Standard Capital 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	9.1	9.98	-59.21	-18.71	30.5	-21.93
Depreciation & Amortization	0	1.25	2.13	1.83	1.94	2.15
Loss (Gain) From Sale of Assets	-11.96	-16.45	121.27	-	-	-0.03
Asset Writedown & Restructuring Costs	-	-	-	-	-55	-45
Loss (Gain) From Sale of Investments	0.79	-	0.22	-1.57	-	-0.56
Provision & Write-off of Bad Debts	-	-	-0.04	-	-	-
Other Operating Activities	66.77	32.91	-2.08	-10.84	5.95	35.38
Change in Accounts Receivable	-1.43	-0.53	0.9	-1.75	-1.2	0.13
Change in Inventory	-	0.59	-0.59	-	-	5.82
Change in Accounts Payable	-63.29	-36.5	-30.37	13.54	6.12	12.51
Change in Other Net Operating Assets	18.16	-21.64	22.91	2.4	2.05	10.54
Operating Cash Flow	18.16	-30.4	55.15	-15.09	-9.64	-0.99
Capital Expenditures	-0.29	-0.32	-4.3	-	-	-
Sale of Property, Plant & Equipment	50	50	-	-	-	0.03
Cash Acquisitions	-	-	-6.31	-	-	-
Sale (Purchase) of Real Estate	-49.74	-	-	-	-	-
Investment in Securities	-	-	1.33	0.85	-	0
Other Investing Activities	0	-	0	0.08	0.14	-
Investing Cash Flow	-0.03	49.68	-9.27	0.93	0.14	0.03
Short-Term Debt Issued	-	-	103.68	-	-	-
Total Debt Issued	-	-	103.68	-	-	-
Long-Term Debt Repaid	-	-17.88	-69.21	-	-0.27	-
Total Debt Repaid	-17.16	-17.88	-69.21	-	-0.27	-
Net Debt Issued (Repaid)	-17.16	-17.88	34.47	-	-0.27	-
Other Financing Activities	-	-	-15.47	-	-	-
Financing Cash Flow	-17.16	-17.88	19	-	-0.27	-
Miscellaneous Cash Flow Adjustments	0	0	-	-	-	-
Net Cash Flow	0.96	1.4	64.88	-14.16	-9.77	-0.96
Free Cash Flow	17.86	-30.72	50.86	-15.09	-9.64	-0.99
Free Cash Flow Margin	-	-275.02%	595.39%	-230.98%	-	-2303.59%
Free Cash Flow Per Share	3.23	-5.54	9.18	-2.72	-1.74	-0.18
Cash Interest Paid	10.07	15.28	22.07	33.6	19.41	31.37
Cash Income Tax Paid	-	-27.46	0.51	-	-	-
Levered Free Cash Flow	51.78	-27.07	-88.72	-10.18	-6.87	3.79
Unlevered Free Cash Flow	58.07	-17.52	-74	10.81	5.26	23.39
Change in Working Capital	-46.55	-58.08	-7.14	14.2	6.97	29

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