IPH Limited Cash Flow Statement

Financials in millions AUD. Fiscal year is July - June.

Millions AUD. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Net Income	72.7	68.8	60.8	64.5	52.56	53.6
Depreciation & Amortization	68.1	68.5	61.4	49.9	34.82	34.07
Other Amortization	3.6	3.6	3.6	3.5	4.74	3.4
Asset Writedown & Restructuring Costs	2.4	2.4	1.2	-	6.28	-
Stock-Based Compensation	4.9	4.9	6.6	6.1	4.85	3.58
Other Operating Activities	7.7	1.1	5.2	-10.2	0.94	-3.76
Change in Accounts Receivable	-3.9	-3.9	12.9	-6.7	-8.34	7.12
Change in Accounts Payable	3.3	3.3	-12.8	-7.1	4.11	-2.7
Change in Unearned Revenue	-1.1	-1.1	-0.8	-0.3	1.52	0.17
Change in Income Taxes	2	2	2.1	4.7	1.3	-1.15
Change in Other Net Operating Assets	3.9	3.9	5.4	-8	-1.69	1.64
Operating Cash Flow	143.8	133.7	131.9	91.8	94.88	92.65
Operating Cash Flow Growth	19.83%	1.36%	43.68%	-3.25%	2.41%	5.82%
Capital Expenditures	-3.5	-5.7	-8.8	-4.1	-4.78	-1.81
Cash Acquisitions	-11.2	-62.5	-129.6	-275.5	-4.99	-4.66
Divestitures	-	-	-	0.8	-	-
Sale (Purchase) of Intangibles	0.2	-2.2	-2.2	-2.8	-2.41	-4.36
Investing Cash Flow	-14.5	-70.4	-140.6	-281.6	-12.18	-10.84
Long-Term Debt Issued	-	224.4	127.9	268.5	-	116.16
Long-Term Debt Repaid	-	-261.7	-80.7	-13.5	-11.01	-159.76
Net Debt Issued (Repaid)	-12.4	-37.3	47.2	255	-11.01	-43.6
Issuance of Common Stock	-	122.1	-	-	-	-
Repurchase of Common Stock	-64.8	-74.2	-	-	-	-
Common Dividends Paid	-95	-93.7	-58.5	-55.5	-57.67	-49.95
Other Financing Activities	-0.7	-	-	-	-	-
Financing Cash Flow	-172.9	-83.1	-11.3	199.5	-68.68	-93.55
Foreign Exchange Rate Adjustments	-5.4	3.3	-7.8	5.2	3.23	-0.02
Net Cash Flow	-49	-16.5	-27.8	14.9	17.25	-11.76
Free Cash Flow	140.3	128	123.1	87.7	90.1	90.84
Free Cash Flow Growth	23.61%	3.98%	40.37%	-2.66%	-0.81%	6.32%
Free Cash Flow Margin	19.26%	18.13%	20.33%	18.16%	24.07%	25.25%
Free Cash Flow Per Share	0.53	0.48	0.50	0.39	0.41	0.42
Cash Interest Paid	22.3	24.8	31.2	21	3.89	4.53
Cash Income Tax Paid	36.1	37.6	36.9	22.5	24.04	20.43
Levered Free Cash Flow	130.75	109.4	106.35	60.44	80.97	86.53
Unlevered Free Cash Flow	146.69	126.78	127.41	73.06	83.4	89.37
Change in Working Capital	-15.6	-15.6	-6.9	-22	-9.32	1.76

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