Union Chemicals Lanka Cash Flow Statement

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	284.83	260	239.32	246.88	161.74	171.71
Depreciation & Amortization	27.44	21.97	19	20.62	24.92	26.14
Loss (Gain) From Sale of Assets	-6.7	-6.7	-0.02	-0.02	0.11	-5.6
Provision & Write-off of Bad Debts	-7.56	-10.83	9.1	-2.8	-6.97	-3.55
Other Operating Activities	-9.1	-12.9	-27.79	1.78	-13.86	6.6
Change in Accounts Receivable	-77.64	-61.73	-77.03	16.1	179.65	-144.18
Change in Inventory	98.25	7.6	90.78	182.89	-343.23	-143.97
Change in Accounts Payable	-60.78	-29.18	-0.54	-120	6	165.6
Operating Cash Flow	248.74	168.23	252.82	345.44	8.35	72.75
Operating Cash Flow Growth	27.18%	-33.46%	-26.81%	4038.46%	-88.53%	-50.54%
Capital Expenditures	-71.98	-77.43	-9.55	-42.98	-2.8	-34.35
Sale of Property, Plant & Equipment	6.12	6.12	0.02	0.02	0.04	5.54
Sale (Purchase) of Real Estate	-	-	-	-0.79	-	-32.32
Investment in Securities	-311.57	-63.89	-209.01	-125.14	-45	-
Other Investing Activities	34.74	36.42	29.83	24.87	17.55	1.91
Investing Cash Flow	-342.7	-98.78	-188.71	-144.01	-30.21	-59.22
Short-Term Debt Issued	-	491.49	672.63	137.7	155.07	-
Long-Term Debt Issued	-	-	-	-	-	1,383
Total Debt Issued	599.32	491.49	672.63	137.7	155.07	1,383
Short-Term Debt Repaid	-	-491.49	-672.63	-192.37	-181.18	-
Long-Term Debt Repaid	-	-	-	-	-	-1,338
Total Debt Repaid	-599.32	-491.49	-672.63	-192.37	-181.18	-1,338
Net Debt Issued (Repaid)	-	-	-	-54.67	-26.11	44.45
Common Dividends Paid	-114.14	-114.15	-75.97	-50.99	-31.6	-47.59
Financing Cash Flow	-114.34	-114.15	-75.97	-105.66	-57.71	-3.14
Miscellaneous Cash Flow Adjustments	-	-	-	-	0	-
Net Cash Flow	-208.3	-44.7	-11.85	95.77	-79.57	10.38
Free Cash Flow	176.76	90.8	243.27	302.46	5.55	38.4
Free Cash Flow Growth	-0.60%	-62.68%	-19.57%	5349.71%	-85.55%	-
Free Cash Flow Margin	10.79%	5.71%	14.74%	18.75%	0.33%	2.40%
Free Cash Flow Per Share	117.83	60.53	162.18	201.64	3.70	25.60
Cash Interest Paid	0.83	0.83	0.56	8.09	11.64	5.8
Cash Income Tax Paid	105.99	105.99	103.14	83.28	56	23.9
Levered Free Cash Flow	385.08	422.42	13.45	140	101.26	3.49
Unlevered Free Cash Flow	385.64	422.94	13.63	143.99	109.48	7.4
Change in Working Capital	-40.17	-83.31	13.21	78.98	-157.59	-122.55

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