Fibra Upsite Cash Flow Statement

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

Millions MXN. 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	344.16	1,114	7	14.55	431.66
Asset Writedown	-27.85	-1,267	78.45	-113.77	-408.93
Change in Accounts Receivable	0.75	2.79	-2.49	72.64	-43.75
Change in Accounts Payable	8.05	-45.71	-33.51	73.39	-6.51
Change in Other Net Operating Assets	-2.99	111.75	18.68	-77.34	-32.11
Other Operating Activities	-181.48	419.29	-99.38	-25.36	-7.49
Operating Cash Flow	188.07	342.74	-32.37	-99.74	-52.15
Operating Cash Flow Growth	-45.13%	-	-	-	-
Acquisition of Real Estate Assets	-10.99	-34.69	-409.1	-623.15	-583.12
Net Sale / Acq. of Real Estate Assets	-10.99	-34.69	-409.1	-623.15	-583.12
Other Investing Activities	40.23	35.47	19.24	3.48	19.85
Investing Cash Flow	29.24	0.78	-389.86	-619.67	-563.27
Long-Term Debt Issued	-	584.44	616.04	573.48	279.19
Long-Term Debt Repaid	-339.25	-32.46	-8.19	-0.58	-
Net Debt Issued (Repaid)	-339.25	551.98	607.85	572.9	279.19
Repurchase of Common Stock	-540.21	-	-	-	-
Other Financing Activities	141.26	-120.38	-78.26	-40.14	-12.35
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-
Net Cash Flow	-520.89	775.13	107.36	-186.65	-348.58
Cash Interest Paid	-	120.38	78.26	40.14	12.36
Levered Free Cash Flow	138.63	80.92	-42.89	-45.89	-82.43
Unlevered Free Cash Flow	222.73	156.15	6.02	-20.8	-74.7
Change in Working Capital	53.24	76.2	-18.43	24.84	-67.38

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