COSE:MCPL.N0000 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	103.33	140.39	135.98	69.62	191.28
Depreciation & Amortization	47.5	41.32	37.92	33.48	29.67
Other Amortization	-	-	-	-	0.07
Loss (Gain) From Sale of Assets	1.54	0.05	-12.22	-	-
Asset Writedown & Restructuring Costs	-	-19.66	-29.98	-80.69	-16.17
Other Operating Activities	-71.57	30.14	-51.62	34.19	-8.52
Change in Accounts Receivable	-2.75	-2.02	-21.16	3.45	2.89
Change in Inventory	14.23	-13.13	-7.84	63.53	-77.76
Change in Accounts Payable	-9.3	5.61	3.28	-28.56	15
Operating Cash Flow	82.99	182.7	54.35	95.03	136.45
Operating Cash Flow Growth	-54.58%	236.13%	-42.80%	-30.36%	-14.55%
Capital Expenditures	-36.38	-70.69	-32.05	-59.11	-31.97
Sale of Property, Plant & Equipment	24.04	45.07	9.8	-	-
Sale (Purchase) of Intangibles	-	-	-	-	-0.18
Investment in Securities	-12.54	-99.78	-4.77	-9.98	-11.65
Other Investing Activities	33.46	34.47	46.87	21.99	13.78
Investing Cash Flow	8.57	-90.94	19.84	-47.09	-30.01
Long-Term Debt Repaid	-9.26	-6.59	-	-6.15	-12.14
Net Debt Issued (Repaid)	-9.26	-6.59	-	-6.15	-12.14
Common Dividends Paid	-104.99	-69.99	-52.49	-52.49	-87.49
Financing Cash Flow	-114.25	-76.58	-52.49	-58.64	-99.63
Net Cash Flow	-22.69	15.18	21.7	-10.71	6.81
Free Cash Flow	46.6	112	22.3	35.92	104.48
Free Cash Flow Growth	-58.39%	402.29%	-37.91%	-65.63%	-32.66%
Free Cash Flow Margin	10.20%	26.94%	7.99%	11.07%	42.75%
Free Cash Flow Per Share	1.33	3.20	0.64	1.03	2.99
Cash Income Tax Paid	84.98	7.05	3.38	7.05	3.85
Levered Free Cash Flow	61.2	152.38	-46.3	34.55	40.68
Unlevered Free Cash Flow	62.7	154.74	-43.72	37.32	43.61
Change in Working Capital	2.18	-9.54	-25.72	38.42	-59.88