Aitken Spence PLC (COSE:SPEN.N0000)
Sri Lanka · Delayed Price · Currency is LKR 0.00
0.00 (0.00%)
Price not available due to exchange restrictions
Aitken Spence Cash Flow Statement
Financials in millions LKR. Fiscal year is April - March.
Millions LKR. Fiscal year is Apr - Mar.
Operating Activities
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 | 6,796 | 5,331 | 2,928 | 6,644 | 10,540 |
Depreciation & Amortization | 7,365 | 6,934 | 6,917 | 7,120 | 4,852 |
Other Amortization | 47.38 | 45.2 | 49.94 | 55.24 | - |
Loss (Gain) From Sale of Assets | -26.98 | -13.04 | -26.47 | 82.98 | -15.3 |
Asset Writedown & Restructuring Costs | 158.33 | 81.82 | 10.26 | - | - |
Loss (Gain) From Sale of Investments | 77.54 | -0.16 | - | - | 30.57 |
Loss (Gain) on Equity Investments | -2,300 | -1,577 | -1,318 | -1,070 | -682.23 |
Provision & Write-off of Bad Debts | 113.67 | -775.9 | 465.73 | 407.68 | -106.76 |
Other Operating Activities | 2,172 | 1,522 | 8.36 | 1,663 | -1,387 |
Change in Accounts Receivable | 942.08 | 1,429 | 923.67 | -914.49 | -6,389 |
Change in Inventory | -566.16 | -570.53 | 1,021 | -1,422 | -1,495 |
Change in Accounts Payable | -1,081 | -421.13 | 2,483 | -6,864 | 17,269 |
Change in Other Net Operating Assets | 621.28 | 1,240 | -1,546 | -2,242 | -818.86 |
Operating Cash Flow | 14,319 | 13,226 | 11,916 | 3,461 | 21,797 |
Operating Cash Flow Growth | 8.27% | 10.99% | 244.35% | -84.12% | 531.39% |
Investing Activities
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 |
Capital Expenditures | -3,624 | -3,296 | -5,470 | -2,968 | -1,383 |
Sale of Property, Plant & Equipment | 525.12 | 58.24 | 79.1 | 1,899 | 53.71 |
Cash Acquisitions | - | - | - | -1,499 | -852.5 |
Divestitures | - | -56.22 | - | - | - |
Sale (Purchase) of Intangibles | -37.39 | -38.25 | -19.62 | -9.05 | -72.67 |
Sale (Purchase) of Real Estate | - | -22.28 | - | - | -0.63 |
Investment in Securities | -2,018 | -2,447 | -591.9 | -1,563 | -5,692 |
Other Investing Activities | 3,182 | 2,490 | 3,349 | 3,701 | 1,597 |
Investing Cash Flow | -1,973 | -3,312 | -2,653 | -438.67 | -6,350 |
Financing Activities
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 |
Long-Term Debt Issued | 11,343 | 20,684 | 2,406 | 321.92 | 1,218 |
Long-Term Debt Repaid | -19,067 | -23,823 | -9,383 | -11,345 | -3,809 |
Net Debt Issued (Repaid) | -7,725 | -3,139 | -6,977 | -11,023 | -2,591 |
Common Dividends Paid | -1,615 | -1,714 | -1,614 | -1,613 | -402.98 |
Other Financing Activities | -1,087 | -1,256 | -1,292 | -1,674 | -1,139 |
Financing Cash Flow | -10,427 | -6,109 | -9,883 | -14,310 | -4,134 |
Net Cash Flow
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 |
Foreign Exchange Rate Adjustments | 7.56 | 157.17 | -60.22 | -1,014 | 1,517 |
Net Cash Flow | 1,927 | 3,962 | -680.47 | -12,302 | 12,830 |
Free Cash Flow
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 |
Free Cash Flow | 10,695 | 9,930 | 6,446 | 492.76 | 20,414 |
Free Cash Flow Growth | 7.70% | 54.03% | 1208.24% | -97.59% | 1704.47% |
Free Cash Flow Margin | 11.32% | 10.61% | 6.70% | 0.51% | 37.69% |
Free Cash Flow Per Share | 26.34 | 24.46 | 15.88 | 1.21 | 50.28 |
Levered Free Cash Flow | 9,530 | 8,508 | 9,491 | 1,505 | 15,106 |
Unlevered Free Cash Flow | 13,052 | 12,890 | 15,944 | 8,624 | 17,506 |
Additional Metrics
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 |
Cash Interest Paid | 5,986 | 7,763 | 10,767 | 10,235 | 3,094 |
Cash Income Tax Paid | 3,122 | 2,875 | 2,785 | 2,809 | 808.66 |
Change in Working Capital | -83.68 | 1,678 | 2,881 | -11,442 | 8,566 |