Lion Brewery (Ceylon) 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	10,379	9,508	8,403	6,992	3,668	2,471
Depreciation & Amortization	3,053	2,811	2,406	1,833	1,549	1,331
Other Amortization	14.1	14.1	-	-	12.36	7.44
Loss (Gain) From Sale of Assets	10.02	1.85	-189.51	21.08	12.01	21.01
Asset Writedown & Restructuring Costs	21.16	-11.95	-220.51	391.69	463.58	606.43
Provision & Write-off of Bad Debts	21.98	-1.65	-2.14	11.88	-	-
Other Operating Activities	1,206	740.94	2,533	-2,520	-1,363	-279.63
Change in Accounts Receivable	-635.56	268.64	-562.89	-3,320	-470.49	-42.89
Change in Inventory	-1,379	718.8	-1,526	-2,799	-935.09	-912.09
Change in Accounts Payable	2,218	954.68	-116.61	1,441	1,253	391.65
Change in Income Taxes	5,074	-764.25	3,178	-463.75	525.02	1,772
Change in Other Net Operating Assets	-147.36	2.28	-12.28	-89.05	104.37	178.49
Operating Cash Flow	19,836	14,243	13,889	1,498	4,818	5,545
Operating Cash Flow Growth	40.82%	2.54%	826.96%	-68.90%	-13.11%	184.41%
Capital Expenditures	-2,971	-4,824	-5,398	-4,296	-2,093	-1,160
Sale of Property, Plant & Equipment	5.51	-	21.35	14.68	14.01	-
Sale (Purchase) of Intangibles	-4.47	-26.15	-41.22	-7.82	-0.92	-27.2
Investment in Securities	-2,657	-3,000	-500	-	-	-
Other Investing Activities	1,679	1,346	1,362	1,918	1,050	1,062
Investing Cash Flow	-3,948	-6,504	-4,557	-2,371	-1,030	-125.65
Long-Term Debt Issued	-	16,350	4,400	2,000	2,000	3,000
Long-Term Debt Repaid	-	-15,397	-6,300	-1,244	-1,805	-10,345
Net Debt Issued (Repaid)	-2,689	953.35	-1,900	756.46	194.9	-7,345
Common Dividends Paid	-3,648	-2,383	-4,738	-2,467	-1,445	-640
Other Financing Activities	-1,405	-2,092	-2,528	-	0.46	-
Financing Cash Flow	-7,742	-3,522	-9,166	-1,710	-1,250	-7,985
Foreign Exchange Rate Adjustments	144.29	-46.44	-20.93	376.99	735.4	38.38
Net Cash Flow	8,291	4,171	145.91	-2,206	3,274	-2,528
Free Cash Flow	16,866	9,419	8,491	-2,798	2,725	4,385
Free Cash Flow Growth	96.64%	10.93%	-	-	-37.84%	7152.76%
Free Cash Flow Margin	25.81%	15.71%	14.82%	-5.91%	13.90%	22.83%
Free Cash Flow Per Share	210.83	117.73	106.14	-34.97	34.07	54.81
Cash Interest Paid	1,405	2,093	2,528	3,202	939.68	1,114
Cash Income Tax Paid	6,915	5,958	4,172	5,030	2,007	1,302
Levered Free Cash Flow	16,720	8,759	6,924	-965.28	3,632	4,724
Unlevered Free Cash Flow	17,613	9,629	8,421	1,126	4,245	5,468
Change in Working Capital	5,131	1,180	959.5	-5,231	476.54	1,387

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