Tea Smallholder Factories 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	165.68	21.6	6.23	278.5	15.31
Depreciation & Amortization	65.74	69.77	75.78	61.83	64.62
Other Amortization	-	0.3	0.4	0.4	0.4
Loss (Gain) From Sale of Assets	-	-11.19	-5.02	-10.61	-12.14
Asset Writedown & Restructuring Costs	-182.8	-7.94	-42.21	-20.46	-15.72
Other Operating Activities	81.32	12.27	-43.16	103.84	0.53
Change in Accounts Receivable	-151.7	6.54	27.13	-27.75	-24.18
Change in Inventory	-85.39	-71.2	152.81	-250.39	12.32
Change in Accounts Payable	89.11	42.19	-117.35	81.04	10.56
Change in Other Net Operating Assets	135.53	-5.23	-33	24.79	1.06
Operating Cash Flow	117.5	57.11	21.6	241.18	52.77
Operating Cash Flow Growth	105.75%	164.44%	-91.05%	357.04%	-60.69%
Capital Expenditures	-71.2	-48.6	-95.48	-212.83	-40.47
Sale of Property, Plant & Equipment	-	11.84	6.11	11	14.44
Sale (Purchase) of Real Estate	-	-19.79	-	-	-
Investing Cash Flow	-71.2	-56.55	-89.37	-201.83	-26.03
Common Dividends Paid	-	-6.3	-	-200.1	-
Financing Cash Flow	-	-6.3	-	-200.1	-
Net Cash Flow	46.3	-5.74	-67.77	-160.75	26.74
Free Cash Flow	46.3	8.51	-73.88	28.35	12.3
Free Cash Flow Growth	444.29%	-	-	130.41%	-86.26%
Free Cash Flow Margin	1.40%	0.30%	-2.42%	0.76%	0.61%
Free Cash Flow Per Share	1.54	0.28	-2.46	0.94	0.41
Cash Interest Paid	-	7.48	22.07	1.41	0.03
Cash Income Tax Paid	-	-	22.71	59.51	-
Levered Free Cash Flow	13.6	-8.04	-82.98	-39.28	55.33
Unlevered Free Cash Flow	17.19	-3.36	-69.19	-38.4	55.35
Change in Working Capital	-12.45	-27.7	29.58	-172.31	-0.23