Muller & Phipps (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	-106.51	-83.7	75.09	-88.3	-36.69	66.83
Depreciation & Amortization	2.65	2.58	2.09	2.96	2.68	2.34
Other Amortization	0.18	0.18	0.2	0.3	0.33	0.35
Loss (Gain) From Sale of Assets	0.74	0.58	47.25	-	-4.75	-
Loss (Gain) From Sale of Investments	4.34	4.34	-3.87	-6.52	-0.45	-4.78
Provision & Write-off of Bad Debts	-	-	-0.02	-0.1	-0.02	0.73
Other Operating Activities	38.87	40.62	-34.31	-22.02	-12.92	-29.51
Change in Accounts Receivable	1.54	-48.52	-56.29	359.37	-204.33	137.05
Change in Inventory	49.72	147.4	-196.81	55.63	-47.23	7.77
Change in Accounts Payable	106.38	-44.93	192.67	-552.06	301.28	-96.33
Change in Other Net Operating Assets	-0.64	0.35	-184.12	158.86	15.53	0.11
Operating Cash Flow	97.27	18.89	-158.11	-91.89	13.42	84.55
Operating Cash Flow Growth	-	-	-	-	-84.12%	-47.08%
Capital Expenditures	-0.04	-3.31	-1.64	-0.14	-3.73	-1.54
Sale of Property, Plant & Equipment	0.01	0.23	0.23	-	4.75	-
Investment in Securities	-	11.75	109.94	-65.36	-9.96	6
Other Investing Activities	9.96	-33.09	19.07	5.33	6.41	11.45
Investing Cash Flow	9.94	-24.42	127.59	-60.17	-2.52	15.91
Short-Term Debt Issued	-	-	-	168.58	82.8	-
Long-Term Debt Issued	-	242.96	409.07	-	-	-
Total Debt Issued	223.22	242.96	409.07	168.58	82.8	-
Short-Term Debt Repaid	-	-	-	-	-	-86.05
Long-Term Debt Repaid	-	-253.16	-570.31	-1.03	-38.63	-48.42
Total Debt Repaid	-271.54	-253.16	-570.31	-1.03	-38.63	-134.47
Net Debt Issued (Repaid)	-48.32	-10.2	-161.23	167.55	44.18	-134.47
Other Financing Activities	-	-	250	-	-	-
Financing Cash Flow	-48.32	-10.2	88.77	167.55	44.18	-134.47
Miscellaneous Cash Flow Adjustments	-0	-	0	-	-	-
Net Cash Flow	58.89	-15.74	58.25	15.49	55.08	-34.01
Free Cash Flow	97.23	15.58	-159.75	-92.03	9.7	83.01
Free Cash Flow Growth	-	-	-	-	-88.32%	-47.91%
Free Cash Flow Margin	16.62%	2.15%	-20.92%	-17.47%	0.91%	11.05%
Free Cash Flow Per Share	0.34	0.06	-0.56	-0.33	0.03	0.29
Cash Interest Paid	1.47	7.79	56.59	87.6	15.02	29.31
Cash Income Tax Paid	0.16	0.01	-	-	-	-
Levered Free Cash Flow	129.87	2.05	-179.99	561.09	-155.01	205.02
Unlevered Free Cash Flow	138.44	15.08	-144.62	615.88	-145.5	223.54
Change in Working Capital	157	54.29	-244.55	21.8	65.25	48.6

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