LIOC
| Cashflow Statement (Rs. '000') | 1Q23 | 2Q23 | 3Q23 | 4Q23 | 2Q24 | 2Q24.1 | 3Q24 | 4Q24 | 1Q25 | - | FY21 | FY23 | FY24 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Pre- tax profit | 11,896,972.0 | 14,549,032.0 | 9,723,753.0 | 8,532,465.0 | 3,004,699.0 | 6,215,895.0 | 3,640,452.0 | 4,222,312.0 | 4,562,892.0 | - | 987,748.0 | 44,702,094.0 | 17,083,360.0 |
| Finance Income | -436,353.0 | -548,607.0 | -1,093,906.0 | -1,375,022.0 | -1,080,067.0 | -1,274,401.0 | -1,368,463.0 | -1,310,537.0 | -1,365,345.0 | - | -1,302,596.0 | -3,453,888.0 | -5,033,468.0 |
| Finance Expense | 1,791,747.0 | 193,567.0 | 533,342.0 | 410,053.0 | 696,128.0 | 273,334.0 | -3,648.0 | -206,744.0 | 238,043.0 | - | 476,276.0 | 2,928,709.0 | 759,070.0 |
| Dividends Income | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | -120,000.0 | 0.0 | 0.0 | 0.0 | - | -120,000.0 | 0.0 | -120,000.0 |
| Increase/(Decrease) in Allowances for impairment | 0.0 | 0.0 | 0.0 | 20,534.0 | 0.0 | 0.0 | 0.0 | 107,175.0 | 0.0 | - | 0.0 | 20,534.0 | 107,175.0 |
| Loss/(Profit) on disposal of Property, Plant and Equipment | -21.0 | 0.0 | -814.0 | -27.0 | -3.0 | -38.0 | -25.0 | -50.0 | 0.0 | - | -3,317.0 | -862.0 | -116.0 |
| Defined Benefit Plan Cost | 2,536.0 | 4,891.0 | -571.0 | -2,305.0 | -100.0 | -27.0 | 0.0 | 5,562.0 | -326.0 | - | 5,701.0 | 4,551.0 | 5,435.0 |
| Depreciation of property, plant and equipment | 105,392.0 | 108,176.0 | 108,350.0 | 99,613.0 | 95,301.0 | 100,386.0 | 107,684.0 | 123,750.0 | 131,813.0 | - | 402,889.0 | 421,531.0 | 427,121.0 |
| Amortisation of intangible assets | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | 500.0 | 0.0 | 0.0 |
| Amotisation Right to use Assets | 8,067.0 | 8,065.0 | 8,066.0 | 8,066.0 | 245.0 | 245.0 | 245.0 | 247.0 | 11,266.0 | - | 32,275.0 | 32,265.0 | 982.0 |
| Interest Cost of Right to use Assets | 0.0 | 4,761.0 | 0.0 | 4,812.0 | 1,524.0 | 1,524.0 | 1,524.0 | 1,575.0 | 3,723.0 | - | 9,957.0 | 9,573.0 | 6,147.0 |
| Exchange (Gain )/ Loss on borrowing | 0.0 | 0.0 | 0.0 | 13,573.0 | 0.0 | 0.0 | 0.0 | -77,080.0 | 0.0 | - | 125,703.0 | 13,573.0 | -77,080.0 |
| Operating profit before working capital changes | 13,368,340.0 | 14,319,885.0 | 9,278,220.0 | 7,711,762.0 | 2,717,727.0 | 5,196,918.0 | 2,377,769.0 | 2,866,210.0 | 3,582,066.0 | - | 615,136.0 | 44,678,080.0 | 13,158,626.0 |
| - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| (Increase)/decrease in inventories | -10,007,371.0 | 1,317,191.0 | -2,900,573.0 | 820,380.0 | 1,541,447.0 | 3,208,191.0 | 3,867,021.0 | 3,108,544.0 | -3,515,086.0 | - | 3,670,267.0 | -10,770,373.0 | 11,725,203.0 |
| (Increase)/decrease in trade and other receivables | 878,022.0 | -3,787,002.0 | -3,198,612.0 | 3,346,419.0 | -7,937,851.0 | 7,400,460.0 | -2,531,253.0 | -8,678,095.0 | -1,055,319.0 | - | -384,708.0 | -2,761,174.0 | -11,746,739.0 |
| (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 | -8,615,048.0 | 15,732,701.0 | -27,963,695.0 | 21,168,331.0 | 9,334,984.0 | -965,733.0 | -8,744,049.0 | 8,230,400.0 | 121,096.0 | - | 2,557,772.0 | 322,289.0 | 7,855,602.0 |
| Cash generated from / (used in) operations | -4,376,057.0 | 27,582,775.0 | -24,784,660.0 | 33,046,892.0 | 5,656,307.0 | 14,839,836.0 | -5,030,512.0 | 5,527,059.0 | -867,243.0 | - | 6,458,467.0 | 31,468,822.0 | 20,992,692.0 |
| - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Income tax paid | -42,739.0 | -1,834,863.0 | -2,089,968.0 | -1,821,455.0 | -1,089,320.0 | -584,951.0 | -957,878.0 | -899,511.0 | -963,464.0 | - | -13,798.0 | -5,789,025.0 | -3,531,660.0 |
| Interest Received | -1,791,747.0 | 0.0 | -726,909.0 | 0.0 | 1,080,067.0 | 1,274,401.0 | 1,368,463.0 | 1,310,537.0 | 1,365,345.0 | - | 1,302,596.0 | 3,453,888.0 | 5,033,468.0 |
