COSE:NEH.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	829.7	754	581.22	72.14	8.06	-131.4
Depreciation & Amortization	145.12	138.66	129	123.89	119.91	123.4
Other Amortization	3.8	3.07	2.58	2.1	2.12	2.12
Loss (Gain) From Sale of Assets	-0.28	-0.22	-2.22	-0.72	-0.74	-7.54
Asset Writedown & Restructuring Costs	-2.05	-3.48	-5.22	-1.98	-1.18	-2.95
Loss (Gain) From Sale of Investments	-65.31	-16.41	-6.6	-3.33	-0.69	-6.35
Provision & Write-off of Bad Debts	0.28	-	-	-0.21	-0.15	-0.61
Other Operating Activities	-239.28	-209.48	-29.69	-218.51	-94.21	-155.52
Change in Accounts Receivable	-95.12	-56.6	-139.56	-16.03	-26.93	72.57
Change in Inventory	6.24	6.24	-3.66	-5.49	-28.62	5.9
Change in Accounts Payable	37.25	-32.25	122.12	16.58	47.55	-42.83
Change in Unearned Revenue	1.6	-8.56	19.15	-3.13	0.5	19.68
Operating Cash Flow	621.96	574.97	667.11	-34.69	25.61	-123.52
Operating Cash Flow Growth	17.71%	-13.81%	-	-	-	-
Capital Expenditures	-292.23	-350.65	-129.04	-64.47	-27.32	-39.41
Sale of Property, Plant & Equipment	5.38	5.65	5.52	2.68	3.29	14.72
Sale (Purchase) of Intangibles	-0.64	-0.61	-12.83	-	-	-
Investment in Securities	-546.33	-393.6	-793.17	-42.89	-75.49	-56.05
Other Investing Activities	201.76	200.43	403.71	126.35	99.35	141.94
Investing Cash Flow	-632.06	-538.77	-525.8	21.67	-0.18	61.2
Short-Term Debt Issued	-	-	-	-	-	30
Long-Term Debt Issued	-	-	-	-	-	15
Total Debt Issued	-	-	-	-	-	45
Long-Term Debt Repaid	-	-	-28.8	-7.2	-9	-0.91
Net Debt Issued (Repaid)	-	-	-28.8	-7.2	-9	44.09
Common Dividends Paid	-	-	-68.32	-	-	-
Dividends Paid	-	-	-68.32	-	-	-
Financing Cash Flow	-	-	-97.11	-7.2	-9	44.09
Foreign Exchange Rate Adjustments	0.27	0.27	-1.63	-0.62	-	-
Net Cash Flow	-9.83	36.47	42.57	-20.85	16.43	-18.23
Free Cash Flow	329.73	224.33	538.08	-99.16	-1.71	-162.93
Free Cash Flow Growth	13.55%	-58.31%	-	-	-	-
Free Cash Flow Margin	13.93%	9.52%	25.24%	-9.95%	-0.27%	-63.91%
Free Cash Flow Per Share	150.83	102.62	246.14	-45.36	-0.78	-74.53
Cash Interest Paid	1.13	0.79	0.73	0.99	0.29	0.3
Cash Income Tax Paid	328.24	303.61	36.48	25.35	25.72	18.13
Levered Free Cash Flow	370.41	227.23	539.77	-29.06	42.82	-26.14
Unlevered Free Cash Flow	370.9	227.73	540.62	-27.56	43.99	-25.33
Change in Working Capital	-50.03	-91.16	-1.96	-8.06	-7.51	55.32

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