COSE:PABC.N0000 Cash Flow Statement

Financials in millions LKR. Fiscal year is January - December.

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	4,006	4,135	1,855	2,002	3,075
Depreciation & Amortization	531.16	478.55	455.41	427.76	409.8
Other Amortization	100.08	61.66	57.72	53.73	50.04
Gain (Loss) on Sale of Assets	7.17	1.31	1.3	1.3	1.14
Gain (Loss) on Sale of Investments	39.66	-2,363	1,508	1,645	719.5
Provision for Credit Losses	567.12	1,395	1,225	1,138	1,621
Change in Trading Asset Securities	15,446	-28,008	-2,064	-2,235	90.83
Change in Other Net Operating Assets	-57,871	14,794	-13,474	-10,913	-14,149
Other Operating Activities	309.74	2,380	1,922	-41.24	1,487
Operating Cash Flow	-36,865	-7,127	-8,514	-7,922	-6,695
Capital Expenditures	-514	-196.42	-197.02	-151.9	-170.2
Sale of Property, Plant and Equipment	0.07	0.05	0.07	0.17	0.23
Purchase / Sale of Intangibles	-168.56	-68.78	-39.23	-72.91	-24.21
Investing Cash Flow	-682.49	-265.15	-236.18	-224.64	-194.18
Long-Term Debt Issued	5,000	-	-	-	6,844
Long-Term Debt Repaid	-2,643	-11,468	-1,714	-3,502	-4,990
Net Debt Issued (Repaid)	2,357	-11,468	-1,714	-3,502	1,854
Common Dividends Paid	-442.56	-110.64	-	-	-
Net Increase (Decrease) in Deposit Accounts	38,837	17,581	12,811	16,100	5,354
Other Financing Activities	-314.8	-1,079	-1,501	-1,283	-1,012
Financing Cash Flow	40,437	4,923	9,596	11,315	6,197
Foreign Exchange Rate Adjustments	20.93	-357.95	-	-	-
Net Cash Flow	2,911	-2,826	846.27	3,169	-691.91
Free Cash Flow	-37,379	-7,323	-8,711	-8,074	-6,865
Free Cash Flow Margin	-241.52%	-48.25%	-92.86%	-140.51%	-71.97%
Free Cash Flow Per Share	-84.46	-16.55	-19.68	-18.24	-15.51
Cash Interest Paid	14,481	20,866	26,877	16,406	9,146
Cash Income Tax Paid	1,757	1,312	37.64	166	527.44

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