Three Acre Farms Cash Flow Statement

Financials in millions LKR. Fiscal year is January - December.

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	1,540	1,701	2,504	659.05	958.12
Depreciation & Amortization	1,048	873.65	837.49	875.54	778.93
Loss (Gain) From Sale of Assets	0.02	6.77	0.02	0.1	12.53
Asset Writedown & Restructuring Costs	-253.88	-114.53	-132.68	224.67	115.17
Other Operating Activities	522.78	68.27	130.58	100.85	-159.5
Change in Accounts Receivable	-515.27	-120.87	-48.09	5.21	15.83
Change in Inventory	-39.74	18.05	221.8	-433.06	-20.49
Change in Accounts Payable	256.56	-139.77	135.45	107.8	172.02
Change in Other Net Operating Assets	151.59	1,356	2,051	-3,110	60.55
Operating Cash Flow	2,710	3,648	5,700	-1,570	1,933
Operating Cash Flow Growth	-25.72%	-35.99%	-	-	26.51%
Capital Expenditures	-1,307	-998.74	-845.11	-1,170	-733.43
Investing Cash Flow	-1,307	-998.74	-845.11	-1,170	-733.43
Common Dividends Paid	-706.35	-965.35	-282.54	-235.45	-388.49
Other Financing Activities	7,661	-7,273	-	-	-
Financing Cash Flow	6,955	-8,239	-282.54	-235.45	-388.49
Net Cash Flow	8,358	-5,589	4,572	-2,975	811.23
Free Cash Flow	1,403	2,650	4,855	-2,739	1,200
Free Cash Flow Growth	-47.06%	-45.42%	-	-	32.56%
Free Cash Flow Margin	22.71%	42.75%	43.65%	-32.93%	24.64%
Free Cash Flow Per Share	59.30	112.54	206.19	-116.34	50.95
Cash Interest Paid	8.71	1.97	0.43	0.07	0.21
Cash Income Tax Paid	460.32	460.42	145.34	64.19	46.87
Levered Free Cash Flow	1,375	2,104	3,716	-3,288	616.81
Unlevered Free Cash Flow	1,377	2,106	3,717	-3,288	617.58
Change in Working Capital	-146.86	1,113	2,361	-3,430	227.9

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