Lion Brewery (Ceylon) 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	11,194	9,508	8,403	6,992	3,668
Depreciation & Amortization	3,123	2,811	2,406	1,833	1,549
Other Amortization	-	14.1	-	-	12.36
Loss (Gain) From Sale of Assets	30.03	1.85	-189.51	21.08	12.01
Asset Writedown & Restructuring Costs	77.71	-11.95	-220.51	391.69	463.58
Provision & Write-off of Bad Debts	23.03	-1.65	-2.14	11.88	-
Other Operating Activities	1,100	740.94	2,533	-2,520	-1,363
Change in Accounts Receivable	1,609	268.64	-562.89	-3,320	-470.49
Change in Inventory	-884.51	718.8	-1,526	-2,799	-935.09
Change in Accounts Payable	1,218	954.68	-116.61	1,441	1,253
Change in Income Taxes	1,871	-764.25	3,178	-463.75	525.02
Change in Other Net Operating Assets	420.41	2.28	-12.28	-89.05	104.37
Operating Cash Flow	19,783	14,243	13,889	1,498	4,818
Operating Cash Flow Growth	38.90%	2.54%	826.96%	-68.90%	-13.11%
Capital Expenditures	-3,645	-4,824	-5,398	-4,296	-2,093
Sale of Property, Plant & Equipment	5.51	-	21.35	14.68	14.01
Sale (Purchase) of Intangibles	-129.19	-26.15	-41.22	-7.82	-0.92
Investment in Securities	-6,006	-3,000	-500	-	-
Other Investing Activities	1,971	1,346	1,362	1,918	1,050
Investing Cash Flow	-7,803	-6,504	-4,557	-2,371	-1,030
Long-Term Debt Issued	12,194	16,350	4,400	2,000	2,000
Long-Term Debt Repaid	-12,918	-15,397	-6,300	-1,244	-1,805
Net Debt Issued (Repaid)	-724.14	953.35	-1,900	756.46	194.9
Common Dividends Paid	-3,657	-2,383	-4,738	-2,467	-1,445
Other Financing Activities	-1,385	-2,092	-2,528	-	0.46
Financing Cash Flow	-5,765	-3,522	-9,166	-1,710	-1,250
Foreign Exchange Rate Adjustments	195.64	-46.44	-20.93	376.99	735.4
Net Cash Flow	6,409	4,171	145.91	-2,206	3,274
Free Cash Flow	16,138	9,419	8,491	-2,798	2,725
Free Cash Flow Growth	71.34%	10.93%	-	-	-37.84%
Free Cash Flow Margin	12.19%	15.71%	14.82%	-5.91%	13.90%
Free Cash Flow Per Share	201.73	117.73	106.14	-34.97	34.07
Cash Interest Paid	-	2,093	2,528	3,202	939.68
Cash Income Tax Paid	-	5,958	4,172	5,030	2,007
Levered Free Cash Flow	5,831	8,759	6,924	-965.28	3,632
Unlevered Free Cash Flow	6,712	9,629	8,421	1,126	4,245
Change in Working Capital	4,235	1,180	959.5	-5,231	476.54

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