BCBA:OEST Cash Flow Statement

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

Millions ARS. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	36,938	-55,997	60,657	4,082	-901.37
Depreciation & Amortization	2,363	2,298	1,222	630.3	260.59
Loss (Gain) From Sale of Assets	-121	-2,805	-417.3	-13.07	-21.78
Asset Writedown & Restructuring Costs	21,417	24,505	15,374	5,518	2,486
Loss (Gain) From Sale of Investments	-8	46	158.07	57.53	19.25
Provision & Write-off of Bad Debts	302	117	52.29	133.95	68.99
Other Operating Activities	-43,730	40,508	-73,897	-4,574	-174.22
Change in Accounts Receivable	1,405	-747	-479.9	879.25	-27.47
Change in Inventory	-73	-98	103.01	6.92	20.78
Change in Accounts Payable	-2,209	-193	-3,492	522.18	-401.07
Change in Income Taxes	-312	-425	-85.11	-352.31	22.24
Change in Other Net Operating Assets	-318	563	-31.35	-623.79	-889.69
Operating Cash Flow	15,654	7,772	-836.69	6,267	462.42
Operating Cash Flow Growth	101.42%	-	-	1255.32%	-
Capital Expenditures	-2,004	-2,614	-2,300	-636.58	-126.14
Sale of Property, Plant & Equipment	125	186	439.72	13.53	30.22
Sale (Purchase) of Real Estate	-	5,209	-	-	-
Investment in Securities	-17,642	228	2,549	-3,837	-0.68
Other Investing Activities	4,906	1,726	2,865	410.45	55.51
Investing Cash Flow	-14,615	4,735	3,554	-4,049	-41.09
Short-Term Debt Repaid	-	-	-	-	-497.77
Total Debt Repaid	-	-	-	-	-497.77
Net Debt Issued (Repaid)	-	-	-	-	-497.77
Other Financing Activities	-	-	-	-	-43.96
Financing Cash Flow	-	-	-	-	-541.73
Foreign Exchange Rate Adjustments	-3,956	-4,695	-8,206	-3,160	270.45
Miscellaneous Cash Flow Adjustments	-	-	-	-	-985.68
Net Cash Flow	-2,917	7,812	-5,489	-941.7	-835.63
Free Cash Flow	13,650	5,158	-3,137	5,631	336.28
Free Cash Flow Growth	164.64%	-	-	1574.40%	-
Free Cash Flow Margin	14.40%	5.81%	-4.92%	16.05%	2.26%
Free Cash Flow Per Share	85.31	32.24	-19.60	35.19	2.10
Cash Interest Paid	-	-	-	-	43.96
Cash Income Tax Paid	-	-	-	-	-1,904
Levered Free Cash Flow	-8,694	-8,083	-9,031	1,193	2,637
Unlevered Free Cash Flow	-8,694	-8,083	-9,031	1,193	2,637
Change in Working Capital	-1,507	-900	-3,985	432.25	-1,275

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