COSE:LPRT.N0000 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	Sep '25 Sep 30, 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	63.82	61.88	153.43	168.87	64.63	82.05
Depreciation & Amortization	4.19	5.08	7.16	8.76	8.98	8.46
Loss (Gain) From Sale of Assets	-	-	-4.86	-	2.35	-3.31
Asset Writedown & Restructuring Costs	-14.54	-14.54	-8.17	-11.79	-11.08	-57.11
Loss (Gain) From Sale of Investments	-	-	-	-	0.8	-
Loss (Gain) on Equity Investments	-	-	-	-	-	-0.08
Provision & Write-off of Bad Debts	-	-	1.43	5.3	0.01	-
Other Operating Activities	-28.61	-45.27	-42.84	18.19	-6.92	-13.64
Change in Accounts Receivable	3.2	-228.27	167.69	-204.58	2.84	27.34
Change in Inventory	50.18	49.49	96.34	-144.76	-41.86	2.22
Change in Accounts Payable	-1.58	-3.05	-140.29	171.31	-2.01	-35.71
Change in Other Net Operating Assets	-22.36	-3.69	-0.96	-0.47	-3.15	1.24
Operating Cash Flow	54.31	-178.37	228.92	10.83	14.58	11.46
Operating Cash Flow Growth	-72.57%	-	2013.59%	-25.73%	27.27%	-82.73%
Capital Expenditures	-7.4	-10.41	-3.71	-1.56	-0.92	-8.76
Sale of Property, Plant & Equipment	-	-	4.86	-	0.05	3.31
Investment in Securities	-0	-0	-	5.15	1.72	-
Other Investing Activities	34.31	37.26	40.72	29.99	7.36	9.42
Investing Cash Flow	26.91	26.84	41.87	33.58	8.21	3.97
Short-Term Debt Issued	-	42.25	102.57	112.14	37.57	-
Total Debt Issued	208.4	42.25	102.57	112.14	37.57	-
Short-Term Debt Repaid	-	-42.25	-157.57	-57.14	-37.57	-
Long-Term Debt Repaid	-	-	-	-0.48	-0.76	-0.77
Total Debt Repaid	-192.88	-42.25	-157.57	-57.62	-38.32	-0.77
Net Debt Issued (Repaid)	15.52	-	-55	54.52	-0.76	-0.77
Common Dividends Paid	-17.62	-17.62	-14.69	-5.88	-5.14	-6.61
Other Financing Activities	-4.25	-1	-7	-	1.65	-1.65
Financing Cash Flow	-6.36	-18.62	-76.69	48.64	-4.25	-9.03
Net Cash Flow	74.87	-170.15	194.11	93.05	18.55	6.4
Free Cash Flow	46.91	-188.78	225.21	9.27	13.67	2.7
Free Cash Flow Growth	-75.51%	-	2330.00%	-32.20%	406.07%	-95.38%
Free Cash Flow Margin	3.65%	-14.68%	11.84%	0.67%	2.16%	0.60%
Free Cash Flow Per Share	15.97	-64.28	76.68	3.16	4.65	0.92
Cash Interest Paid	4.63	4.57	7.37	14.12	1.85	0.48
Cash Income Tax Paid	24.02	36.72	82.37	35.73	6.76	15.26
Levered Free Cash Flow	52.17	-178.46	222.67	0.67	2.42	0.67
Unlevered Free Cash Flow	55.06	-175.61	227.28	9.49	3.64	1.08
Change in Working Capital	29.45	-185.51	122.78	-178.5	-44.18	-4.91

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.