COSE:SWAD.N0000 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	13.53	3.64	131.1	199.55	4.42
Depreciation & Amortization	44.78	39.37	30.82	27.67	24.49
Provision & Write-off of Bad Debts	-	10.66	10.96	-	-0.12
Other Operating Activities	-2.88	-37.91	36.6	49.69	17.29
Change in Accounts Receivable	-88.6	-122.36	-104.07	-107.96	-28.07
Change in Inventory	-25.99	59.26	233.21	-255.8	-146.74
Change in Accounts Payable	-124.07	-24.6	-13.73	179.89	99.74
Change in Other Net Operating Assets	-	126.14	34.75	-163.57	5.57
Operating Cash Flow	-183.24	54.19	359.65	-70.53	-23.42
Operating Cash Flow Growth	-	-84.93%	-	-	-
Capital Expenditures	-135.74	-78.62	-39.12	-6.39	-35.61
Sale (Purchase) of Intangibles	-	-	-2.25	-	-4.48
Other Investing Activities	-	2.52	1.52	-	-
Investing Cash Flow	-135.74	-76.11	-39.85	-6.39	-40.09
Long-Term Debt Issued	178.79	1,153	825.91	1,644	1,457
Long-Term Debt Repaid	-	-996.39	-1,077	-1,627	-1,412
Net Debt Issued (Repaid)	178.79	156.92	-251.27	16.7	45.4
Common Dividends Paid	-0.22	-0.19	-0.22	-0.15	-0.15
Other Financing Activities	-	-	-	-0	-0
Financing Cash Flow	178.56	156.73	-251.5	16.55	45.25
Miscellaneous Cash Flow Adjustments	-	0	-	0	-
Net Cash Flow	-140.41	134.81	68.3	-60.37	-18.27
Free Cash Flow	-318.98	-24.44	320.52	-76.92	-59.03
Free Cash Flow Margin	-6.93%	-0.55%	6.76%	-1.60%	-1.90%
Free Cash Flow Per Share	-2136.01	-163.65	2146.36	-515.09	-395.30
Cash Interest Paid	-	42.28	51.87	127.72	26.58
Cash Income Tax Paid	-	52.94	48.91	32.58	9.1
Levered Free Cash Flow	-301.39	-44.23	281.82	-114.73	-44.05
Unlevered Free Cash Flow	-268.52	-17.8	314.24	-34.9	-27.44
Change in Working Capital	-238.67	38.44	150.16	-347.44	-69.51