Ceyloncoldstores
| Cashflow Statement (Rs.'000') | 1Q23 | 2Q23 | 3Q23 | 4Q23 | 1Q24 | 2Q24 | 3Q24 | 4Q24 | 1Q25 | - | 3300578 | -1687464 | -2722465 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Pre- tax profit | 1,216,337.0 | 473,164.0 | 131,545.0 | 418,365.0 | 415,337.0 | 1,135,356.0 | 982,906.0 | 2,397,291.0 | 1,731,182.0 | - | 2,781,776.0 | 2,239,384.0 | 4,930,890.0 |
| Depreciation of property, plant and equipment | 567,962.0 | 582,258.0 | 595,512.0 | 630,991.0 | 630,521.0 | 631,513.0 | 636,520.0 | 652,899.0 | 659,759.0 | - | 1,984,755.0 | 2,376,723.0 | 2,551,453.0 |
| Amortisation of intangible asset | 97,038.0 | 99,637.0 | 101,495.0 | 115,498.0 | 125,425.0 | 128,998.0 | 144,568.0 | 151,460.0 | 162,127.0 | - | 299,092.0 | 413,668.0 | 550,451.0 |
| Amortisation of right of use assets | 272,491.0 | 290,295.0 | 292,142.0 | 297,922.0 | 298,945.0 | 298,888.0 | 297,653.0 | 296,970.0 | 306,928.0 | - | 1,042,049.0 | 1,152,850.0 | 1,192,456.0 |
| Investment income | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Profit/loss on sale of property, plant and equipment | 55.0 | 745.0 | 9,068.0 | 29,708.0 | -1,380.0 | 1,746.0 | 5,456.0 | 10,877.0 | -550.0 | - | 34,484.0 | 39,576.0 | 16,699.0 |
| Profit/(loss) on sale of subsidiaries | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Dividend income | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Finance cost/(Income) | 679,398.0 | 1,047,289.0 | 1,150,963.0 | 1,089,033.0 | 962,114.0 | 791,194.0 | 771,811.0 | 721,256.0 | 596,445.0 | - | 1,979,464.0 | 3,966,683.0 | 3,246,375.0 |
| Share-based payment expense | 11,395.0 | 15,269.0 | 15,269.0 | 18,386.0 | 16,347.0 | 18,237.0 | 18,211.0 | 23,006.0 | 19,831.0 | - | 41,220.0 | 60,319.0 | 75,801.0 |
| Loss on disposal of subsidiaries | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Charge of provision for slow moving inventory | -41,755.0 | 6,298.0 | 169,835.0 | -112,220.0 | 53,732.0 | 116,246.0 | -12,258.0 | -99,630.0 | -4,097.0 | - | 79,446.0 | 22,158.0 | 58,090.0 |
| Impairment of trade and other receivables | -5,800.0 | -1,011.0 | 8,038.0 | -11,785.0 | 5,407.0 | 12,842.0 | 1,102.0 | 2,720.0 | 4,791.0 | - | 18,262.0 | -10,558.0 | 22,071.0 |
| Employee benefit provisions and related costs | 47,664.0 | 48,370.0 | 46,645.0 | -113,334.0 | 49,721.0 | 51,605.0 | 51,383.0 | 99,301.0 | 56,149.0 | - | 173,185.0 | 29,345.0 | 252,010.0 |
| Foreign exchange loss/ (gain) on lease liability | 26,939.0 | 2,184.0 | 1,036.0 | -18,305.0 | -9,891.0 | 7,220.0 | 195.0 | -12,066.0 | 2,844.0 | - | 48,337.0 | 11,854.0 | -14,542.0 |
| Expense relating to leases of low-value assets and short term leases | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Change in fair value of investment property | 0.0 | 0.0 | 0.0 | -21,063.0 | 0.0 | 0.0 | 0.0 | -21,869.0 | 0.0 | - | -16,955.0 | -21,063.0 | -21,869.0 |
| Operating profit before working capital changes | 2,871,724.0 | 2,564,498.0 | 2,521,548.0 | 2,323,196.0 | 2,546,278.0 | 3,193,845.0 | 2,897,547.0 | 4,222,215.0 | 3,535,408.0 | - | 8,465,115.0 | 10,280,939.0 | 12,859,885.0 |
| 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 12,859,885.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| (Increase)/decrease in inventories | -2,925,250.0 | -1,347,089.0 | -2,301,315.0 | 1,135,997.0 | 2,125,304.0 | 1,191,181.0 | -1,474,448.0 | 30,909.0 | 1,563,988.0 | - | -2,043,752.0 | -5,437,657.0 | 1,872,946.0 |
| (Increase)/decrease in trade and other receivables | 215,749.0 | -554,206.0 | -483,837.0 | -247,531.0 | 542,052.0 | -948,856.0 | -722,660.0 | -1,234,371.0 | 1,746,939.0 | - | -1,068,854.0 | -1,069,825.0 | -2,363,835.0 |
