Tea Smallholder Factories PLC (COSE:TSML.N0000)

Tea Smallholder Factories 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	21.6	6.23	278.5	15.31	66.54
Depreciation & Amortization	69.77	75.78	61.83	64.62	68.04
Other Amortization	0.3	0.4	0.4	0.4	0.4
Loss (Gain) From Sale of Assets	-11.19	-5.02	-10.61	-12.14	-5.66
Asset Writedown & Restructuring Costs	-7.94	-42.21	-20.46	-15.72	2.37
Other Operating Activities	12.27	-43.16	103.84	0.53	13.2
Change in Accounts Receivable	6.54	27.13	-27.75	-24.18	-26.21
Change in Inventory	-71.2	152.81	-250.39	12.32	-71.44
Change in Accounts Payable	42.19	-117.35	81.04	10.56	79.11
Change in Other Net Operating Assets	-5.23	-33	24.79	1.06	7.91
Operating Cash Flow	57.11	21.6	241.18	52.77	134.26
Operating Cash Flow Growth	164.44%	-91.05%	357.04%	-60.69%	15.91%
Capital Expenditures	-48.6	-95.48	-212.83	-40.47	-44.69
Sale of Property, Plant & Equipment	11.84	6.11	11	14.44	7.5
Investing Cash Flow	-56.55	-89.37	-201.83	-26.03	-37.18
Common Dividends Paid	-6.3	-	-200.1	-	-45
Financing Cash Flow	-6.3	-	-200.1	-	-45
Net Cash Flow	-5.74	-67.77	-160.75	26.74	52.07
Free Cash Flow	8.51	-73.88	28.35	12.3	89.57
Free Cash Flow Growth	-	-	130.41%	-86.26%	14.69%
Free Cash Flow Margin	0.30%	-2.42%	0.76%	0.61%	3.82%
Free Cash Flow Per Share	0.28	-2.46	0.94	0.41	2.99
Cash Interest Paid	7.48	22.07	1.41	0.03	0.08
Cash Income Tax Paid	-	22.71	59.51	-	-
Levered Free Cash Flow	-8.04	-82.98	-39.28	55.33	72.61
Unlevered Free Cash Flow	-3.36	-69.19	-38.4	55.35	72.66
Change in Net Working Capital	33.39	17.07	125.78	-38.54	-7.33

Updated Feb 3, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.