The Swadeshi Industrial Works PLC (COSE:SWAD.N0000)

Beacon Roofing Supply Cash Flow Statement

Financials in millions LKR. Fiscal year is April - March.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Net Income	1.34	131.1	199.55	4.42	128.57
Depreciation & Amortization	32.59	30.82	27.67	24.49	24.97
Loss (Gain) From Sale of Assets	-	-	-	-	-5.74
Provision & Write-off of Bad Debts	-	10.96	-	-0.12	-4.55
Other Operating Activities	-50.13	36.6	49.69	17.29	42.78
Change in Accounts Receivable	18.91	-104.07	-107.96	-28.07	-20.5
Change in Inventory	65.5	233.21	-255.8	-146.74	-188.77
Change in Accounts Payable	-22.6	-13.73	179.89	99.74	102.71
Change in Other Net Operating Assets	-	34.75	-163.57	5.57	3.84
Operating Cash Flow	45.61	359.65	-70.53	-23.42	83.32
Operating Cash Flow Growth	-87.32%	-	-	-	203.64%
Capital Expenditures	-67.53	-39.12	-6.39	-35.61	-32.51
Sale of Property, Plant & Equipment	-	-	-	-	9.67
Sale (Purchase) of Intangibles	-	-2.25	-	-4.48	-1.2
Other Investing Activities	-	1.52	-	-	-
Investing Cash Flow	-67.53	-39.85	-6.39	-40.09	-24.04
Long-Term Debt Issued	156.93	825.91	1,644	1,457	1,525
Long-Term Debt Repaid	-	-1,077	-1,627	-1,412	-1,581
Net Debt Issued (Repaid)	156.93	-251.27	16.7	45.4	-56.01
Common Dividends Paid	-0.19	-0.22	-0.15	-0.15	-0.15
Other Financing Activities	-	-	-0	-0	-
Financing Cash Flow	156.73	-251.5	16.55	45.25	-56.16
Miscellaneous Cash Flow Adjustments	-	-	0	-	-0
Net Cash Flow	134.81	68.3	-60.37	-18.27	3.12
Free Cash Flow	-21.92	320.52	-76.92	-59.03	50.81
Free Cash Flow Growth	-	-	-	-	132.61%
Free Cash Flow Margin	-0.49%	6.76%	-1.60%	-1.90%	1.66%
Free Cash Flow Per Share	-146.78	2146.36	-515.09	-395.30	340.24
Cash Interest Paid	-	51.87	127.72	26.58	30.17
Cash Income Tax Paid	52.94	48.91	32.58	9.1	-0.46
Levered Free Cash Flow	-24.56	281.82	-114.73	-44.05	15.78
Unlevered Free Cash Flow	1.57	314.24	-34.9	-27.44	34.63
Change in Working Capital	61.82	150.16	-347.44	-69.51	-102.72

Updated Feb 14, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.