Lanka IOC 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	10,158	11,149	13,945	37,696	4,818	882.63
Depreciation & Amortization	657.9	608.59	428.1	453.8	453.04	435.16
Other Amortization	-	-	-	-	0.5	0.5
Loss (Gain) From Sale of Assets	-0.23	-3.62	-0.12	-0.86	-25.18	-3.32
Loss (Gain) on Equity Investments	-	-	-120	-	-	-
Provision & Write-off of Bad Debts	33.07	33.07	107.17	20.53	-	-
Other Operating Activities	-5,050	-5,511	-5,503	1,207	1,824	-1,198
Change in Accounts Receivable	-5,935	3,630	-11,747	-2,761	-392.39	-384.71
Change in Inventory	5,419	-17,435	11,725	-10,770	-17,632	3,670
Change in Accounts Payable	4,578	4,609	7,856	322.29	8,696	2,558
Operating Cash Flow	9,860	-2,920	16,691	26,167	-2,258	5,961
Operating Cash Flow Growth	6.30%	-	-36.21%	-	-	-
Capital Expenditures	-868.85	-831.96	-1,423	-468.6	-265.31	-309.66
Sale of Property, Plant & Equipment	0.24	4	0.12	1.13	31.42	3.93
Investment in Securities	-16,864	-6,033	-17,932	308.04	909.62	-9,603
Other Investing Activities	5,125	5,022	5,170	26.66	-2,248	1,421
Investing Cash Flow	-12,609	-1,839	-14,185	-132.77	-1,572	-8,487
Short-Term Debt Issued	-	68,225	98,379	127,445	105,575	55,863
Total Debt Issued	46,136	68,225	98,379	127,445	105,575	55,863
Short-Term Debt Repaid	-	-65,094	-98,463	-148,768	-101,585	-52,354
Long-Term Debt Repaid	-	-74.99	-4.35	-46.09	-41.34	-36
Total Debt Repaid	-44,720	-65,169	-98,468	-148,815	-101,626	-52,390
Net Debt Issued (Repaid)	1,416	3,055	-89	-21,370	3,949	3,473
Common Dividends Paid	-2,639	-2,651	-2,130	-1,198	-452.6	-399.35
Other Financing Activities	0	0	-0	-	-	-
Financing Cash Flow	-1,223	404.65	-2,219	-22,568	3,497	3,074
Miscellaneous Cash Flow Adjustments	0	-	0	-	2,258	-
Net Cash Flow	-3,971	-4,354	287.18	3,467	1,925	547.62
Free Cash Flow	8,992	-3,752	15,268	25,698	-2,523	5,651
Free Cash Flow Growth	8.43%	-	-40.59%	-	-	-
Free Cash Flow Margin	3.31%	-1.36%	5.79%	9.13%	-2.80%	8.47%
Free Cash Flow Per Share	16.89	-7.05	28.67	48.26	-4.74	10.61
Cash Interest Paid	478.19	505.6	759.07	2,028	962.59	642.9
Cash Income Tax Paid	2,605	3,221	3,532	5,789	163.49	13.8
Levered Free Cash Flow	8,712	-4,297	14,744	13,652	-5,727	5,730
Unlevered Free Cash Flow	9,010	-3,981	15,047	14,920	-5,126	6,132
Change in Working Capital	4,062	-9,196	7,834	-13,209	-9,328	5,843

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.