Lanka IOC Cash Flow Statement

Financials in millions LKR. Fiscal year is April - March.

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	10,563	11,149	13,945	37,696	4,818
Depreciation & Amortization	683.84	608.59	428.1	453.8	453.04
Other Amortization	-	-	-	-	0.5
Loss (Gain) From Sale of Assets	-0.2	-3.62	-0.12	-0.86	-25.18
Loss (Gain) on Equity Investments	-50	-	-120	-	-
Provision & Write-off of Bad Debts	115.82	33.07	107.17	20.53	-
Other Operating Activities	-4,928	-5,511	-5,503	1,207	1,824
Change in Accounts Receivable	243.19	3,630	-11,747	-2,761	-392.39
Change in Inventory	6,116	-17,435	11,725	-10,770	-17,632
Change in Accounts Payable	5,367	4,609	7,856	322.29	8,696
Operating Cash Flow	18,111	-2,920	16,691	26,167	-2,258
Operating Cash Flow Growth	-	-	-36.21%	-	-
Capital Expenditures	-767.44	-831.96	-1,423	-468.6	-265.31
Sale of Property, Plant & Equipment	0.24	4	0.12	1.13	31.42
Investment in Securities	-14,234	-6,033	-17,932	308.04	909.62
Other Investing Activities	5,380	5,022	5,170	26.66	-2,248
Investing Cash Flow	-9,621	-1,839	-14,185	-132.77	-1,572
Short-Term Debt Issued	42,709	68,225	98,379	127,445	105,575
Total Debt Issued	42,709	68,225	98,379	127,445	105,575
Short-Term Debt Repaid	-48,615	-65,094	-98,463	-148,768	-101,585
Long-Term Debt Repaid	-110.34	-74.99	-4.35	-46.09	-41.34
Total Debt Repaid	-48,725	-65,169	-98,468	-148,815	-101,626
Net Debt Issued (Repaid)	-6,016	3,055	-89	-21,370	3,949
Common Dividends Paid	-2,651	-2,651	-2,130	-1,198	-452.6
Other Financing Activities	-	0	-0	-	-
Financing Cash Flow	-8,667	404.65	-2,219	-22,568	3,497
Miscellaneous Cash Flow Adjustments	-	-	0	-	2,258
Net Cash Flow	-177.32	-4,354	287.18	3,467	1,925
Free Cash Flow	17,343	-3,752	15,268	25,698	-2,523
Free Cash Flow Growth	-	-	-40.59%	-	-
Free Cash Flow Margin	6.18%	-1.36%	5.79%	9.13%	-2.80%
Free Cash Flow Per Share	32.57	-7.05	28.67	48.26	-4.74
Cash Interest Paid	340.24	505.6	759.07	2,028	962.59
Cash Income Tax Paid	2,579	3,221	3,532	5,789	163.49
Levered Free Cash Flow	17,215	-4,297	14,744	13,652	-5,727
Unlevered Free Cash Flow	17,427	-3,981	15,047	14,920	-5,126
Change in Working Capital	11,727	-9,196	7,834	-13,209	-9,328

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