Castilla Agrícola 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	18,948	27,354	25,422	29,564	20,592	9,160
Depreciation & Amortization	9,833	10,068	8,570	8,285	8,331	8,069
Loss (Gain) From Sale of Assets	-18.5	-18.5	-269.34	-2,226	10.53	-
Asset Writedown & Restructuring Costs	1,056	934.86	28.03	-0.1	-	1.45
Provision & Write-off of Bad Debts	699.53	613.52	93.03	54.64	-23.14	-32.48
Other Operating Activities	17,488	27,883	24,522	7,055	7,752	-1,993
Change in Accounts Receivable	12,267	-3,335	-6,199	12,975	-12,612	16,886
Change in Inventory	9,067	-740.35	-2,438	-8,664	-2,321	-4,053
Change in Accounts Payable	6,081	9,809	1,581	-6,958	8,383	2,079
Change in Income Taxes	-16,418	-16,418	-20,911	-	-	-
Change in Other Net Operating Assets	-1,514	-275.56	-2,642	-2,111	-1,311	-432.16
Operating Cash Flow	57,489	55,876	27,757	37,976	28,799	29,685
Operating Cash Flow Growth	42.26%	101.30%	-26.91%	31.87%	-2.98%	53.20%
Capital Expenditures	-11,978	-12,649	-7,262	-7,803	-4,805	-5,006
Sale of Property, Plant & Equipment	18.5	18.5	984.92	676.03	10.39	-
Sale (Purchase) of Real Estate	-	-	-	-	-8.41	-
Investing Cash Flow	-11,959	-12,631	-6,277	-7,127	-4,803	-5,006
Short-Term Debt Issued	-	2,220	7,242	15,378	14,308	1,020
Long-Term Debt Issued	-	58,184	28,292	52,698	34,966	38,164
Total Debt Issued	69,653	60,404	35,534	68,075	49,274	39,184
Short-Term Debt Repaid	-	-2,026	-7,242	-15,965	-13,721	-1,020
Long-Term Debt Repaid	-	-56,009	-23,278	-57,616	-41,322	-41,666
Total Debt Repaid	-70,724	-58,035	-30,520	-73,582	-55,043	-42,685
Net Debt Issued (Repaid)	-1,071	2,369	5,014	-5,506	-5,769	-3,501
Common Dividends Paid	-29,981	-30,657	-19,749	-20,335	-8,000	-12,478
Other Financing Activities	-14,315	-14,275	-11,190	-1,134	-10,039	-7,979
Financing Cash Flow	-45,368	-42,563	-25,925	-26,975	-23,808	-23,958
Net Cash Flow	161.24	682.37	-4,444	3,874	187.86	720.67
Free Cash Flow	45,511	43,227	20,496	30,173	23,994	24,679
Free Cash Flow Growth	52.67%	110.91%	-32.07%	25.75%	-2.77%	50.12%
Free Cash Flow Margin	37.03%	31.51%	16.25%	25.66%	26.75%	34.31%
Free Cash Flow Per Share	2324.56	2207.93	1046.88	1541.17	1225.54	1260.53
Cash Interest Paid	10,516	10,476	8,561	5,577	5,744	6,233
Cash Income Tax Paid	2,840	-	-	11,528	8,135	4,059
Levered Free Cash Flow	49,823	34,255	10,540	45,597	12,160	24,327
Unlevered Free Cash Flow	56,117	40,887	16,387	50,036	15,292	28,054
Change in Working Capital	9,484	-10,959	-30,608	-4,757	-7,862	14,480

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