Asia Precision PCL (BKK:APCS)
Thailand · Delayed Price · Currency is THB 1.190
0.00 (0.00%)
Aug 13, 2026, 4:19 PM ICT
Asia Precision PCL Cash Flow Statement
Financials in millions THB. Fiscal year is January - December.
Millions THB. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -505.56 | -498.35 | -57.6 | 99.07 | -213.42 | 210.61 |
Depreciation & Amortization | 114.74 | 158.66 | 167.21 | 122.24 | 78.49 | 87.09 |
Other Amortization | 0.38 | 0.38 | 0.5 | 0.75 | 1.55 | 1.32 |
Loss (Gain) From Sale of Assets | 195.23 | 195.89 | 7.45 | -0.03 | 10.7 | -0 |
Asset Writedown & Restructuring Costs | 3.64 | - | - | - | 0.97 | 6.63 |
Loss (Gain) From Sale of Investments | - | - | - | - | 12.36 | - |
Provision & Write-off of Bad Debts | - | - | - | - | -0.23 | - |
Other Operating Activities | 2.21 | -208.23 | -413.25 | -20.5 | -73.42 | -166 |
Change in Accounts Receivable | 403.3 | 210.09 | 71.69 | 54.47 | -227.13 | -286.39 |
Change in Inventory | -111.61 | 62.37 | -31.86 | -53.53 | 29.41 | -101.97 |
Change in Accounts Payable | -35.26 | -18.69 | 27.47 | -404.73 | 114.66 | 306.14 |
Change in Unearned Revenue | 268.78 | -14.01 | -26.64 | 84.51 | - | - |
Change in Other Net Operating Assets | 93.23 | 249.38 | 280.39 | -215.84 | -24.83 | -1.44 |
Operating Cash Flow | 429.09 | 137.49 | 25.35 | -333.58 | -167.09 | 254.92 |
Operating Cash Flow Growth | 474.45% | 442.38% | - | - | - | 271.43% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Capital Expenditures | 2.15 | -1.27 | -18.75 | -94.09 | -197.48 | -24.35 |
Sale of Property, Plant & Equipment | 0.87 | 1.45 | 0.03 | 8.82 | 1.55 | 0.36 |
Cash Acquisitions | - | - | - | - | -441.69 | - |
Divestitures | - | - | - | 507.21 | 308 | - |
Sale (Purchase) of Intangibles | - | - | -0.07 | -0.21 | -1.4 | -3.08 |
Other Investing Activities | -1.36 | -3.36 | 7.06 | -12.64 | 2.6 | -5.37 |
Investing Cash Flow | 1.66 | -3.18 | -11.74 | 409.09 | -328.42 | -32.44 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Short-Term Debt Issued | - | - | 56.11 | - | - | - |
Long-Term Debt Issued | - | - | 120 | - | 691.7 | 74.59 |
Total Debt Issued | - | - | 176.11 | - | 691.7 | 74.59 |
Short-Term Debt Repaid | - | -83.9 | -40 | -53.52 | -13.69 | -2.09 |
Long-Term Debt Repaid | - | -153.29 | -209.1 | -23.17 | -104.25 | -203.28 |
Total Debt Repaid | -241.93 | -237.19 | -249.1 | -76.69 | -117.94 | -205.37 |
Net Debt Issued (Repaid) | -241.93 | -237.19 | -72.99 | -76.69 | 573.76 | -130.78 |
Common Dividends Paid | - | - | - | - | -39.6 | -39.6 |
Other Financing Activities | - | - | - | - | -22.7 | - |
Financing Cash Flow | -241.93 | -237.19 | -72.99 | -76.69 | 511.46 | -170.38 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Foreign Exchange Rate Adjustments | 0.92 | -8.85 | -5.04 | - | -0.89 | 6.33 |
Miscellaneous Cash Flow Adjustments | - | - | - | - | -397.08 | - |
Net Cash Flow | 189.75 | -111.73 | -64.42 | -1.19 | -382.02 | 58.43 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Free Cash Flow | 431.24 | 136.22 | 6.6 | -427.68 | -364.57 | 230.58 |
Free Cash Flow Growth | 700.93% | 1963.89% | - | - | - | 385.91% |
Free Cash Flow Margin | 85.37% | 22.18% | 0.84% | -33.91% | -20.55% | 16.96% |
Free Cash Flow Per Share | 0.65 | 0.21 | 0.01 | -0.65 | -0.55 | 0.35 |
Levered Free Cash Flow | 314.78 | -7.89 | -237.41 | 396.61 | -938.73 | 35.03 |
Unlevered Free Cash Flow | 342.69 | 26.99 | -201.78 | 432.56 | -922.13 | 40.45 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Cash Interest Paid | 54.27 | 54.27 | 56.93 | 53.45 | 31.81 | 10.62 |
Cash Income Tax Paid | - | -36.99 | 14.14 | 18.63 | 89.62 | 29.18 |
Change in Working Capital | 618.45 | 489.14 | 321.04 | -535.11 | -107.9 | -83.67 |