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	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	278.8	292.02	213.96	197.02	363.38	257.79
Depreciation & Amortization	144.01	141.68	131.34	135.97	136.4	131.27
Loss (Gain) From Sale of Assets	-	-	-15.68	-	-	-
Asset Writedown & Restructuring Costs	0.61	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	-33.96	87.32	36.59	60.39	27.68	-1.67
Change in Accounts Receivable	-128.33	3.24	-34.99	355.45	-102.24	3.17
Change in Inventory	38.56	36.44	5.5	-232.56	-358.56	47.45
Change in Accounts Payable	39.04	11.09	73.15	-209.88	186.2	67.91
Change in Other Net Operating Assets	1.34	12.7	9.25	-24.61	-1.68	1.53
Operating Cash Flow	323.54	572.75	419.89	282.53	267.76	524.29
Operating Cash Flow Growth	57.04%	36.41%	48.62%	5.52%	-48.93%	256.88%
Capital Expenditures	-103.68	-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	-71.75	-38.83	-5.97	-19.8	-25.65	-35.28
Other Investing Activities	30.94	20.36	18.38	7.58	5.46	2.47
Investing Cash Flow	-144.49	-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)	-31.46	-29.94	-299	-252.74	-207.5	-245.94
Common Dividends Paid	-104.12	-70.11	-	-	-0.01	-6.6
Other Financing Activities	-	-	-	-4.88	-	-
Financing Cash Flow	-135.58	-100.05	-299	-257.62	-207.52	-252.54
Miscellaneous Cash Flow Adjustments	0	-	-	-	-	-
Net Cash Flow	43.47	354	108.42	-95.29	-35.86	202.01
Free Cash Flow	219.86	472.52	379.24	174.55	191.89	488.11
Free Cash Flow Growth	59.85%	24.60%	117.27%	-9.04%	-60.69%	667.15%
Free Cash Flow Margin	6.28%	13.87%	15.24%	6.63%	7.20%	25.38%
Free Cash Flow Per Share	3.21	6.90	5.54	2.55	2.80	7.12
Cash Interest Paid	4.71	4.75	30.47	126.37	43.06	86.72
Cash Income Tax Paid	185.53	123.75	83.27	96.46	78.61	12.63
Levered Free Cash Flow	191.96	439.87	367.02	139.2	133.18	450.43
Unlevered Free Cash Flow	193.39	442.84	386.06	221.82	161.07	502.06
Change in Working Capital	-49.39	63.47	52.92	-111.61	-276.29	120.06

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