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	Dec 31, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	-13.12	-31.49	-0.22	42.06	-19.95	-11.57
Depreciation & Amortization	25.16	27.77	21.43	7.74	5.29	3.96
Other Amortization	0.13	0.13	-	-	-	-
Loss (Gain) From Sale of Assets	-	-	-	0.01	-	-
Asset Writedown & Restructuring Costs	-	-	-	0.7	-	-
Provision & Write-off of Bad Debts	0.63	0.63	-	0.41	0.05	0.27
Other Operating Activities	15.24	14.5	6.39	4.63	23.4	1.5
Change in Accounts Receivable	-20.55	-14.31	8.92	-7.51	-6.48	-0.39
Change in Inventory	0.22	0.13	1.18	-3	-0.23	-0.24
Change in Accounts Payable	25.47	7.87	-1.29	3.34	8.1	3.7
Change in Other Net Operating Assets	5.93	6.04	0.2	-2.32	2.31	0.02
Operating Cash Flow	39.12	11.28	36.62	46.06	12.49	-2.76
Operating Cash Flow Growth	50.31%	-69.20%	-20.51%	268.67%	-	-
Capital Expenditures	-6.46	-18.41	-15.93	-13.7	-2.1	-7.54
Sale of Property, Plant & Equipment	0.51	-	-	-	-	-
Investing Cash Flow	-5.94	-18.41	-15.93	-13.7	-2.1	-7.54
Long-Term Debt Issued	-	-	-	-	9.45	8.82
Long-Term Debt Repaid	-	-16.5	-21.3	-7.13	-4.02	-1.87
Net Debt Issued (Repaid)	-18.2	-16.5	-21.3	-7.13	5.43	6.96
Other Financing Activities	-2.47	-2.9	-2.46	-0.41	-0.56	-0.14
Financing Cash Flow	-20.67	-19.4	-23.77	-7.54	4.87	6.82
Net Cash Flow	12.51	-26.53	-3.08	24.82	15.27	-3.48
Free Cash Flow	32.67	-7.13	20.68	32.36	10.39	-10.3
Free Cash Flow Growth	16.91%	-	-36.09%	211.42%	-	-
Free Cash Flow Margin	14.25%	-3.20%	8.82%	13.41%	9.83%	-14.26%
Free Cash Flow Per Share	13.63	-2.97	8.62	13.48	4.33	-4.29
Cash Interest Paid	1.93	4.56	4.46	1.97	1.76	1.64
Levered Free Cash Flow	14.39	-6.88	12.59	12.53	10.59	-5.27
Unlevered Free Cash Flow	20.37	0.14	19.65	15.54	13.64	-3.02
Change in Working Capital	11.08	-0.27	9.02	-9.48	3.7	3.08

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