Radiant Gems International PLC (COSE:RGEM.N0000)

COSE:RGEM.N0000 Cash Flow Statement

Financials in millions LKR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	-14.38	-20.26	-0.22	42.06	-19.95	-11.57
Depreciation & Amortization	21.09	21.28	21.31	7.74	5.29	3.96
Other Amortization	-	-	0.13	-	-	-
Loss (Gain) From Sale of Assets	-	-	-	0.01	-	-
Asset Writedown & Restructuring Costs	-	-	-	0.7	-	-
Provision & Write-off of Bad Debts	-	-	-	0.41	0.05	0.27
Other Operating Activities	-0.93	-1.26	6.39	4.63	23.4	1.5
Change in Accounts Receivable	7.6	-4.64	8.92	-7.51	-6.48	-0.39
Change in Inventory	-0.05	0.01	1.18	-3	-0.23	-0.24
Change in Accounts Payable	8.58	6.89	-1.29	3.34	8.1	3.7
Change in Other Net Operating Assets	-1.48	-0.48	0.2	-2.32	2.31	0.02
Operating Cash Flow	20.43	1.53	36.62	46.06	12.49	-2.76
Operating Cash Flow Growth	54.05%	-95.82%	-20.51%	268.67%	-	-
Capital Expenditures	-24.57	-36.41	-15.93	-13.7	-2.1	-7.54
Investing Cash Flow	-24.57	-36.41	-15.93	-13.7	-2.1	-7.54
Long-Term Debt Issued	-	23.8	-	-	9.45	8.82
Long-Term Debt Repaid	-	-2.76	-21.3	-7.13	-4.02	-1.87
Net Debt Issued (Repaid)	20.18	21.04	-21.3	-7.13	5.43	6.96
Other Financing Activities	-13.61	-13.61	-2.46	-0.41	-0.56	-0.14
Financing Cash Flow	6.57	7.43	-23.77	-7.54	4.87	6.82
Miscellaneous Cash Flow Adjustments	-	-0	-	-	-	-
Net Cash Flow	2.43	-27.46	-3.08	24.82	15.27	-3.48
Free Cash Flow	-4.14	-34.88	20.68	32.36	10.39	-10.3
Free Cash Flow Growth	-	-	-36.09%	211.42%	-	-
Free Cash Flow Margin	-1.83%	-15.62%	8.82%	13.41%	9.83%	-14.26%
Free Cash Flow Per Share	-1.73	-14.53	8.62	13.48	4.33	-4.29
Cash Interest Paid	14.23	15.27	4.46	1.97	1.76	1.64
Levered Free Cash Flow	-2.3	-35.11	12.59	12.53	10.59	-5.27
Unlevered Free Cash Flow	5.91	-26.9	19.65	15.54	13.64	-3.02
Change in Working Capital	14.65	1.77	9.02	-9.48	3.7	3.08

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.