Kelani Tyres Cash Flow Statement

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	480.41	702.42	946.92	507.79	830.14	964.72
Depreciation & Amortization	1.16	1.14	1.11	14.67	18.33	9.15
Loss (Gain) From Sale of Assets	-	-	-	-0.21	0.02	-
Asset Writedown & Restructuring Costs	-58.3	-58.3	-50.79	-81.1	-71.4	-48.28
Loss (Gain) From Sale of Investments	-36.91	-36.91	-68.15	-55.09	-0.47	-
Loss (Gain) on Equity Investments	-763.89	-763.89	-871.22	-494.42	-846.42	-974.1
Other Operating Activities	118.41	-55.67	-121.56	-50.35	-23.87	-1.35
Change in Accounts Receivable	1.03	1.03	-0.52	345.08	-290.1	534.48
Change in Accounts Payable	13.25	13.25	8.04	-87.56	108.49	-6.45
Change in Other Net Operating Assets	5.4	5.4	-3.19	-4.2	-0.68	1.18
Operating Cash Flow	-239.44	-191.53	-159.35	94.61	-275.96	236.96
Operating Cash Flow Growth	-	-	-	-	-	259.59%
Capital Expenditures	-1.58	-0.21	-2.28	-5.82	-0.48	-0.21
Sale of Property, Plant & Equipment	-	-	-	0.23	-	-
Sale (Purchase) of Real Estate	-	-	-4.49	-	-	-
Investment in Securities	-116.19	2.13	36.24	-499.71	-	-
Other Investing Activities	833.23	683.23	668.58	942.72	605.44	150.5
Investing Cash Flow	715.47	685.15	698.05	437.42	604.95	150.29
Long-Term Debt Repaid	-	-	-0.83	-10	-10	-10
Net Debt Issued (Repaid)	-	-	-0.83	-10	-10	-10
Common Dividends Paid	-522.6	-482.4	-402	-402	-402	-402
Financing Cash Flow	-522.6	-482.4	-402.83	-412	-412	-412
Net Cash Flow	-46.58	11.22	135.86	120.02	-83.01	-24.75
Free Cash Flow	-241.02	-191.75	-161.63	88.78	-276.44	236.75
Free Cash Flow Growth	-	-	-	-	-	261.15%
Free Cash Flow Margin	-	-	-	10581.88%	-88.02%	392.40%
Free Cash Flow Per Share	-3.00	-2.38	-2.01	1.10	-3.44	2.94
Cash Interest Paid	2.58	1.42	3.25	19.59	7.39	7.96
Cash Income Tax Paid	16.75	20.32	-	-	-	-
Levered Free Cash Flow	-167.28	-647.8	-100.94	155.92	-229.3	490.96
Unlevered Free Cash Flow	-165.66	-646.91	-98.91	168.17	-224.68	495.93
Change in Working Capital	19.68	19.68	4.33	253.32	-182.29	286.8

Source: S&P Global Market Intelligence. Standard template. Financial Sources.