| Finance Expenses | 0.0 | -1,985,314.0 | 0.0 | -943,395.0 | -696,128.0 | -273,334.0 | 3,648.0 | 206,744.0 | -238,043.0 | - | -476,276.0 | -2,928,709.0 | -759,070.0 |
| Defined Benefit Paid | -5,774.0 | -11,942.0 | -12,288.0 | -8,104.0 | -4,390.0 | -2,035.0 | 0.0 | -4,474.0 | -8,221.0 | - | -7,639.0 | -38,108.0 | -10,899.0 |
| 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 cash flow from / (used in) operating activities | -6,216,317.0 | 23,750,656.0 | -27,613,825.0 | 30,273,938.0 | 4,946,536.0 | 15,253,917.0 | -4,616,279.0 | 6,140,355.0 | -711,626.0 | - | 7,263,350.0 | 26,166,868.0 | 21,724,531.0 |
| - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| 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 | 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 |
| Acquisition of property, plant and equipment | -53,921.0 | -101,094.0 | -55,468.0 | -258,112.0 | -247,380.0 | -516,318.0 | -244,156.0 | -415,264.0 | -228,532.0 | - | -309,659.0 | -468,595.0 | -1,423,118.0 |
| Proceeds from Property, Plant and Equipment | 71.0 | 0.0 | 1,017.0 | 40.0 | 4.0 | 38.0 | 27.0 | 53.0 | 0.0 | - | 3,928.0 | 1,128.0 | 122.0 |
| Net Investment in Gratuity Fund | -6,688.0 | 12,388.0 | 12,822.0 | 8,133.0 | 2,227.0 | -27,003.0 | 0.0 | 41,602.0 | -20,062.0 | - | -1,128.0 | 26,655.0 | 16,826.0 |
| Withdrawal of Bank Deposits | 1,461,896.0 | 0.0 | 0.0 | 4,269,104.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | - | -10,222,477.0 | 5,731,000.0 | 0.0 |
| Investments in Short Term Investments | 0.0 | 0.0 | 0.0 | -5,422,962.0 | 0.0 | 0.0 | 0.0 | -17,883,314.0 | 0.0 | - | 619,678.0 | -5,422,962.0 | -17,883,314.0 |
| Investment in TPTL | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | -49,000.0 | 0.0 | 0.0 | 0.0 | - | 0.0 | 0.0 | -49,000.0 |
| Cash Flows from Investing Activities | 1,401,358.0 | -88,706.0 | -41,629.0 | -1,403,797.0 | -245,149.0 | -592,283.0 | -244,129.0 | -18,256,923.0 | -248,594.0 | - | -9,789,658.0 | -132,774.0 | -19,218,484.0 |
| - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| 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 |
| Proceeds from financing | 39,417,220.0 | 26,925,605.0 | 40,793,822.0 | 20,308,398.0 | 8,439,115.0 | 18,039,803.0 | 39,539,721.0 | 32,360,109.0 | 26,547,985.0 | - | 55,863,217.0 | 127,445,045.0 | 98,378,748.0 |
| Repayment of financing | -37,665,300.0 | -45,173,665.0 | -39,550,206.0 | -26,379,326.0 | -12,895,926.0 | -18,051,337.0 | -36,058,639.0 | -31,457,495.0 | -22,893,015.0 | - | -52,353,939.0 | -148,768,497.0 | -98,463,397.0 |
| Dividends Paid | 0.0 | -1,198,048.0 | 0.0 | 0.0 | 0.0 | -2,129,863.0 | 0.0 | 0.0 | 0.0 | - | -399,349.0 | -1,198,048.0 | -2,129,863.0 |
| Payment of Lease Creditor | -9,127.0 | -13,888.0 | -4,366.0 | -18,706.0 | -1,103.0 | -1,102.0 | -1,103.0 | -1,046.0 | -12,888.0 | - | -36,004.0 | -46,087.0 | -4,354.0 |
| Net cash flows from / (used in) financing activities | 1,742,793.0 | -19,459,996.0 | 1,239,250.0 | -6,089,634.0 | -4,457,914.0 | -2,142,499.0 | 3,479,979.0 | 901,568.0 | 3,642,082.0 | - | 3,073,925.0 | -22,567,587.0 | -2,218,866.0 |
| Net increase in cash and cash equivalents | -3,072,166.0 | 4,201,954.0 | -26,416,204.0 | 22,780,507.0 | 243,473.0 | 12,519,135.0 | -1,380,429.0 | -11,215,000.0 | 2,681,862.0 | - | 547,617.0 | 3,466,507.0 | 287,181.0 |
| Cash and CE at start | 2,523,749.0 | -548,417.0 | 3,653,537.0 | -22,762,667.0 | 27,035,888.0 | 27,279,361.0 | 39,798,496.0 | 38,418,067.0 | 6,277,437.0 | - | 51,333.0 | 2,523,749.0 | 5,990,256.0 |
| Cash and CE at end | -548,417.0 | 3,653,537.0 | -22,762,667.0 | 17,840.0 | 27,279,361.0 | 39,798,496.0 | 38,418,067.0 | 27,203,067.0 | 8,959,299.0 | - | 598,950.0 | 5,990,256.0 | 6,277,437.0 |