-20.74	-45.58	-38.31
Common Dividends Paid	-91.55	-62.48	-12.75	-51	-242.25	-178.5
Financing Cash Flow	164.58	-289.94	142.54	-71.74	-287.83	-216.81
Foreign Exchange Rate Adjustments	0	-1.76	4.12	-4.22	0.71	-0.07
Net Cash Flow	-148.33	-123.83	331.72	-977.22	-5.07	4.62
Free Cash Flow	-312.96	166.59	185.41	-912.87	285.23	223.75
Free Cash Flow Growth	-	-10.15%	-	-	27.47%	-
Free Cash Flow Margin	-3.99%	2.47%	3.20%	-14.17%	6.20%	6.13%
Free Cash Flow Per Share	-12.28	6.53	7.27	-35.80	11.19	8.78
Cash Interest Paid	81.38	83.11	165.83	171.38	11.32	11.44
Cash Income Tax Paid	35.31	-	-	178.25	52.5	42.06
Levered Free Cash Flow	-355.78	60.39	296.78	-833.47	177.42	148.91
Unlevered Free Cash Flow	-304.26	112.89	401.06	-725.77	185.16	156.78
Change in Working Capital	-607.54	-102.37	427.42	-701.86	-154.82	-149.43

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