COSE:RGEM.N0000 Cash Flow Statement

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	-7.68	-31.49	-0.22	42.06	-19.95
Depreciation & Amortization	28.25	27.77	21.43	7.74	5.29
Other Amortization	-	0.13	-	-	-
Loss (Gain) From Sale of Assets	-	-	-	0.01	-
Asset Writedown & Restructuring Costs	-	-	-	0.7	-
Provision & Write-off of Bad Debts	-	0.63	-	0.41	0.05
Other Operating Activities	5.58	14.5	6.39	4.63	23.4
Change in Accounts Receivable	14.75	-14.31	8.92	-7.51	-6.48
Change in Inventory	-0.03	0.13	1.18	-3	-0.23
Change in Accounts Payable	-3.86	7.87	-1.29	3.34	8.1
Change in Other Net Operating Assets	8.63	6.04	0.2	-2.32	2.31
Operating Cash Flow	45.65	11.28	36.62	46.06	12.49
Operating Cash Flow Growth	304.71%	-69.20%	-20.51%	268.67%	-
Capital Expenditures	-	-18.41	-15.93	-13.7	-2.1
Sale of Property, Plant & Equipment	0.89	-	-	-	-
Investing Cash Flow	0.89	-18.41	-15.93	-13.7	-2.1
Long-Term Debt Issued	-	-	-	-	9.45
Short-Term Debt Repaid	-1.26	-	-	-	-
Long-Term Debt Repaid	-15.41	-16.5	-21.3	-7.13	-4.02
Total Debt Repaid	-16.67	-16.5	-21.3	-7.13	-4.02
Net Debt Issued (Repaid)	-16.67	-16.5	-21.3	-7.13	5.43
Other Financing Activities	-	-2.9	-2.46	-0.41	-0.56
Financing Cash Flow	-16.67	-19.4	-23.77	-7.54	4.87
Net Cash Flow	29.87	-26.53	-3.08	24.82	15.27
Free Cash Flow	45.65	-7.13	20.68	32.36	10.39
Free Cash Flow Growth	-	-	-36.09%	211.42%	-
Free Cash Flow Margin	19.45%	-3.20%	8.82%	13.41%	9.83%
Free Cash Flow Per Share	19.02	-2.97	8.62	13.48	4.33
Cash Interest Paid	-	4.56	4.46	1.97	1.76
Levered Free Cash Flow	29.3	-6.88	12.59	12.53	10.59
Unlevered Free Cash Flow	36.5	0.14	19.65	15.54	13.64
Change in Working Capital	19.5	-0.27	9.02	-9.48	3.7