Kapruka Holdings PLC (COSE:KPHL.N0000)

Kapruka Holdings Cash Flow Statement

Financials in millions LKR. Fiscal year is April - March.

Operating Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	48.88	24.13	-142.37	-117.82	-85.87	129.61
Depreciation & Amortization	64.55	59.34	38.76	46.83	40.23	35.42
Other Amortization	-	-	1.82	1.84	1.4	0.45
Loss (Gain) From Sale of Assets	-23.97	-10.22	-18.43	-4.09	-0.31	-10.39
Asset Writedown & Restructuring Costs	-17.22	-17.22	-19.94	-5.29	-0.21	-10.25
Loss (Gain) on Equity Investments	-	-	-	-	1.56	-1.56
Provision & Write-off of Bad Debts	-1.04	-1.12	1.35	4.6	1.1	7.78
Other Operating Activities	-80.53	-63.18	-46.57	-105.78	-142.96	-19.83
Change in Accounts Receivable	-20.54	-26.91	-0.78	4.04	9.92	2.13
Change in Inventory	1.64	-28.56	13.27	63.89	54.51	-218.77
Change in Accounts Payable	11.69	22.18	51.87	14.32	-36.46	50.62
Change in Unearned Revenue	-	-	-	-	-	17.68
Change in Other Net Operating Assets	-28.17	-39.42	-3.8	7.2	32.29	-10.11
Operating Cash Flow	-44.71	-80.99	-124.82	-90.25	-124.8	-27.22
Operating Cash Flow Growth	-	-	-	-	-	-

Investing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Capital Expenditures	-78.95	-32.17	-61.19	-24.02	-142.21	-190.72
Sale of Property, Plant & Equipment	100.93	10.22	19.19	7.9	2.3	7.12
Sale (Purchase) of Intangibles	-	-	-	-	-15.9	-0.44
Investment in Securities	140.71	99.2	132.91	49.48	90.84	-446.53
Other Investing Activities	19.31	18.59	32.21	83.19	54.63	-11.83
Investing Cash Flow	181.99	95.84	123.13	116.55	-10.34	-642.4

Financing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Long-Term Debt Issued	-	52.75	217.57	186.89	136.11	148.8
Long-Term Debt Repaid	-	-80	-276.74	-157.86	-107.87	-70.78
Net Debt Issued (Repaid)	-85.98	-27.25	-59.17	29.03	28.23	78.02
Issuance of Common Stock	-	-	-	-	-	496.67
Other Financing Activities	-	-	0	0	-	-
Financing Cash Flow	-85.98	-27.25	-59.17	29.03	28.23	574.69

Net Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Foreign Exchange Rate Adjustments	53.12	34.36	29.31	36.66	75.81	31.98
Miscellaneous Cash Flow Adjustments	0	-	-0	0	-	0
Net Cash Flow	104.42	21.97	-31.55	91.98	-31.1	-62.95

Free Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Free Cash Flow	-123.67	-113.16	-186.01	-114.27	-267.01	-217.94
Free Cash Flow Growth	-	-	-	-	-	-
Free Cash Flow Margin	-6.13%	-5.87%	-11.26%	-6.38%	-13.67%	-12.92%
Free Cash Flow Per Share	-0.82	-0.75	-1.13	-0.70	-1.63	-1.57
Levered Free Cash Flow	-17.66	-46.69	-94.11	5.27	-106.51	-242.65
Unlevered Free Cash Flow	0.94	-27.48	-75.33	37	-70.91	-239.53

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash Interest Paid	29.2	30.09	30.38	52.32	56.97	1.43
Cash Income Tax Paid	12.53	13.28	10.51	16.69	21.13	19.47
Change in Working Capital	-35.37	-72.72	60.56	89.46	60.26	-158.45

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 22, 2026

Data Sources Report a data error