Singer Finance (Lanka) 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	1,389	851.72	404.23	409.04	621.14	410.13
Depreciation & Amortization	326.4	284.99	262.56	233.31	179.54	148.48
Other Amortization	29.43	45.81	25.03	65.12	47.04	51.87
Loss (Gain) From Sale of Investments	-0	1.18	-34.86	-	-	-
Provision for Credit Losses	334.51	234.13	-130.8	-43.5	412.73	482.55
Change in Accounts Payable	-	-	-	-238.22	71.58	118.98
Change in Other Net Operating Assets	-23,457	-13,631	-703.43	8,275	-4,019	2,275
Other Operating Activities	1,854	-33.6	-1,270	174.37	330.49	148.02
Operating Cash Flow	-19,513	-12,247	-1,447	8,875	-2,353	3,636
Capital Expenditures	-278.12	-228.21	-153.09	-294.1	-156.58	-115.43
Sale of Property, Plant & Equipment	0.17	0.08	0.86	0.24	-	2.08
Sale (Purchase) of Intangibles	-22.48	-10.5	-21.08	-22.73	-34.2	-8.66
Investment in Securities	-2,306	-2,550	388.77	-1,728	-713.06	19.61
Other Investing Activities	364.03	542.73	1,139	818.71	107.37	76.28
Investing Cash Flow	-2,242	-2,246	1,354	-1,226	-796.47	-26.12
Long-Term Debt Issued	-	27,728	9,150	4,450	7,650	12,306
Total Debt Issued	50,018	27,728	9,150	4,450	7,650	12,306
Short-Term Debt Repaid	-	-	-	-	-	-400
Long-Term Debt Repaid	-	-15,488	-8,132	-9,616	-4,790	-14,356
Total Debt Repaid	-32,154	-15,488	-8,132	-9,616	-4,790	-14,756
Net Debt Issued (Repaid)	17,864	12,240	1,018	-5,166	2,860	-2,450
Issuance of Common Stock	2,008	-	-	-	-	-
Common Dividends Paid	-	-	-161.66	-160.05	-160.65	-0.01
Other Financing Activities	-44.39	-116.5	-0.1	-30.4	-30.59	-36.52
Financing Cash Flow	19,828	12,124	855.84	-5,356	2,668	-2,487
Net Cash Flow	-1,927	-2,370	762.98	2,294	-481.54	1,123
Free Cash Flow	-19,791	-12,475	-1,600	8,581	-2,510	3,521
Free Cash Flow Margin	-275.60%	-240.01%	-47.15%	284.83%	-81.89%	155.28%
Free Cash Flow Per Share	-88.09	-61.73	-7.92	42.47	-12.42	17.42
Cash Interest Paid	3,543	3,962	4,691	3,281	1,448	1,633
Cash Income Tax Paid	855.78	458.69	362.98	337.51	345.8	194.8

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