Udapussellawa Plantations 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	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	757.48	580.99	795.37	827.71	1,049	241.28
Depreciation & Amortization	175.46	127.95	139.78	160.59	136.7	73.18
Other Amortization	1.47	1.47	1.36	1.8	-	3.71
Loss (Gain) From Sale of Assets	-22.25	-22.25	-	-	-	-1.9
Asset Writedown & Restructuring Costs	-283.77	-284.81	-360.72	-78.08	-7.72	43.26
Provision & Write-off of Bad Debts	0.13	0.13	-	-5.25	-	3.33
Other Operating Activities	-438.96	136.96	21.51	28.91	-89.33	-97.63
Change in Accounts Receivable	-451.48	-111	-29.49	-73.53	-23.1	28.53
Change in Inventory	-257.08	-97.93	47.26	-281.57	-286.45	39.1
Change in Accounts Payable	247.14	299.27	-76.69	201.07	12.44	30.07
Change in Other Net Operating Assets	915.85	422.31	-159.97	-201.19	-132.47	19.58
Operating Cash Flow	643.99	1,053	378.41	580.45	658.86	133.88
Operating Cash Flow Growth	-42.13%	178.29%	-34.81%	-11.90%	392.13%	24.67%
Capital Expenditures	-153.23	-100.94	-60.58	-72.1	-75.78	-30.88
Sale of Property, Plant & Equipment	0.02	23.02	-	-	-	1.9
Investment in Securities	-	-	-	-	-190.99	-
Other Investing Activities	191.97	197.43	132.85	13.08	0.99	0.65
Investing Cash Flow	-818.02	119.51	72.26	-59.02	-265.78	-28.34
Long-Term Debt Issued	-	-	-	-	48.98	-
Total Debt Issued	-	-	-	39.19	48.98	-
Long-Term Debt Repaid	-	-15.38	-214.19	-	-107.81	-124.59
Total Debt Repaid	-6.3	-15.38	-214.19	-94.67	-107.81	-124.59
Net Debt Issued (Repaid)	-6.3	-15.38	-214.19	-55.48	-58.83	-124.59
Other Financing Activities	-	-	0.35	1.23	1.37	0.54
Financing Cash Flow	-6.3	-15.38	-213.84	-54.25	-57.47	-124.05
Net Cash Flow	-180.33	1,157	236.83	467.18	335.62	-18.51
Free Cash Flow	490.75	952.14	317.83	508.35	583.08	103
Free Cash Flow Growth	-51.85%	199.58%	-37.48%	-12.82%	466.12%	80.20%
Free Cash Flow Margin	10.16%	28.39%	10.06%	14.03%	17.26%	4.95%
Free Cash Flow Per Share	25.58	49.08	16.38	26.20	30.05	5.31
Cash Interest Paid	0.71	0.56	3.45	26.28	27.37	32.89
Cash Income Tax Paid	196.44	30	-	4.39	12.05	-
Levered Free Cash Flow	226.11	848.38	35.89	-	116.99	204.02
Unlevered Free Cash Flow	231.12	853.3	39.87	-	138.66	234.43
Change in Working Capital	454.43	512.64	-218.89	-355.22	-429.59	117.28

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