Beauty Community PCL Cash Flow Statement

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

Millions THB. 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	-54.85	-59.04	-115.82	-45.67	-67.68	-80.77
Depreciation & Amortization	28.9	32.22	47.14	47.47	56.84	76.14
Other Amortization	2.95	2.95	3.89	4.03	3.97	3.58
Loss (Gain) From Sale of Assets	-0.01	-0.05	0.65	-0.01	-0.02	0.16
Asset Writedown & Restructuring Costs	0.86	3.93	2.02	-	0.04	0.37
Provision & Write-off of Bad Debts	0.02	0.02	-	-	0.4	-0.04
Other Operating Activities	1.12	-1.83	68.78	13.45	-25.41	11.21
Change in Accounts Receivable	-1.25	19.9	-13.52	-1.55	7.63	23.92
Change in Inventory	13.3	27.97	24.8	-21.77	23.34	25.34
Change in Accounts Payable	-7.31	-24.04	-0.84	2.74	-7.84	-4.82
Change in Other Net Operating Assets	2.83	2.95	1.34	1.03	22.07	21.58
Operating Cash Flow	-13.46	4.99	18.42	-0.28	13.37	76.67
Operating Cash Flow Growth	-	-72.92%	-	-	-82.56%	-51.97%
Capital Expenditures	-2.48	-2.26	-2.27	-6.57	-14.87	-9.6
Sale of Property, Plant & Equipment	0.44	0.44	0.67	0.34	0.27	0.75
Sale (Purchase) of Intangibles	-0.5	-0.63	-	-0.13	-1.47	-4.05
Investment in Securities	90	90	-10	60	50	-119.57
Other Investing Activities	5.27	5.27	8.26	1.03	2.65	2.45
Investing Cash Flow	92.72	92.81	-3.35	54.67	36.58	-130.02
Long-Term Debt Repaid	-	-17.13	-37.58	-30.82	-44.42	-64.6
Net Debt Issued (Repaid)	-15.32	-17.13	-37.58	-30.82	-44.42	-64.6
Common Dividends Paid	-0	-0	-	-0.01	-	-0.01
Financing Cash Flow	-15.32	-17.13	-37.58	-30.83	-44.42	-64.61
Foreign Exchange Rate Adjustments	0.02	0	-	-	-	-
Net Cash Flow	63.96	80.67	-22.51	23.56	5.53	-117.97
Free Cash Flow	-15.94	2.72	16.14	-6.85	-1.49	67.07
Free Cash Flow Growth	-	-83.12%	-	-	-	-56.44%
Free Cash Flow Margin	-6.41%	1.01%	3.77%	-1.58%	-0.42%	16.87%
Free Cash Flow Per Share	-0.01	0.00	0.01	-0.00	-	0.02
Cash Interest Paid	5.46	5.46	11.74	7.42	6.09	6.66
Cash Income Tax Paid	-	-	-	-	0.09	0.13
Levered Free Cash Flow	-174.31	22.64	37.01	4.27	8.74	81.06
Unlevered Free Cash Flow	-172.02	26.05	44.35	8.99	12.55	85.22
Change in Working Capital	7.57	26.79	11.77	-19.55	45.22	66.02

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