Kelani Valley Plantations Cash Flow Statement

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	828.44	912.7	1,173	2,087	1,770
Depreciation & Amortization	557.28	518.47	492.21	417.29	375.03
Other Amortization	-	2.2	2.3	2.58	2.42
Loss (Gain) From Sale of Assets	-28.09	-34.49	-21.88	-2.75	-15.14
Asset Writedown & Restructuring Costs	-34.26	-75.48	-3.41	-36.59	-16.21
Loss (Gain) on Equity Investments	-20.88	-7.18	-8.14	-	-
Provision & Write-off of Bad Debts	0.29	0.19	-0.56	-1.88	1.59
Other Operating Activities	-160.02	-161.11	-23.7	63.39	-465.11
Change in Accounts Receivable	-1,600	-244.74	-102.69	16.62	-515.72
Change in Inventory	-1.02	169.58	326.85	-529.7	-508.82
Change in Accounts Payable	587.05	311.62	-162.13	343.69	472.92
Change in Other Net Operating Assets	97.42	-5.17	-8.64	164.45	-151.4
Operating Cash Flow	226.54	1,387	1,664	2,524	949.1
Operating Cash Flow Growth	-83.66%	-16.66%	-34.10%	165.99%	4175.22%
Capital Expenditures	-1,056	-1,006	-726.21	-958.27	-381.32
Sale of Property, Plant & Equipment	31.21	52.95	27.4	7.57	25.02
Sale (Purchase) of Intangibles	-3.29	-1.17	-	-	-3.15
Investment in Securities	-500	-	-139.86	-	-
Other Investing Activities	240.22	232.49	336.5	247.05	20.49
Investing Cash Flow	-1,288	-721.28	-502.17	-703.65	-338.97
Short-Term Debt Issued	6,745	6,649	3,847	8,578	6,919
Long-Term Debt Issued	-	-	150.25	-	79.75
Total Debt Issued	6,745	6,649	3,997	8,578	6,998
Short-Term Debt Repaid	-6,472	-6,472	-4,243	-9,006	-7,057
Long-Term Debt Repaid	-61.02	-64.39	-183.64	-245.41	-321.42
Total Debt Repaid	-6,533	-6,537	-4,426	-9,252	-7,378
Net Debt Issued (Repaid)	211.9	112.41	-429.29	-673.99	-379.68
Common Dividends Paid	-293.75	-188.87	-184.54	-709.42	-166.25
Other Financing Activities	45.47	-46.05	-59.42	313.41	537.49
Financing Cash Flow	-36.38	-122.51	-673.25	-1,070	-8.43
Net Cash Flow	-1,097	542.79	488.23	750.81	601.71
Free Cash Flow	-829.26	381.03	937.44	1,566	567.77
Free Cash Flow Growth	-	-59.35%	-40.15%	175.85%	-
Free Cash Flow Margin	-4.27%	1.76%	4.70%	7.56%	4.39%
Free Cash Flow Per Share	-12.19	5.60	13.79	23.03	8.35
Cash Interest Paid	-	253.52	242.22	306.64	232.8
Cash Income Tax Paid	-	485.95	411.21	274.58	128.32
Levered Free Cash Flow	-1,110	261.63	1,001	1,151	325.75
Unlevered Free Cash Flow	-891.03	420.08	1,153	1,342	471.24
Change in Working Capital	-916.22	231.28	53.38	-4.94	-703.02

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