Enka de Colombia Cash Flow Statement

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

Millions COP. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	-551.04	9,718	20,094	24,606	57,747	15,022
Depreciation & Amortization	28,359	28,732	23,754	19,742	17,734	17,112
Loss (Gain) From Sale of Assets	484.48	525	-	-	-	-
Asset Writedown & Restructuring Costs	-2,149	-2,149	-2,617	-1,554	-3,299	-277
Loss (Gain) From Sale of Investments	-99	-99	4,673	-	-	-
Provision & Write-off of Bad Debts	-	-	-	427	-	488
Other Operating Activities	-2,496	2,056	-26,876	-2,282	6,929	2,964
Change in Accounts Receivable	29,105	-16,625	32,079	-26,102	-36,030	8,100
Change in Inventory	22,128	11,710	95,646	-72,590	-56,230	16,006
Change in Accounts Payable	-25,065	324	-13,092	-25,458	17,717	18,142
Change in Income Taxes	1,728	-1,097	19	183	-261	-747
Change in Other Net Operating Assets	-3,353	-910	1,199	763	897	-934
Operating Cash Flow	49,573	32,185	134,879	-82,265	5,204	75,876
Operating Cash Flow Growth	-62.34%	-76.14%	-	-	-93.14%	79.58%
Capital Expenditures	-11,289	-11,975	-29,992	-85,099	-42,920	-9,111
Sale of Property, Plant & Equipment	2,524	628	-	3,072	12,110	-
Investing Cash Flow	-8,765	-11,347	-29,992	-82,027	-30,810	-9,111
Long-Term Debt Issued	-	20,672	55,381	225,679	46,491	76,892
Long-Term Debt Repaid	-	-41,673	-154,238	-94,807	-54,174	-81,532
Net Debt Issued (Repaid)	-6,708	-21,001	-98,857	130,872	-7,683	-4,640
Common Dividends Paid	-4,707	-14,133	-4,710	-	-	-
Other Financing Activities	-3,880	-3,775	9,973	7,572	-1,298	-843
Financing Cash Flow	-19,388	-38,909	-93,594	138,444	-8,981	-5,483
Net Cash Flow	21,420	-18,071	11,293	-25,848	-34,587	61,282
Free Cash Flow	38,284	20,210	104,887	-167,364	-37,716	66,765
Free Cash Flow Growth	-67.53%	-80.73%	-	-	-	128.96%
Free Cash Flow Margin	8.97%	4.23%	18.76%	-28.53%	-7.02%	18.59%
Free Cash Flow Per Share	3.28	1.72	8.91	-14.21	-3.20	5.67
Levered Free Cash Flow	30,974	17,952	99,003	-135,585	-43,545	59,537
Unlevered Free Cash Flow	33,572	21,416	106,796	-131,644	-42,481	62,006
Change in Working Capital	24,543	-6,598	115,851	-123,204	-73,907	40,567

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.