| (Increase)/decrease in prepayments | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Increase/(decrease) in trade and other payables | 2,505,993.0 | -751,129.0 | 3,152,363.0 | -2,935,596.0 | 1,015,051.0 | -1,032,930.0 | 2,884,555.0 | 258,363.0 | -1,288,673.0 | - | 2,529,342.0 | 1,971,631.0 | 3,125,039.0 |
| Net change in working capital due to group structure change | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Increase / (Decrease) in amounts due from related parties | -2,610.0 | -5,804.0 | -24,597.0 | 7,991.0 | -7,553.0 | -15,535.0 | -420,998.0 | 311,919.0 | 137,919.0 | - | 344.0 | -25,020.0 | -132,167.0 |
| Increase / (Decrease) in other current assets | -928,418.0 | -1,909,172.0 | 1,095,008.0 | 2,042,908.0 | -172,419.0 | 200,690.0 | -678,491.0 | 648,251.0 | -232,411.0 | - | -730,928.0 | 300,326.0 | -1,969.0 |
| Increase / (Decrease) in amounts due to related parties | -62,369.0 | -324,555.0 | 249,107.0 | 444,086.0 | -652,865.0 | 533,168.0 | 111,706.0 | 321,277.0 | -838,050.0 | - | 84,724.0 | 306,269.0 | 313,286.0 |
| Increase / (Decrease) in other current liabilities | -66,964.0 | 226,835.0 | 259,524.0 | -160,241.0 | 156,082.0 | 150,475.0 | 335,300.0 | 86,384.0 | -464,211.0 | - | 355,283.0 | 259,154.0 | 728,241.0 |
| Increase / (Decrease) in other non-current liabilities | -2,332.0 | -1,223.0 | 8,886.0 | 2,521.0 | 1,580.0 | 732.0 | 3,623.0 | 1,289.0 | -1,121.0 | - | -4,871.0 | 7,852.0 | 7,224.0 |
| Increase / (Decrease) in other non-current financial assets | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Increase / (Decrease) in other non-current assets | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Cash generated from / (used in) operations | 1,605,523.0 | -2,101,845.0 | 4,476,687.0 | 2,613,331.0 | 5,553,510.0 | 3,272,770.0 | 2,936,134.0 | 4,646,236.0 | 4,159,788.0 | - | 7,586,403.0 | 6,593,669.0 | 16,408,650.0 |
| Descrepancy in Cash generated from / (used in) operations | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Finance cost paid | -411,513.0 | -789,823.0 | -906,178.0 | -847,699.0 | -712,829.0 | -542,178.0 | -499,199.0 | -423,559.0 | -288,833.0 | - | -975,735.0 | -2,955,213.0 | -2,177,765.0 |
| Finance income received | 10,869.0 | 17,451.0 | 41,949.0 | 28,921.0 | 28,144.0 | 33,123.0 | 23,688.0 | -7,276.0 | 23,458.0 | - | 48,329.0 | 99,190.0 | 77,679.0 |
| Income tax paid | -125,216.0 | -41,324.0 | -8,748.0 | -121,560.0 | 0.0 | -313.0 | -35,193.0 | -227,028.0 | -194,089.0 | - | -230,531.0 | -296,848.0 | -262,534.0 |
| Defined benefit plan costs paid/Employee benefit (Gratuity) paid | -9,800.0 | -13,888.0 | -19,434.0 | -23,738.0 | -21,279.0 | -31,742.0 | -8,291.0 | -21,068.0 | -22,866.0 | - | -51,168.0 | -66,860.0 | -82,380.0 |
| Surcharge tax paid | -124,489.0 | -124,489.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | -248,978.0 | 0.0 |
| Net cash flow from / (used in) operating activities | 945,374.0 | -3,053,918.0 | 3,584,276.0 | 1,649,255.0 | 4,847,546.0 | 2,731,660.0 | 2,417,139.0 | 3,967,305.0 | 3,677,458.0 | - | 6,377,298.0 | 3,124,960.0 | 13,963,650.0 |
| 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 13,963,650.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Cash flows from/(used in) investing activities | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Investment income received | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | - |
| Dividend received | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | - |
| Acquisition of property, plant and equipment | -784,319.0 | -805,754.0 | -852,509.0 | -1,257,606.0 | -445,655.0 | -497,691.0 | -574,388.0 | -633,299.0 | -787,741.0 | - | -4,996,701.0 | -3,700,188.0 | -2,151,033.0 |
| Acquisition of intangible assets | -112,604.0 | -61,358.0 | -450,422.0 | -608,092.0 | -77,499.0 | -549,168.0 | -98,774.0 | -472,918.0 | -120,496.0 | - | -1,053,599.0 | -1,232,476.0 | -1,198,359.0 |
