COSE:LALU.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	Sep '25 Sep 30, 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	292.78	292.02	213.96	197.02	363.38	257.79
Depreciation & Amortization	143.43	141.68	131.34	135.97	136.4	131.27
Loss (Gain) From Sale of Assets	-	-	-15.68	-	-	-
Asset Writedown & Restructuring Costs	0.55	0.13	0.04	0.04	0.71	2.44
Loss (Gain) From Sale of Investments	-5.48	-0.81	-0.43	0.71	-	-
Provision & Write-off of Bad Debts	-11.05	-11.05	1.15	-	15.88	14.4
Other Operating Activities	-4.01	87.32	36.59	60.39	27.68	-1.67
Change in Accounts Receivable	71.33	3.24	-34.99	355.45	-102.24	3.17
Change in Inventory	-113.94	36.44	5.5	-232.56	-358.56	47.45
Change in Accounts Payable	47.24	11.09	73.15	-209.88	186.2	67.91
Change in Other Net Operating Assets	9.71	12.7	9.25	-24.61	-1.68	1.53
Operating Cash Flow	430.56	572.75	419.89	282.53	267.76	524.29
Operating Cash Flow Growth	76.73%	36.41%	48.62%	5.52%	-48.93%	256.88%
Capital Expenditures	-107.39	-100.23	-40.65	-107.98	-75.86	-36.19
Sale of Property, Plant & Equipment	-	-	15.96	-	-	-
Sale (Purchase) of Intangibles	-	-	-0.19	-	-0.06	-0.75
Investment in Securities	-54.83	-38.83	-5.97	-19.8	-25.65	-35.28
Other Investing Activities	29.18	20.36	18.38	7.58	5.46	2.47
Investing Cash Flow	-133.04	-118.7	-12.47	-120.21	-96.11	-69.74
Long-Term Debt Issued	-	-	304.64	2,010	2,361	2,360
Long-Term Debt Repaid	-	-29.94	-603.64	-2,263	-2,569	-2,606
Net Debt Issued (Repaid)	-31.07	-29.94	-299	-252.74	-207.5	-245.94
Common Dividends Paid	-154.36	-70.11	-	-	-0.01	-6.6
Other Financing Activities	-	-	-	-4.88	-	-
Financing Cash Flow	-185.43	-100.05	-299	-257.62	-207.52	-252.54
Net Cash Flow	112.09	354	108.42	-95.29	-35.86	202.01
Free Cash Flow	323.17	472.52	379.24	174.55	191.89	488.11
Free Cash Flow Growth	74.49%	24.60%	117.27%	-9.04%	-60.69%	667.15%
Free Cash Flow Margin	9.26%	13.87%	15.24%	6.63%	7.20%	25.38%
Free Cash Flow Per Share	4.72	6.90	5.54	2.55	2.80	7.12
Cash Interest Paid	4.72	4.75	30.47	126.37	43.06	86.72
Cash Income Tax Paid	180.59	123.75	83.27	96.46	78.61	12.63
Levered Free Cash Flow	245.1	439.87	367.02	139.2	133.18	450.43
Unlevered Free Cash Flow	247.4	442.84	386.06	221.82	161.07	502.06
Change in Working Capital	14.34	63.47	52.92	-111.61	-276.29	120.06

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.