COSE:MCPL.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	165.74	140.39	135.98	69.62	191.28	129.9
Depreciation & Amortization	46.17	41.32	37.92	33.48	29.67	28.91
Other Amortization	-	-	-	-	0.07	0.07
Loss (Gain) From Sale of Assets	1.6	0.05	-12.22	-	-	-
Asset Writedown & Restructuring Costs	-19.66	-19.66	-29.98	-80.69	-16.17	-1.58
Provision & Write-off of Bad Debts	-	-	-	-	-	-0.62
Other Operating Activities	-48.26	30.14	-51.62	34.19	-8.52	-5.99
Change in Accounts Receivable	-14.05	-2.02	-21.16	3.45	2.89	3.74
Change in Inventory	28.77	-13.13	-7.84	63.53	-77.76	-21.56
Change in Accounts Payable	-5.83	5.61	3.28	-28.56	15	26.8
Operating Cash Flow	154.47	182.7	54.35	95.03	136.45	159.68
Operating Cash Flow Growth	22.58%	236.13%	-42.80%	-30.36%	-14.55%	283.94%
Capital Expenditures	-50.2	-70.69	-32.05	-59.11	-31.97	-4.51
Sale of Property, Plant & Equipment	36.1	45.07	9.8	-	-	-
Sale (Purchase) of Intangibles	0.04	-	-	-	-0.18	-
Investment in Securities	-26.06	-99.78	-4.77	-9.98	-11.65	-67.25
Other Investing Activities	36.87	34.47	46.87	21.99	13.78	13.27
Investing Cash Flow	-3.25	-90.94	19.84	-47.09	-30.01	-58.49
Long-Term Debt Repaid	-	-6.59	-	-6.15	-12.14	-6.15
Net Debt Issued (Repaid)	-7	-6.59	-	-6.15	-12.14	-6.15
Common Dividends Paid	-104.99	-69.99	-52.49	-52.49	-87.49	-78.74
Other Financing Activities	-	-	-	-	-	-2.14
Financing Cash Flow	-111.99	-76.58	-52.49	-58.64	-99.63	-87.03
Miscellaneous Cash Flow Adjustments	-	-	-	-	-	0
Net Cash Flow	39.24	15.18	21.7	-10.71	6.81	14.17
Free Cash Flow	104.28	112	22.3	35.92	104.48	155.17
Free Cash Flow Growth	42.70%	402.29%	-37.91%	-65.63%	-32.66%	296.51%
Free Cash Flow Margin	20.93%	26.94%	7.99%	11.07%	42.75%	67.41%
Free Cash Flow Per Share	2.98	3.20	0.64	1.03	2.99	4.43
Cash Interest Paid	-	-	-	-	-	0.73
Cash Income Tax Paid	81.85	7.05	3.38	7.05	3.85	2.48
Levered Free Cash Flow	127.89	152.38	-46.3	34.55	40.68	106.88
Unlevered Free Cash Flow	129.74	154.74	-43.72	37.32	43.61	110
Change in Working Capital	8.89	-9.54	-25.72	38.42	-59.88	8.98

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