COSE:LHCL.N0000 Cash Flow Statement

Financials in millions LKR. Fiscal year is January - December.

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	1,676	1,339	1,345	3,247	2,212	384.99
Depreciation & Amortization	804.05	740.8	653.15	549.31	523.49	504.47
Other Amortization	22.62	22.62	19.99	18.22	21.34	22.73
Loss (Gain) From Sale of Assets	29.27	27.73	-5.83	-5.8	-9.04	2.97
Provision & Write-off of Bad Debts	-11.34	-7.6	9.28	5.29	0.85	12.12
Other Operating Activities	-570.81	-448.15	-628.96	-2,466	-422.92	-286.27
Change in Accounts Receivable	437.31	-34.57	-418.97	92.42	-288.43	194.91
Change in Inventory	14.09	-61.96	119.33	-505.43	-12.75	-58.47
Change in Accounts Payable	111.3	458.23	427.03	-132.33	112.91	36.99
Change in Other Net Operating Assets	-0.23	9.51	-9.51	1.6	-2.86	0.65
Operating Cash Flow	2,512	2,046	1,511	804.16	2,134	815.09
Operating Cash Flow Growth	29.22%	35.43%	87.87%	-62.32%	161.82%	36.75%
Capital Expenditures	-1,060	-1,448	-847.31	-460.86	-424.01	-609.55
Sale of Property, Plant & Equipment	4.7	5.63	36.37	12.43	12.91	6.95
Sale (Purchase) of Intangibles	-72.34	-24.79	-52.24	-9.76	-20.09	-3.43
Investment in Securities	-2,961	-1,326	-570.85	-217.38	-1,489	-573.21
Other Investing Activities	663.69	808.65	1,227	846.62	184.46	228.63
Investing Cash Flow	-3,425	-1,984	-207.27	171.06	-1,736	-950.61
Long-Term Debt Repaid	-	-76.41	-106.2	-91.77	-70.38	-88.98
Net Debt Issued (Repaid)	-92.14	-76.41	-106.2	-91.77	-70.38	-88.98
Common Dividends Paid	-335.6	-	-671.2	-671.2	-391.53	-
Financing Cash Flow	-427.74	-76.41	-777.39	-762.96	-461.91	-88.98
Miscellaneous Cash Flow Adjustments	-0	-0	-	-	0	-
Net Cash Flow	-1,341	-14.66	526.08	212.25	-63.57	-224.5
Free Cash Flow	1,452	598.16	663.43	343.3	1,710	205.55
Free Cash Flow Growth	54.39%	-9.84%	93.25%	-79.92%	731.96%	-30.52%
Free Cash Flow Margin	10.42%	4.38%	5.34%	3.21%	17.04%	3.02%
Free Cash Flow Per Share	6.49	2.67	2.96	1.53	7.64	0.92
Cash Interest Paid	56.07	57.94	33.03	30.38	32.6	34.92
Cash Income Tax Paid	643.76	799.67	488.31	420.03	64.37	140.09
Levered Free Cash Flow	1,571	679.22	776.62	299.68	1,214	251.26
Unlevered Free Cash Flow	1,606	715.43	797.26	318.67	1,234	273.09
Change in Working Capital	562.47	371.2	117.89	-543.75	-191.13	174.08

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