Samson International 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	99.31	-300.49	-294.58	92.9	84.02	98.81
Depreciation & Amortization	90.68	93.38	84.57	77.49	82.62	57.6
Other Amortization	1.67	1.67	1.41	1.21	0.93	0.87
Loss (Gain) From Sale of Assets	-	-	-	-	-	-0.21
Loss (Gain) From Sale of Investments	-	-	-	-	-	0.08
Provision & Write-off of Bad Debts	0.47	0.47	-1.94	2.31	3.93	-
Other Operating Activities	31.03	29.15	-15.53	102.11	12.09	14.24
Change in Accounts Receivable	-331.17	-61.96	49.32	64.57	-14.57	-296.81
Change in Inventory	-99.45	48.44	285.95	-126.31	-202.29	-258.07
Change in Accounts Payable	160.28	32.28	67.4	-226.67	-98.77	326.79
Operating Cash Flow	-47.16	-157.05	176.6	-12.38	-132.03	-56.69
Capital Expenditures	-23.7	-55.73	-125.93	-115.59	-66.09	-219.18
Sale of Property, Plant & Equipment	-	-	-	-	-	0.46
Sale (Purchase) of Intangibles	-	-	-4.61	-	-3.32	-
Investment in Securities	24.96	-3.29	-5.67	-2.55	-5.83	13.82
Other Investing Activities	4.62	5.3	10.39	9.68	3.84	5
Investing Cash Flow	5.88	-53.73	-125.82	-108.46	-71.4	-199.9
Short-Term Debt Issued	-	199.09	-	2,087	1,897	1,024
Total Debt Issued	114.03	199.09	-	2,087	1,897	1,024
Short-Term Debt Repaid	-	-	-6.41	-	-1,680	-827.54
Long-Term Debt Repaid	-	-81.18	-	-1,966	-	-
Total Debt Repaid	-81.18	-81.18	-6.41	-1,966	-1,680	-827.54
Net Debt Issued (Repaid)	32.85	117.91	-6.41	120.83	217.96	195.99
Common Dividends Paid	-	-	-8.47	-8.47	-8.47	-4.23
Financing Cash Flow	32.85	117.91	-14.87	112.36	209.5	191.76
Miscellaneous Cash Flow Adjustments	-0	-0	0	0	-	-
Net Cash Flow	-8.43	-92.86	35.91	-8.48	6.07	-64.83
Free Cash Flow	-70.86	-212.78	50.67	-127.97	-198.11	-275.87
Free Cash Flow Margin	-2.54%	-9.61%	2.19%	-4.42%	-6.87%	-12.62%
Free Cash Flow Per Share	-16.74	-50.27	11.97	-30.23	-46.80	-65.17
Cash Interest Paid	87.55	90.14	152.71	212.62	66.32	16.66
Cash Income Tax Paid	-	-	27.99	14.57	18.04	-
Levered Free Cash Flow	-130.33	-93.97	174.37	-128.11	-227.65	-301.91
Unlevered Free Cash Flow	-75.61	-37.63	269.81	4.78	-186.19	-290.83
Change in Working Capital	-270.33	18.76	402.68	-288.41	-315.63	-228.08

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