Singer (Sri Lanka) 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	7,342	4,007	-159.81	7.08	3,958
Depreciation & Amortization	2,280	1,956	1,821	1,776	1,779
Other Amortization	-	55.82	54.41	53.27	46.01
Loss (Gain) From Sale of Assets	10.59	2.06	0.71	2.22	-0.76
Asset Writedown & Restructuring Costs	-34.35	-	-	-	-
Loss (Gain) From Sale of Investments	-	-29.5	-	-	-
Provision & Write-off of Bad Debts	1,031	60.23	209.14	-305.42	221.37
Other Operating Activities	2,154	2,236	-265.31	-1,844	824.83
Change in Accounts Receivable	-37,122	-14,391	-9,610	6,971	-12,351
Change in Inventory	-11,163	-2,668	-1,532	2,421	-4,892
Change in Accounts Payable	5,024	3,622	5,110	-12,461	605.11
Change in Unearned Revenue	227.16	105.82	144.5	-19.45	-4.78
Change in Other Net Operating Assets	-11,297	-8,996	-2,522	4,424	495.27
Operating Cash Flow	-41,548	-13,867	-6,898	958.81	-8,986
Capital Expenditures	-1,521	-864.44	-563.54	-917.13	-1,051
Sale of Property, Plant & Equipment	12	17.08	1.78	4.17	5.53
Investment in Securities	-887.11	129.7	-928.36	-601.01	-716.23
Other Investing Activities	427.69	462.16	1,356	1,127	170.32
Investing Cash Flow	-1,968	-255.5	-134.46	-386.88	-1,591
Long-Term Debt Issued	33,037	89,527	58,522	38,884	49,893
Total Debt Issued	33,037	89,527	58,522	38,884	49,893
Long-Term Debt Repaid	-2,262	-78,572	-55,013	-43,982	-38,031
Total Debt Repaid	-2,262	-78,572	-55,013	-43,982	-38,031
Net Debt Issued (Repaid)	30,775	10,956	3,509	-5,097	11,862
Repurchase of Common Stock	-	-	-2.31	-	-
Common Dividends Paid	-1,694	-677.22	-4.41	-275.16	-1,291
Other Financing Activities	13,367	6,135	2,951	7,049	1,649
Financing Cash Flow	42,448	16,413	6,453	1,677	12,220
Net Cash Flow	-1,068	2,291	-579.51	2,249	1,643
Free Cash Flow	-43,069	-14,732	-7,462	41.68	-10,037
Free Cash Flow Margin	-33.50%	-16.70%	-10.68%	0.08%	-13.06%
Free Cash Flow Per Share	-36.90	-12.62	-6.58	0.04	-8.91
Cash Interest Paid	2,671	2,465	4,134	5,578	1,459
Cash Income Tax Paid	3,117	1,175	503.58	1,274	1,438
Levered Free Cash Flow	-27,204	-4,821	759.89	935.15	-8,598
Unlevered Free Cash Flow	-24,976	-2,836	3,711	4,920	-7,288
Change in Working Capital	-54,332	-22,327	-8,410	1,335	-16,147

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