Union Chemicals Lanka 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 25, 2025	Dec '24 Dec 25, 2024	Dec '23 Dec 25, 2023	Dec '22 Dec 25, 2022	Dec '21 Dec 25, 2021
Net Income	260	239.32	246.88	161.74	171.71
Depreciation & Amortization	21.97	19	20.62	24.92	26.14
Loss (Gain) From Sale of Assets	-6.7	-0.02	-0.02	0.11	-5.6
Provision & Write-off of Bad Debts	-10.83	9.1	-2.8	-6.97	-3.55
Other Operating Activities	-12.9	-27.79	1.78	-13.86	6.6
Change in Accounts Receivable	-61.73	-77.03	16.1	179.65	-144.18
Change in Inventory	7.6	90.78	182.89	-343.23	-143.97
Change in Accounts Payable	-29.18	-0.54	-120	6	165.6
Operating Cash Flow	168.23	252.82	345.44	8.35	72.75
Operating Cash Flow Growth	-33.46%	-26.81%	4038.46%	-88.53%	-50.54%
Capital Expenditures	-77.43	-9.55	-42.98	-2.8	-34.35
Sale of Property, Plant & Equipment	6.12	0.02	0.02	0.04	5.54
Sale (Purchase) of Real Estate	-	-	-0.79	-	-32.32
Investment in Securities	-63.89	-209.01	-125.14	-45	-
Other Investing Activities	36.42	29.83	24.87	17.55	1.91
Investing Cash Flow	-98.78	-188.71	-144.01	-30.21	-59.22
Short-Term Debt Issued	-	672.63	137.7	155.07	-
Long-Term Debt Issued	491.49	-	-	-	1,383
Total Debt Issued	491.49	672.63	137.7	155.07	1,383
Short-Term Debt Repaid	-	-672.63	-192.37	-181.18	-
Long-Term Debt Repaid	-491.49	-	-	-	-1,338
Total Debt Repaid	-491.49	-672.63	-192.37	-181.18	-1,338
Net Debt Issued (Repaid)	-	-	-54.67	-26.11	44.45
Common Dividends Paid	-114.15	-75.97	-50.99	-31.6	-47.59
Financing Cash Flow	-114.15	-75.97	-105.66	-57.71	-3.14
Miscellaneous Cash Flow Adjustments	-	-	-	0	-
Net Cash Flow	-44.7	-11.85	95.77	-79.57	10.38
Free Cash Flow	90.8	243.27	302.46	5.55	38.4
Free Cash Flow Growth	-62.68%	-19.57%	5349.71%	-85.55%	-
Free Cash Flow Margin	5.71%	14.74%	18.75%	0.33%	2.40%
Free Cash Flow Per Share	60.53	162.18	201.64	3.70	25.60
Cash Interest Paid	-	0.56	8.09	11.64	5.8
Cash Income Tax Paid	-	103.14	83.28	56	23.9
Levered Free Cash Flow	275.24	13.45	140	101.26	3.49
Unlevered Free Cash Flow	275.76	13.63	143.99	109.48	7.4
Change in Working Capital	-83.31	13.21	78.98	-157.59	-122.55

Updated Dec 25, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.