LAUGFS Gas 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	-2,467	-2,539	-975.64	2,222	-4,077	-685.53
Depreciation & Amortization	1,960	1,844	1,863	2,324	1,744	1,665
Other Amortization	0.74	0.74	4.33	30.45	25.98	25.22
Loss (Gain) on Sale of Assets	-32.79	-0.27	-5.61	0.11	-0.25	6.24
Loss (Gain) on Sale of Investments	-15.04	-3.14	1.09	2.04	-10.58	28.99
Asset Writedown	-143.3	-143.3	-180.1	-245	-600.51	-117.44
Change in Accounts Receivable	-1,492	945.21	-2,754	1,080	987.27	-389.25
Change in Inventory	2,206	-2,506	-190.29	-371.66	1,016	-1,378
Change in Accounts Payable	2,759	1,815	1,923	-1,759	336.91	2,018
Other Operating Activities	97.49	981.89	850.29	-4,009	-289.09	33.47
Net Cash from Discontinued Operations	-	-	-	-680.05	-450.99	-
Operating Cash Flow	2,874	394.86	537.09	-1,406	-1,319	1,207
Operating Cash Flow Growth	-	-26.48%	-	-	-	-
Capital Expenditures	-833.95	-982.21	-300.72	-30.29	-326.57	-1,194
Sale of Property, Plant & Equipment	48.63	0.27	8.22	0.5	0.71	91.94
Sale (Purchase) of Intangibles	-	-	-	-0.08	-2.89	-0.44
Investment in Securities	-	-	-	0.38	129.01	-13.57
Other Investing Activities	60.79	72.05	12.23	8,239	7.03	-1.95
Investing Cash Flow	-724.52	-909.89	-280.26	8,209	-193.67	-1,119
Long-Term Debt Issued	-	7,357	14,050	21,274	33,154	6,029
Long-Term Debt Repaid	-	-4,667	-15,151	-27,668	-31,808	-6,191
Net Debt Issued (Repaid)	-1,505	2,690	-1,101	-6,394	1,347	-162.14
Other Financing Activities	78.22	-	-	-	-	0
Financing Cash Flow	-1,427	2,690	-1,101	-6,394	1,347	-162.14
Miscellaneous Cash Flow Adjustments	-	-	-	-0	-	-
Net Cash Flow	722.19	2,174	-844.06	409.82	-166.31	-74.71
Free Cash Flow	2,040	-587.35	236.37	-1,436	-1,646	12.09
Free Cash Flow Margin	4.41%	-1.33%	0.76%	-6.38%	-6.85%	0.03%
Free Cash Flow Per Share	5.27	-1.52	0.61	-3.71	-4.25	0.03
Cash Interest Paid	2,334	2,412	4,006	5,719	2,202	2,175
Cash Income Tax Paid	209.16	147.17	23.8	1.32	8.31	21.32
Levered Free Cash Flow	3,763	-17.68	-189.58	174.19	1,170	-153.8
Unlevered Free Cash Flow	5,194	1,490	2,314	3,749	2,546	1,243
Change in Working Capital	3,474	254.29	-1,021	-1,051	2,340	250.31

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