Page 116 - CA Sri Lanka Integrated Annual Report 2023

TEN YEAR SUMMARY

STATEMENTS OF FINANCIAL POSITION
As at 31 December 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Rs. ‘000 Rs. '000 Rs. '000 Rs. '000 Rs. '000 Rs. '000 Rs. '000 Rs. '000 Rs. '000 Rs. '000

ASSETS
Total non-current assets 3,175,049 2,914,385 1,329,850 1,226,289 1,320,938 1,248,793 1,350,377 933,173 973,228 892,904
Total current assets 560,856 506,963 1,849,737 1,648,090 1,435,005 1,128,303 754,616 403,054 312,118 267,506
TOTAL ASSETS 3,735,905 3,421,348 3,179,587 2,874,379 2,755,943 2,377,096 2,104,993 1,336,227 1,285,346 1,160,410

FUNDS AND LIABILITIES
Total accumulated fund and 3,060,446 2,767,736 2,507,396 2,317,844 2,210,417 1,955,491 1,736,664 943,672 880,616 789,440
reserves
Total funds and grants 86,490 94,298 112,790 99,614 78,410 58,885 54,903 50,404 78,935 89,301
Non-current liabilities 64,964 83,545 104,635 36,027 30,499 28,107 27,821 31,821 27,808 25,270
Current liabilities 524,005 475,769 454,766 420,894 436,617 334,613 285,605 310,330 297,987 256,399
TOTAL FUNDS AND LIABILITIES 3,735,905 3,421,348 3,179,587 2,874,379 2,755,943 2,377,096 2,104,993 1,336,227 1,285,346 1,160,410
STATEMENTS OF COMPREHENSIVE INCOME
For the year ended 31 December 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Rs. ‘000 Rs. '000 Rs. '000 Rs. '000 Rs. '000 Rs. '000 Rs. '000 Rs. '000 Rs. '000 Rs. '000

Income 1,018,009 912,642 852,599 603,189 910,971 859,380 756,261 752,389 760,460 760,890
Total Expenditure (1,052,952) (874,290) (709,728) (573,469) (780,587) (722,304) (726,405) (721,969) (696,476) (676,221)
Operating (loss) / income (34,943) 38,352 142,871 29,720 130,384 137,076 29,856 30,420 63,984 84,669
Other operating income 5,369 2,036 1,481 1,456 3,719 5,641 6,027 4,241 7,373 3,369
Net operating (loss) / income (29,574) 40,388 144,352 31,176 134,103 142,717 35,883 34,661 71,357 88,038
Finance income 387,032 243,586 89,095 123,839 134,068 102,842 67,469 51,230 38,395 39,957
Finance cost (5,410) (8,528) (5,437) - - (127) (326) -
Government grant - - - - - - 699,000 - - -
Income over expenditure for
the year after tax 279,866 217,880 185,207 108,948 252,947 214,793 787,731 66,136 95,879 104,102
Defined benefit plan actuarial (loss) (8,580) 6,117 4,345 (1,521) 1,979 1,687 3,128 (1,450) (2,126) 683
/ gain
Fair value changes on available for
sale investments - - - - - - 2,133 (1,630) (2,577) (272)
Reclassification adjustment - - - - - 2,346 - - - -

Total comprehensive income 271,286 223,997 189,552 107,427 254,926 218,826 792,992 63,056 91,176 104,513

STATEMENTS OF CASH FLOWS
For the year ended 31 December 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Rs. ‘000 Rs. '000 Rs. '000 Rs. '000 Rs. '000 Rs. '000 Rs. '000 Rs. '000 Rs. '000 Rs. '000

Net cash inflow/(outflow) from (26,181) 59,481 143,857 19,472 258,583 249,692 130,589 116,684 125,099 78,215
operating activities
Net cash inflow/(outflow) from 10,748 2,442 (153,153) (36,152) (187,862) (273,848) (116,718) (136,396) (103,290) (45,219)
investing activities
Net cash inflow/(outflow) from
financing activities (3,604) (6,230) (6,547) (7,576) (10,988) (9,351) (8,340) (1,223) (3,585) 36,927
Cash and cash equivalents 107,044 126,081 70,387 86,230 110,486 50,753 84,260 78,729 99,464 81,240

114 CA Sri Lanka Integrated Annual Report 2023