ASE:IREL Cash Flow Statement

Financials in millions JOD. Fiscal year is January - December.

Millions JOD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	10.1	9.2	20.7	6.9
Depreciation & Amortization	13.57	12.58	11.84	11.63
Other Amortization	0.02	0.02	0.02	0.02
Loss (Gain) on Sale of Assets	0.04	0.01	-0.06	-0.02
Change in Accounts Receivable	-44.65	24.72	37.04	-34.98
Change in Inventory	-10.49	-2.55	-4.78	0.79
Change in Accounts Payable	53.5	-59.9	17.46	10.02
Change in Other Net Operating Assets	17.04	17.49	10.97	15.45
Other Operating Activities	4.18	-0.36	9.97	6.67
Operating Cash Flow	44.86	2.17	103.83	17.67
Operating Cash Flow Growth	1970.62%	-97.91%	487.45%	-38.99%
Capital Expenditures	-40.92	-35.98	-28.97	-23.24
Sale of Property, Plant & Equipment	2.78	1.8	0.06	0.02
Cash Acquisitions	0.25	-	-	-
Investment in Securities	5	-15	-20	-
Other Investing Activities	2.48	2.27	0.4	-0.02
Investing Cash Flow	-30.41	-46.91	-48.5	-23.24
Short-Term Debt Issued	-	18	-	-
Total Debt Issued	-	18	-	-
Short-Term Debt Repaid	-3.6	-18.67	-	-
Long-Term Debt Repaid	-0.33	-0.13	-0.13	-0.13
Total Debt Repaid	-3.93	-18.8	-0.13	-0.13
Net Debt Issued (Repaid)	-3.93	-0.8	-0.13	-0.13
Common Dividends Paid	-5.68	-7.28	-6.03	-4.06
Other Financing Activities	-4.01	-3.4	-2.82	-3.5
Financing Cash Flow	-13.63	-11.48	-8.98	-7.69
Net Cash Flow	0.82	-56.22	46.35	-13.25
Free Cash Flow	3.94	-33.81	74.86	-5.56
Free Cash Flow Margin	1.29%	-11.94%	26.46%	-2.08%
Free Cash Flow Per Share	0.15	-1.25	2.77	-0.21
Cash Interest Paid	4.01	3.4	2.82	3.5
Cash Income Tax Paid	4.45	8.87	4.8	3.95
Levered Free Cash Flow	-11.46	-54.59	51.28	-30.04
Unlevered Free Cash Flow	-6.85	-49.86	55.87	-24.9
Change in Working Capital	15.4	-20.24	60.69	-8.71

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