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Aitken Spence PLC (COSE:SPEN.N0000)
Sri Lanka flag Sri Lanka · Delayed Price · Currency is LKR
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0.00 (0.00%)
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Aitken Spence Cash Flow Statement

Millions LKR. Fiscal year is Apr - Mar.

Operating Activities

Fiscal Year
TTMFY 2026FY 2025FY 2024FY 2023FY 2022
Period Ending
Jun '26 Mar '26 Mar '25 Mar '24 Mar '23 Mar '22
Net Income
7,7146,7965,3312,9286,64410,540
Depreciation & Amortization
7,3737,3656,9346,9177,1204,852
Other Amortization
47.3847.3845.249.9455.24-
Loss (Gain) From Sale of Assets
-97.28-26.98-13.04-26.4782.98-15.3
Asset Writedown & Restructuring Costs
160.05158.3381.8210.26--
Loss (Gain) From Sale of Investments
77.5477.54-0.16--30.57
Loss (Gain) on Equity Investments
-2,701-2,300-1,577-1,318-1,070-682.23
Provision & Write-off of Bad Debts
152.3113.67-775.9465.73407.68-106.76
Other Operating Activities
635.882,1721,5228.361,663-1,387
Change in Accounts Receivable
-324.35942.081,429923.67-914.49-6,389
Change in Inventory
-335.8-566.16-570.531,021-1,422-1,495
Change in Accounts Payable
911.82-1,081-421.132,483-6,86417,269
Change in Other Net Operating Assets
-672.11621.281,240-1,546-2,242-818.86
Operating Cash Flow
12,94114,31913,22611,9163,46121,797
Operating Cash Flow Growth
6.48%8.27%10.99%244.35%-84.12%531.39%

Investing Activities

Fiscal Year
TTMFY 2026FY 2025FY 2024FY 2023FY 2022
Period Ending
Jun '26 Mar '26 Mar '25 Mar '24 Mar '23 Mar '22
Capital Expenditures
-3,341-3,624-3,296-5,470-2,968-1,383
Sale of Property, Plant & Equipment
566.57525.1258.2479.11,89953.71
Cash Acquisitions
-----1,499-852.5
Divestitures
---56.22---
Sale (Purchase) of Intangibles
-71.65-37.39-38.25-19.62-9.05-72.67
Sale (Purchase) of Real Estate
---22.28---0.63
Investment in Securities
-2,853-2,018-2,447-591.9-1,563-5,692
Other Investing Activities
3,2243,1822,4903,3493,7011,597
Investing Cash Flow
-2,474-1,973-3,312-2,653-438.67-6,350

Financing Activities

Fiscal Year
TTMFY 2026FY 2025FY 2024FY 2023FY 2022
Period Ending
Jun '26 Mar '26 Mar '25 Mar '24 Mar '23 Mar '22
Long-Term Debt Issued
-11,34320,6842,406321.921,218
Long-Term Debt Repaid
--19,067-23,823-9,383-11,345-3,809
Lease Payments
-1,921-1,999-1,798-1,902-1,887-1,440
Net Debt Issued (Repaid)
-7,517-7,725-3,139-6,977-11,023-2,591
Common Dividends Paid
-1,630-1,615-1,714-1,614-1,613-402.98
Other Financing Activities
-1,043-1,087-1,256-1,292-1,674-1,139
Financing Cash Flow
-10,191-10,427-6,109-9,883-14,310-4,134

Net Cash Flow

Fiscal Year
TTMFY 2026FY 2025FY 2024FY 2023FY 2022
Period Ending
Jun '26 Mar '26 Mar '25 Mar '24 Mar '23 Mar '22
Foreign Exchange Rate Adjustments
7.567.56157.17-60.22-1,0141,517
Net Cash Flow
283.061,9273,962-680.47-12,30212,830

Free Cash Flow

Fiscal Year
TTMFY 2026FY 2025FY 2024FY 2023FY 2022
Period Ending
Jun '26 Mar '26 Mar '25 Mar '24 Mar '23 Mar '22
Free Cash Flow
9,60010,6959,9306,446492.7620,414
Free Cash Flow Growth
13.31%7.70%54.03%1208.24%-97.59%1704.47%
Free Cash Flow Margin
10.18%11.32%10.61%6.70%0.51%37.69%
Free Cash Flow Per Share
23.6726.3424.4615.881.2150.28
Levered Free Cash Flow
6,1969,5308,5089,4911,50515,106
Unlevered Free Cash Flow
9,87213,05212,89015,9448,62417,506
Free Cash Flow After Leases
7,6798,6968,1324,544-1,39518,974

Additional Metrics

Fiscal Year
TTMFY 2026FY 2025FY 2024FY 2023FY 2022
Period Ending
Jun '26 Mar '26 Mar '25 Mar '24 Mar '23 Mar '22
Cash Interest Paid
6,5525,9867,76310,76710,2353,094
Cash Income Tax Paid
3,5963,1222,8752,7852,809808.66
Change in Working Capital
-420.44-83.681,6782,881-11,4428,566