Berger Paints Bangladesh Cash Flow Statement

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

Millions BDT. 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	3,571	3,370	3,243	3,010	2,907	2,669
Depreciation & Amortization	1,003	921.3	883.92	826.57	753.66	600.42
Other Amortization	18.7	18.7	-	-	-	-
Loss (Gain) From Sale of Assets	-27.92	-34.93	-3	-12.55	-20.01	-13.05
Loss (Gain) on Equity Investments	-5.64	-	-	2.43	-45.91	-38.76
Other Operating Activities	260.74	259.23	-234.67	-362.25	-14.85	-35.34
Change in Accounts Receivable	118.2	104.37	-5.37	-209.79	-165.23	-110.6
Change in Inventory	735.13	-117.68	-512.58	-83.84	-1,324	-884.75
Change in Accounts Payable	-2,056	-1,856	3,236	660.86	763.25	1,236
Change in Other Net Operating Assets	-70.98	69.42	-130.91	-385.95	82.15	-79.66
Operating Cash Flow	3,547	2,734	6,476	3,446	2,936	3,344
Operating Cash Flow Growth	43.99%	-57.79%	87.94%	17.35%	-12.18%	-11.97%
Capital Expenditures	-4,111	-1,855	-1,153	-1,398	-1,291	-1,046
Sale of Property, Plant & Equipment	35.01	44.78	9.31	12.55	20.01	13.05
Investment in Securities	103.48	-	-	-28.11	-113.14	-165.38
Other Investing Activities	37.35	1.98	31.02	23.65	23.74	25.83
Investing Cash Flow	-2,260	-1,748	-1,093	-1,480	-1,400	-1,173
Long-Term Debt Issued	-	56.25	492.75	-	-	-
Long-Term Debt Repaid	-	-117.3	-108.13	-84.52	-85.39	-71.53
Net Debt Issued (Repaid)	-490.33	-61.05	384.62	-84.52	-85.39	-71.53
Common Dividends Paid	-3,923	-2,320	-1,857	-465.14	-3,136	-1,366
Other Financing Activities	-153.71	-343.96	-193.54	-	-	-
Financing Cash Flow	-1,585	-2,725	-1,666	-549.66	-3,222	-1,437
Foreign Exchange Rate Adjustments	-13.69	17.63	69.88	18.84	1.92	-0.53
Net Cash Flow	-311.37	-1,722	3,788	1,435	-1,684	732.76
Free Cash Flow	-563.63	878.68	5,324	2,048	1,646	2,297
Free Cash Flow Growth	-	-83.49%	159.94%	24.44%	-28.36%	-14.75%
Free Cash Flow Margin	-1.92%	3.08%	20.28%	7.91%	7.41%	13.61%
Free Cash Flow Per Share	-11.81	18.95	114.78	44.16	35.48	49.53
Cash Interest Paid	33.6	32	32.89	32.32	71.39	35.21
Cash Income Tax Paid	1,093	1,119	1,196	1,174	1,110	983.19
Levered Free Cash Flow	-3,240	-281.46	4,893	1,596	1,175	1,878
Unlevered Free Cash Flow	-3,081	-4.5	5,064	1,621	1,224	1,901
Change in Working Capital	-1,273	-1,800	2,587	-18.71	-643.43	161.16

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.