| Proceeds from sale of property, plant and equipment | 971.0 | 644.0 | 3,411.0 | 128,095.0 | 2,304.0 | 120.0 | 2,958.0 | 32,630.0 | 2,891.0 | - | 3,092.0 | 133,121.0 | 38,012.0 |
| Other current investments (net) | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Acquisition of a PET bottling and can manufacturing facility | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | -749,044.0 | - | 0.0 | - | 0.0 | 0.0 | -749,044.0 |
| Sales proceeds from disposal of equity investment | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Proceeds from sale of subsidiaries | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Investment in equity investment | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Additions to prepayment and other asset | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Net acquisition of subsidiaries, net of cash aquired | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Acquisition of water plant | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | -149,558.0 | 0.0 | 0.0 |
| Proceeds from sale of intangible assets | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 472.0 | 0.0 | 0.0 |
| Puchase of lease rights | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Cash Flows from Investing Activities | -895,952.0 | -866,468.0 | -1,299,520.0 | -1,737,603.0 | -520,850.0 | -1,046,739.0 | -1,419,248.0 | -1,073,587.0 | -905,346.0 | - | -6,196,294.0 | -4,799,543.0 | -4,060,424.0 |
| 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | -4,060,424.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Cash flows from/(used in) financing activities | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Borrowings | 0.0 | 708,755.0 | 0.0 | -1.0 | 0.0 | 0.0 | 758,212.0 | 0.0 | 58,280.0 | - | 5,352,298.0 | 708,754.0 | 758,212.0 |
| Repayments | -445,834.0 | -452,089.0 | -611,815.0 | -665,531.0 | -416,047.0 | -614,164.0 | -620,187.0 | -461,700.0 | -665,348.0 | - | -1,706,944.0 | -2,175,269.0 | -2,112,098.0 |
| Repayment of lease | -378,346.0 | -415,238.0 | -394,724.0 | -460,991.0 | -425,005.0 | -458,856.0 | -429,264.0 | -468,658.0 | -517,760.0 | - | -1,376,008.0 | -1,649,299.0 | -1,781,783.0 |
| Dividend paid to preference shareholders | -14.0 | 0.0 | 0.0 | 0.0 | -14.0 | 0.0 | 0.0 | 0.0 | -14.0 | - | -14.0 | -14.0 | -14.0 |
| Dividends paid to equity holders of the parent | -314,012.0 | 0.0 | 0.0 | -814,302.0 | -421,217.0 | 0.0 | 0.0 | -1,355,270.0 | -845,842.0 | - | -1,140,480.0 | -1,128,314.0 | -1,776,487.0 |
| Proceeds from/ (repayment of) short term borrowings (net) | -2,000,000.0 | 3,221,820.0 | -623,220.0 | -1,413,260.0 | -152,023.0 | -523,850.0 | 490,533.0 | -100,000.0 | 312,479.0 | - | -1,071,103.0 | -814,660.0 | -285,340.0 |
| Net cash flows from / (used in) financing activities | -3,138,206.0 | 3,063,248.0 | -1,629,759.0 | -3,354,085.0 | -1,414,306.0 | -1,596,870.0 | 199,294.0 | -2,385,628.0 | -1,658,205.0 | - | 57,749.0 | -5,058,802.0 | -5,197,510.0 |
| For Revenueassumptions Tab | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Oher | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | 0.0 |
| Net increase in cash and cash equivalents | -3,088,784.0 | -857,138.0 | 654,997.0 | -3,442,433.0 | 2,912,390.0 | 88,051.0 | 1,197,185.0 | 508,090.0 | 1,113,907.0 | - | 238,753.0 | -6,733,385.0 | 4,705,716.0 |
| Checked marked with * | * | * | * | * | * | * | * | 0.0 | 0.0 | - | * | * | 0.0 |
| Cash and CE at start | -4,080,069.0 | -7,168,853.0 | -8,025,991.0 | -7,370,994.0 | -10,813,454.0 | -7,901,064.0 | -7,813,013.0 | -6,615,828.0 | -6,107,738.0 | - | -4,318,822.0 | -4,080,069.0 | -10,813,454.0 |
| Cash and CE at end | -7,168,853.0 | -8,025,991.0 | -7,370,994.0 | -10,813,427.0 | -7,901,064.0 | -7,813,013.0 | -6,615,828.0 | -6,107,738.0 | -4,993,831.0 | - | -4,080,069.0 | -10,813,454.0 | -6,107,738.0 |