The Kingsbury 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	Dec '25 Dec 31, 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	661.44	551.15	264.09	-552.47	-426.84	-758.19
Depreciation & Amortization	219.29	214.36	161.89	194.25	246.25	272.38
Other Amortization	5.19	5.66	5.66	3.61	2.18	4.16
Loss (Gain) From Sale of Assets	11.9	1.52	0.89	1.17	8.2	4.29
Provision & Write-off of Bad Debts	-1.39	-2.31	2.99	5.69	-0.8	-0.58
Other Operating Activities	20.95	12.83	217.05	353.1	36.91	-99.7
Change in Accounts Receivable	-50.06	-300.3	-531.78	-136.92	-154.38	159.08
Change in Inventory	-24.98	25.33	-2.44	-53.86	-42.19	12.95
Change in Accounts Payable	19.35	-85.39	259.36	306.43	205.76	37.4
Operating Cash Flow	861.7	422.87	377.7	121.01	-124.9	-368.23
Operating Cash Flow Growth	88.04%	11.96%	212.12%	-	-	-
Capital Expenditures	-282.01	-151.59	-112.33	-97.01	-69.16	-48.16
Sale of Property, Plant & Equipment	4.29	2.07	-	-	3.37	-
Sale (Purchase) of Intangibles	-0.2	-0.76	-7.51	-14.5	-0.88	-0.04
Investment in Securities	-170.64	-	-	-	-	-
Other Investing Activities	0.8	-	-	-	-	10.99
Investing Cash Flow	-447.75	-150.28	-119.83	-111.51	-66.68	-37.21
Long-Term Debt Issued	-	-	-	271.35	343	563.07
Long-Term Debt Repaid	-	-402.81	-310.18	-95.64	-101.7	-316.54
Net Debt Issued (Repaid)	-369.76	-402.81	-310.18	175.71	241.3	246.53
Financing Cash Flow	-369.76	-402.81	-310.18	175.71	241.3	246.53
Foreign Exchange Rate Adjustments	1.84	-8.38	-28.74	7.19	24.97	-
Net Cash Flow	46.03	-138.61	-81.06	192.4	74.69	-158.9
Free Cash Flow	579.69	271.28	265.38	24	-194.07	-416.39
Free Cash Flow Growth	78.75%	2.22%	1005.56%	-	-	-
Free Cash Flow Margin	10.61%	5.09%	5.04%	0.63%	-9.60%	-53.52%
Free Cash Flow Per Share	1.20	0.56	0.55	0.05	-0.40	-0.86
Cash Interest Paid	128.66	163.53	87.75	175.51	40.27	61.96
Levered Free Cash Flow	-165.72	-61.35	-219.64	-68.88	-126.52	-139.13
Unlevered Free Cash Flow	-84.16	40.07	-47.93	170.86	-41.68	-87.4
Change in Working Capital	-55.68	-360.35	-274.86	115.65	9.19	209.42

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.