COSE:KHC.N0000 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	151.66	111.89	-119.86	-20.8	-154.28	-167.7
Depreciation & Amortization	158.8	156.08	141.22	66.6	61.38	63.5
Other Amortization	0.98	0.63	7.75	4.73	4.69	4.74
Loss (Gain) From Sale of Assets	-	-	-	-	-	-12.12
Asset Writedown & Restructuring Costs	-	-	-	-	-9.73	0.21
Loss (Gain) on Equity Investments	99.63	-8.39	-28.78	-	107.98	114.53
Provision & Write-off of Bad Debts	-	-	2.31	-	-	-
Other Operating Activities	-113.21	-82.48	49.28	-94	-40.29	-32.44
Change in Accounts Receivable	-80.15	104.44	-107.28	-6.38	2.21	35.95
Change in Inventory	-59.86	-30.07	-35.58	-2.99	-0.1	4.12
Change in Accounts Payable	126.27	301.88	124.34	-4.11	-4.37	-1.18
Change in Other Net Operating Assets	147.13	-30.55	147.47	-97.49	-81.05	-8.96
Operating Cash Flow	425.8	523.44	180.88	-154.43	-113.56	0.64
Operating Cash Flow Growth	35.03%	189.39%	-	-	-	-98.84%
Capital Expenditures	-665.97	-761.92	-333.35	-5.94	-1.13	-0.55
Cash Acquisitions	-	-	2,321	-	-	-
Sale (Purchase) of Intangibles	-1.44	-1.44	-1.44	-1	-	-
Investment in Securities	-	-292.5	-	-	-	-
Other Investing Activities	230.49	150.63	89.83	111.23	75.66	-82.71
Investing Cash Flow	-436.92	-905.22	2,076	104.28	74.53	-83.27
Long-Term Debt Issued	-	-	-	-	-	11.19
Long-Term Debt Repaid	-	-413.95	-465.31	-82.88	-	-
Net Debt Issued (Repaid)	-105.23	-413.95	-465.31	-82.88	-	11.19
Financing Cash Flow	-105.23	-413.95	-465.31	-82.88	-	11.19
Miscellaneous Cash Flow Adjustments	-	-	-	-	-0	-
Net Cash Flow	-116.34	-795.73	1,791	-133.04	-39.03	-71.44
Free Cash Flow	-240.17	-238.48	-152.47	-160.37	-114.69	0.09
Free Cash Flow Growth	-	-	-	-	-	-99.71%
Free Cash Flow Margin	-12.13%	-15.83%	-12.46%	-51.84%	-63.29%	0.06%
Free Cash Flow Per Share	-0.28	-0.32	-0.22	-0.28	-0.20	-
Cash Interest Paid	197.4	74.35	76.45	17.06	-	-
Cash Income Tax Paid	-	-	15.93	18.96	23.63	17.33
Levered Free Cash Flow	-255.04	-326.77	730.08	-166.04	-111.11	-175.14
Unlevered Free Cash Flow	-111.26	-197.44	897.53	-103.12	-72.38	-129.92
Change in Working Capital	127.94	345.71	128.95	-110.97	-83.31	29.92

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.