Kotagala 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	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	363.31	385.76	-126.93	252.89	98.48	-226.39
Depreciation & Amortization	366.58	317.57	307.28	287.49	290.49	289.14
Loss (Gain) From Sale of Assets	-0.97	-0.97	-	-14.65	-2.9	-3.73
Asset Writedown & Restructuring Costs	-175.22	-175.22	-243.11	-58.57	-34.03	-192.54
Loss (Gain) From Sale of Investments	-31.29	-31.29	-	-	-	36.75
Loss (Gain) on Equity Investments	-2.36	-2.36	-3.84	-6.35	53.38	66.53
Provision & Write-off of Bad Debts	-	-	-	-	-	-3.39
Other Operating Activities	-70.42	11.1	576.88	540.72	78.16	110.74
Change in Accounts Receivable	17.45	54.04	35.02	-99.56	-25.39	-109.19
Change in Inventory	31.32	-180.83	86.28	-234.51	-34.79	-60.64
Change in Accounts Payable	-215.31	51.56	-449.39	-138.19	-190.65	63.01
Change in Other Net Operating Assets	-339.33	26.43	321.01	-10.97	-604.46	245.52
Operating Cash Flow	-56.24	455.8	503.21	518.31	-371.72	215.8
Operating Cash Flow Growth	-	-9.42%	-2.91%	-	-	-25.70%
Capital Expenditures	-247.42	-220.76	-222.97	-223.49	-91.64	-84.19
Sale of Property, Plant & Equipment	0.97	0.97	-	14.65	2.9	3.73
Investment in Securities	0	184.89	-	-	-17.12	-
Other Investing Activities	3.15	3.15	18.84	19.86	4.87	0.42
Investing Cash Flow	-243.3	-31.75	-204.13	-188.98	-100.98	-80.04
Short-Term Debt Issued	-	-	-	676.75	-	-
Long-Term Debt Issued	-	80	731.21	170.47	92.5	78.52
Total Debt Issued	240	80	731.21	847.22	92.5	78.52
Long-Term Debt Repaid	-	-466.6	-1,053	-626.36	-417.03	-138.73
Net Debt Issued (Repaid)	-438.76	-386.6	-322.09	220.86	-324.53	-60.2
Issuance of Common Stock	761.65	-	-	-	789.86	-
Other Financing Activities	4.37	9.26	7.56	2.36	19.07	6.27
Financing Cash Flow	327.27	-377.34	-314.52	223.21	484.4	-53.93
Foreign Exchange Rate Adjustments	0.03	0.03	0.15	0.16	-0.58	-0.06
Net Cash Flow	27.76	46.73	-15.29	552.7	11.12	81.78
Free Cash Flow	-303.66	235.03	280.24	294.82	-463.35	131.61
Free Cash Flow Growth	-	-16.13%	-4.94%	-	-	-35.65%
Free Cash Flow Margin	-5.39%	4.53%	5.54%	5.77%	-13.25%	4.10%
Free Cash Flow Per Share	-0.86	0.69	0.83	0.87	-1.37	1.75
Cash Interest Paid	367.25	425.29	317.6	372.18	195.95	334.26
Cash Income Tax Paid	-	-	-	-	4.72	-
Levered Free Cash Flow	-180.37	155.24	-338.61	-67.25	-577.19	223.12
Unlevered Free Cash Flow	34.84	391.5	-85.9	181.29	-398	455.4
Change in Working Capital	-505.88	-48.79	-7.08	-483.22	-855.29	138.7

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