ALS Limited (ASX:ALQ)

ALS Limited Cash Flow Statement

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

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Net Income	318.7	256.2	12.9	291.2	190.5
Depreciation & Amortization	243.7	225.9	168.8	152.5	131.3
Other Amortization	9.7	7.6	5.1	-	-
Loss (Gain) From Sale of Assets	6.8	-13.6	5.4	2.3	3.9
Asset Writedown & Restructuring Costs	-	-	28.1	-	-
Loss (Gain) on Equity Investments	-13.3	-10.7	-1.6	-2.5	-9
Stock-Based Compensation	-22.5	-9	-6.4	-7.2	-11
Other Operating Activities	-1.1	7.9	227.6	19.1	2.4
Change in Accounts Receivable	-71.4	-57.9	-42.9	-40.9	-55.9
Change in Inventory	-4.5	-17.5	-1.8	-17.9	-7.2
Change in Accounts Payable	24	36.4	-23.5	23.3	50.1
Change in Income Taxes	-4.4	-15.7	-21.6	26.2	-15.9
Operating Cash Flow	485.7	409.6	350.1	439.9	286.8
Operating Cash Flow Growth	18.58%	16.99%	-20.41%	53.38%	7.90%
Capital Expenditures	-263	-165	-151.7	-146.1	-118.9
Cash Acquisitions	-12.4	-198.2	-91.2	-232.2	-64.9
Divestitures	13.2	-	-0.4	98.9	-
Investment in Securities	8.8	7	9.1	3.6	-224
Other Investing Activities	1.2	28.5	7.4	8.8	1.9
Investing Cash Flow	-252.2	-327.7	-226.8	-267	-405.9
Long-Term Debt Issued	245	438.2	656.1	640.7	407.8
Long-Term Debt Repaid	-757.5	-381.1	-469.6	-585.3	-199.1
Net Debt Issued (Repaid)	-512.5	57.1	186.5	55.4	208.7
Issuance of Common Stock	367.4	-	-	-	16.6
Common Dividends Paid	-193.6	-177.1	-188.8	-176.6	-146.7
Other Financing Activities	-	-	-0.8	-	-1.2
Financing Cash Flow	-338.7	-120	-3.1	-121.2	77.4
Foreign Exchange Rate Adjustments	-13.1	6.2	0.1	5.1	-4.1
Net Cash Flow	-118.3	-31.9	120.3	56.8	-45.8
Free Cash Flow	222.7	244.6	198.4	293.8	167.9
Free Cash Flow Growth	-8.95%	23.29%	-32.47%	74.98%	-11.12%
Free Cash Flow Margin	6.71%	8.15%	8.06%	12.89%	8.60%
Free Cash Flow Per Share	0.44	0.50	0.41	0.60	0.35
Cash Interest Paid	78.2	91.4	64.2	48.8	40.4
Cash Income Tax Paid	137.5	119.4	127.9	89.9	106.1
Levered Free Cash Flow	324.89	221.11	211.34	241.91	195.8
Unlevered Free Cash Flow	373.14	279.05	253.59	273.6	220.8
Change in Working Capital	-56.3	-54.7	-89.8	-9.3	-28.9

Source: S&P Global Market Intelligence. Standard template. Financial Sources.