GemLife Communities Group Cash Flow Statement

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

Millions AUD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	48.16	55.61	52.7	51
Depreciation & Amortization	5.16	5.32	5.3	4.7
Loss (Gain) From Sale of Assets	-0.52	-0.04	-	-
Asset Writedown & Restructuring Costs	16.3	10.2	-	-
Stock-Based Compensation	0.57	-	-	-
Other Operating Activities	-9.69	-8.28	37.8	-10.5
Change in Accounts Receivable	-10.73	2.04	-	-
Change in Inventory	-39.18	-9.33	-	-
Change in Accounts Payable	17.12	-11.28	-	-
Change in Other Net Operating Assets	-11.62	-0.07	-3.3	-1.8
Operating Cash Flow	15.74	45.06	92.5	43.4
Operating Cash Flow Growth	-65.08%	-51.28%	113.13%	-
Capital Expenditures	-0.51	-4.23	-8.9	-7
Sale of Property, Plant & Equipment	2.26	0.05	7.2	-
Cash Acquisitions	-	-	-	-1.5
Sale (Purchase) of Intangibles	-0.03	-	-	-
Sale (Purchase) of Real Estate	-399.67	-163.29	-151	-211.6
Other Investing Activities	0.02	-	-	-
Investing Cash Flow	-397.93	-167.47	-152.7	-220.1
Long-Term Debt Issued	164.52	268.87	93.3	251.9
Long-Term Debt Repaid	-483.03	-139.64	-	-48
Net Debt Issued (Repaid)	-318.51	129.23	93.3	203.9
Issuance of Common Stock	750.05	-	-	-
Other Financing Activities	-45.6	-7.34	-34.9	-25.8
Financing Cash Flow	385.95	121.89	58.4	178.1
Miscellaneous Cash Flow Adjustments	-	-	-	-0.1
Net Cash Flow	3.76	-0.52	-1.8	1.3
Free Cash Flow	15.23	40.83	83.6	36.4
Free Cash Flow Growth	-62.71%	-51.16%	129.67%	-
Free Cash Flow Margin	5.41%	15.33%	34.53%	26.43%
Free Cash Flow Per Share	0.05	0.20	-	-
Cash Interest Paid	37.1	44.62	-	-
Cash Income Tax Paid	-0.6	1.16	0.1	-
Levered Free Cash Flow	47.47	-	-	-
Unlevered Free Cash Flow	59.05	-	-	-
Change in Working Capital	-44.24	-17.75	-3.3	-1.8

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