Agroguachal S.A. (BVC:AGROCHAL)

Agroguachal Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	4,710	5,869	5,938	7,380	6,058
Depreciation & Amortization	160.68	51.31	34.51	39.37	22.22
Asset Writedown & Restructuring Costs	750.87	191.49	245.66	-639.22	-
Loss (Gain) From Sale of Investments	-1,159	-1,213	-1,399	-1,519	-
Other Operating Activities	1,963	2,670	2,609	2,817	2,040
Change in Accounts Receivable	777.65	835.34	1,428	-2,757	-1,022
Change in Inventory	-	-	217.37	-20.33	-197.04
Change in Accounts Payable	204.18	44.27	35.41	53.2	-11.31
Change in Income Taxes	-2,672	-2,657	-2,947	-1,968	1,025
Change in Other Net Operating Assets	19.85	75.98	-13.25	27.34	-2,971
Operating Cash Flow	4,756	5,867	6,147	3,413	4,944
Operating Cash Flow Growth	-18.95%	-4.55%	80.09%	-30.95%	97.67%
Capital Expenditures	-10,789	-1,627	-1,205	-312.93	-10.67
Sale of Property, Plant & Equipment	311.99	-	-	-	-
Investment in Securities	-1,118	377.99	240.85	2,574	-643.8
Investing Cash Flow	-11,595	-1,249	-963.82	2,262	-654.46
Long-Term Debt Issued	283.57	862.02	-	-	-
Total Debt Issued	283.57	862.02	-	-	-
Net Debt Issued (Repaid)	283.57	862.02	-	-	-
Common Dividends Paid	-1,225	-3,851	-4,400	-7,067	-3,824
Other Financing Activities	11,693	213.47	385.69	-684.24	1,076
Financing Cash Flow	10,752	-2,776	-4,015	-7,751	-2,747
Net Cash Flow	3,912	1,842	1,169	-2,076	1,542
Free Cash Flow	-6,033	4,240	4,943	3,100	4,933
Free Cash Flow Growth	-	-14.21%	59.41%	-37.15%	100.01%
Free Cash Flow Margin	-59.70%	35.95%	45.09%	24.71%	42.04%
Free Cash Flow Per Share	-	70.67	82.38	51.67	82.22
Levered Free Cash Flow	-6,598	3,802	4,500	3,423	4,776
Unlevered Free Cash Flow	-6,490	3,815	4,500	3,435	4,776
Change in Working Capital	-1,671	-1,702	-1,280	-4,665	-3,177

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.