Sierra Cables 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	1,973	903.46	764.72	707.41	465.55	323.02
Depreciation & Amortization	183.23	180.71	179.69	180.43	166.29	145.24
Other Amortization	1.39	1.4	8.21	0.57	1.98	2.01
Loss (Gain) From Sale of Assets	-1.2	-	-	10.53	-	-
Asset Writedown & Restructuring Costs	-	-	40.58	-	-	-
Loss (Gain) on Equity Investments	-109.14	-82.11	-104.22	-87.23	-20.69	-15.1
Provision & Write-off of Bad Debts	92.87	62.87	-115.14	50.46	74.42	45.91
Other Operating Activities	-99.8	137.44	218.64	281.97	192.05	-17.06
Change in Accounts Receivable	-3,245	-357.41	87.61	307.48	-93.91	-905.33
Change in Inventory	-1,166	-1,661	-324.68	-276.31	-315.43	-339.18
Change in Accounts Payable	351.61	175.04	-93.09	-651.85	-879.14	612.07
Change in Other Net Operating Assets	1,220	247.15	-355.11	259.83	6.53	12.44
Operating Cash Flow	-799.33	-392.4	307.21	783.29	-402.35	-136
Operating Cash Flow Growth	-	-	-60.78%	-	-	-
Capital Expenditures	-697.26	-709.28	-30.14	-110	-280.96	-85.3
Sale of Property, Plant & Equipment	5.45	-	-	0.05	-	-
Cash Acquisitions	-	-	-15.28	-	-	-
Investment in Securities	-2.48	37.52	73.03	-137.73	-	-
Other Investing Activities	-3,414	-617.76	-985.09	45.55	15.25	0.8
Investing Cash Flow	-4,108	-1,290	-957.47	-202.14	-265.71	-84.5
Long-Term Debt Issued	-	8,391	4,416	3,885	6,551	3,295
Long-Term Debt Repaid	-	-6,153	-3,740	-4,351	-5,889	-2,843
Net Debt Issued (Repaid)	4,442	2,238	676.28	-466.41	661.67	452.14
Common Dividends Paid	-	-	-	-	-	-107.5
Financing Cash Flow	4,442	2,238	676.28	-466.41	661.67	344.64
Foreign Exchange Rate Adjustments	0.27	0.37	-4.45	74.9	15.24	13.68
Miscellaneous Cash Flow Adjustments	-	-	-	-	-0	-0
Net Cash Flow	-465.18	556.51	21.57	189.64	8.84	137.81
Free Cash Flow	-1,497	-1,102	277.07	673.29	-683.31	-221.3
Free Cash Flow Growth	-	-	-58.85%	-	-	-
Free Cash Flow Margin	-10.66%	-11.90%	3.40%	9.52%	-8.28%	-4.03%
Free Cash Flow Per Share	-2.78	-2.05	0.52	1.25	-1.27	-0.41
Cash Interest Paid	681.68	588.31	429.47	752.9	162.92	130.09
Cash Income Tax Paid	367.8	194.16	320.47	125.84	98.66	57.58
Levered Free Cash Flow	-5,676	-2,212	-1,276	864.13	-266.59	-236.65
Unlevered Free Cash Flow	-5,288	-1,799	-961.83	1,280	-164.77	-155.06
Change in Working Capital	-2,839	-1,596	-685.27	-360.86	-1,282	-620.01

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