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	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	59.1	61.88	153.43	168.87	64.63	82.05
Depreciation & Amortization	3.66	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	-31.59	-45.27	-42.84	18.19	-6.92	-13.64
Change in Accounts Receivable	-12.53	-228.27	167.69	-204.58	2.84	27.34
Change in Inventory	7.36	49.49	96.34	-144.76	-41.86	2.22
Change in Accounts Payable	27.85	-3.05	-140.29	171.31	-2.01	-35.71
Change in Other Net Operating Assets	-7.41	-3.69	-0.96	-0.47	-3.15	1.24
Operating Cash Flow	31.9	-178.37	228.92	10.83	14.58	11.46
Operating Cash Flow Growth	-53.37%	-	2013.59%	-25.73%	27.27%	-82.73%
Capital Expenditures	-14.69	-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	35.01	37.26	40.72	29.99	7.36	9.42
Investing Cash Flow	20.32	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	-208.4	-42.25	-157.57	-57.62	-38.32	-0.77
Net Debt Issued (Repaid)	-	-	-55	54.52	-0.76	-0.77
Common Dividends Paid	-17.63	-17.62	-14.69	-5.88	-5.14	-6.61
Other Financing Activities	8.75	-1	-7	-	1.65	-1.65
Financing Cash Flow	-8.88	-18.62	-76.69	48.64	-4.25	-9.03
Net Cash Flow	43.34	-170.15	194.11	93.05	18.55	6.4
Free Cash Flow	17.21	-188.78	225.21	9.27	13.67	2.7
Free Cash Flow Growth	-71.58%	-	2330.00%	-32.20%	406.07%	-95.38%
Free Cash Flow Margin	1.41%	-14.68%	11.84%	0.67%	2.16%	0.60%
Free Cash Flow Per Share	5.86	-64.28	76.68	3.16	4.65	0.92
Cash Interest Paid	4.03	4.57	7.37	14.12	1.85	0.48
Cash Income Tax Paid	22.94	36.72	82.37	35.73	6.76	15.26
Levered Free Cash Flow	37.58	-178.46	222.67	0.67	2.42	0.67
Unlevered Free Cash Flow	40.1	-175.61	227.28	9.49	3.64	1.08
Change in Working Capital	15.27	-185.51	122.78	-178.5	-44.18	-4.91

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