Beyon B.S.C. Cash Flow Statement

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

Millions BHD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	68.54	71.33	72.76	72.05	70.32	65.89
Depreciation & Amortization	77.95	77.93	73.95	67.09	71.76	73.82
Loss (Gain) on Equity Investments	-2.04	-1.87	-1.61	-1.08	-0.02	0.57
Provision & Write-off of Bad Debts	4.4	4.14	3.06	1.88	2.88	3.45
Other Operating Activities	26.28	24.81	26.35	21.59	14.01	16.66
Change in Accounts Receivable	-4.89	-0.31	-20.05	6.5	-19.36	4.48
Change in Inventory	1.12	0.74	-0.36	-1.8	3.1	-0.54
Change in Accounts Payable	8.61	-3.44	18.59	-0.8	17.14	7.51
Operating Cash Flow	179.97	173.32	172.69	165.42	159.84	171.84
Operating Cash Flow Growth	6.87%	0.37%	4.39%	3.50%	-6.98%	19.83%
Capital Expenditures	-118.54	-131.37	-140.69	-125.11	-64.79	-68.67
Cash Acquisitions	-4.82	-4.82	-28.08	-0.88	-	-
Investment in Securities	24.59	36.45	-39.37	10.04	42.61	-40.43
Other Investing Activities	5.83	5.67	8.05	9.04	7.55	4.04
Investing Cash Flow	-92.95	-94.08	-200.08	-106.9	-14.63	-105.06
Long-Term Debt Issued	-	40.27	31.05	21.7	6.44	3.21
Long-Term Debt Repaid	-	-13.02	-14.6	-11.74	-11.61	-12.55
Net Debt Issued (Repaid)	11.43	27.24	16.46	9.96	-5.18	-9.34
Issuance of Common Stock	0.12	0.12	0.04	0.5	-	-
Repurchase of Common Stock	-0.15	-0.12	-0.11	-	-0.35	-1.79
Common Dividends Paid	-55.28	-61.55	-71.2	-57.33	-59.45	-54.45
Other Financing Activities	-18.57	-19.47	-18.89	-17.17	-10.05	-5.94
Financing Cash Flow	-62.45	-53.78	-73.71	-64.03	-75.03	-71.51
Net Cash Flow	24.58	25.47	-101.1	-5.51	70.18	-4.73
Free Cash Flow	61.43	41.96	32	40.31	95.05	103.17
Free Cash Flow Growth	284.99%	31.13%	-20.63%	-57.59%	-7.87%	26.37%
Free Cash Flow Margin	12.33%	8.45%	6.96%	9.49%	23.59%	25.81%
Free Cash Flow Per Share	0.04	0.03	0.02	0.02	0.06	0.06
Cash Interest Paid	19.47	19.47	18.89	17.17	10.05	5.94
Cash Income Tax Paid	11.84	11.84	9.34	8.6	7.51	5.16
Levered Free Cash Flow	33.6	-2.66	-16.4	-3.47	68.58	70.73
Unlevered Free Cash Flow	48.41	12.31	-0.69	11.15	78.35	77.99
Change in Working Capital	4.84	-3.01	-1.82	3.9	0.88	11.45

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