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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	2,111	1,944	1,339	1,345	3,247	2,212
Depreciation & Amortization	830.25	828.37	740.8	673.14	549.31	523.49
Other Amortization	32.77	32.77	22.62	-	18.22	21.34
Loss (Gain) From Sale of Assets	-1.27	-1.27	27.73	-5.83	-5.8	-9.04
Provision & Write-off of Bad Debts	-2.98	-0.38	-7.6	9.28	5.29	0.85
Other Operating Activities	-620.33	-607.23	-448.15	-628.96	-2,466	-422.92
Change in Accounts Receivable	188.89	237.89	-34.57	-418.97	92.42	-288.43
Change in Inventory	-313.26	-57.64	-61.96	119.33	-505.43	-12.75
Change in Accounts Payable	159.69	95.34	458.23	427.03	-132.33	112.91
Change in Other Net Operating Assets	0.23	0.23	9.51	-9.51	1.6	-2.86
Operating Cash Flow	2,385	2,472	2,046	1,511	804.16	2,134
Operating Cash Flow Growth	14.99%	20.84%	35.43%	87.87%	-62.32%	161.82%
Capital Expenditures	-794.05	-781.08	-1,448	-847.31	-460.86	-424.01
Sale of Property, Plant & Equipment	6.41	6.41	5.63	36.37	12.43	12.91
Sale (Purchase) of Intangibles	-115.36	-115.36	-24.79	-52.24	-9.76	-20.09
Investment in Securities	-1,563	-1,649	-1,326	-570.85	-217.38	-1,489
Other Investing Activities	649.54	642.37	808.65	1,227	846.62	184.46
Investing Cash Flow	-1,816	-1,897	-1,984	-207.27	171.06	-1,736
Long-Term Debt Repaid	-	-119.31	-76.41	-106.2	-91.77	-70.38
Net Debt Issued (Repaid)	-129.87	-119.31	-76.41	-106.2	-91.77	-70.38
Common Dividends Paid	-783.06	-335.6	-	-671.2	-671.2	-391.53
Financing Cash Flow	-912.93	-454.9	-76.41	-777.39	-762.96	-461.91
Miscellaneous Cash Flow Adjustments	0	-	-0	-	-	0
Net Cash Flow	-344.27	121.04	-14.66	526.08	212.25	-63.57
Free Cash Flow	1,591	1,691	598.16	663.43	343.3	1,710
Free Cash Flow Growth	146.69%	182.76%	-9.84%	93.25%	-79.92%	731.96%
Free Cash Flow Margin	10.69%	11.69%	4.38%	5.34%	3.21%	17.04%
Free Cash Flow Per Share	7.11	7.56	2.67	2.96	1.53	7.64
Cash Interest Paid	54.54	54.54	57.94	33.03	30.38	32.6
Cash Income Tax Paid	627.13	627.13	799.67	488.31	420.03	64.37
Levered Free Cash Flow	1,503	2,072	679.22	776.62	299.68	1,214
Unlevered Free Cash Flow	1,537	2,106	715.43	797.26	318.67	1,234
Change in Working Capital	35.55	275.83	371.2	117.89	-543.75	-191.13

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