Interconexión Eléctrica S.A. E.S.P. (BVC:ISA)
Colombia · Delayed Price · Currency is COP 27,180
-180 (-0.66%)
At close: Nov 13, 2026
BVC:ISA Cash Flow Statement
Financials in millions COP. Fiscal year is January - December.
Millions COP. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 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 | 2,362,000 | 2,420,000 | 2,807,941 | 2,466,452 | 2,202,581 | 1,665,536 |
Depreciation & Amortization | 1,101,000 | 1,078,000 | 997,436 | 1,037,100 | 977,749 | 867,071 |
Other Amortization | - | - | 29,794 | 22,613 | 28,514 | 26,290 |
Loss (Gain) on Sale of Assets | - | - | 5,082 | 91,335 | -1,727 | - |
Loss (Gain) on Sale of Investments | - | - | - | - | -116,007 | - |
Loss (Gain) on Equity Investments | - | - | -540,102 | -529,537 | -515,746 | -556,717 |
Asset Writedown | - | - | 187,983 | 269,773 | 130,800 | 10,047 |
Change in Accounts Receivable | -2,424,000 | -1,424,000 | -5,357,658 | -3,608,096 | -3,830,235 | -4,357,334 |
Change in Inventory | - | - | 52,338 | -126,462 | -77,362 | -28,002 |
Change in Accounts Payable | - | - | 255,335 | -91,894 | 218,192 | 1,321,011 |
Change in Income Taxes | - | - | 149,352 | -122,818 | 27,684 | -435,056 |
Change in Other Net Operating Assets | 235,000 | 461,000 | -570,865 | -571,526 | 30,206 | 103,792 |
Other Operating Activities | 4,891,000 | 4,583,000 | 3,424,493 | 3,200,351 | 3,494,706 | 3,532,615 |
Operating Cash Flow | 6,165,000 | 7,118,000 | 3,564,606 | 3,873,766 | 4,042,482 | 3,688,430 |
Operating Cash Flow Growth | 166.07% | 99.69% | -7.98% | -4.17% | 9.60% | 26.55% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 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 |
Capital Expenditures | -7,124,000 | -6,278,000 | -1,107,927 | -1,480,974 | -953,201 | -761,360 |
Sale of Property, Plant & Equipment | - | - | 138,051 | - | 8,099 | 196 |
Sale (Purchase) of Intangibles | - | - | -470,222 | -609,140 | -879,683 | -872,239 |
Investment in Securities | - | - | 724,073 | -125,884 | -219,632 | -541,412 |
Other Investing Activities | 458,000 | 1,543,000 | 951,556 | 1,165,273 | 833,266 | 797,254 |
Investing Cash Flow | -6,666,000 | -4,735,000 | 235,531 | -1,050,725 | -1,211,151 | -1,377,561 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 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 |
Long-Term Debt Issued | - | 4,375,000 | 4,410,500 | 6,143,079 | 5,331,221 | 10,381,251 |
Long-Term Debt Repaid | - | -2,935,000 | -2,566,898 | -4,034,987 | -5,193,640 | -6,904,983 |
Lease Payments | -102,000 | -102,000 | -90,116 | -97,221 | -91,984 | -89,442 |
Net Debt Issued (Repaid) | 3,704,000 | 1,440,000 | 1,843,602 | 2,108,092 | 137,581 | 3,476,268 |
Common Dividends Paid | -1,378,000 | -2,335,000 | -1,229,522 | -986,941 | -829,651 | -2,423,234 |
Other Financing Activities | -1,713,000 | -2,250,000 | -2,869,468 | -2,795,893 | -2,107,127 | -1,118,325 |
Financing Cash Flow | 613,000 | -3,145,000 | -2,255,388 | -2,617,376 | -2,799,197 | -684,483 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 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 |
Foreign Exchange Rate Adjustments | -1,043,000 | -696,000 | 307,810 | -1,503,087 | 650,754 | -721,637 |
Net Cash Flow | -931,000 | -1,458,000 | 1,852,559 | -1,297,422 | 682,888 | 904,749 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 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 |
Free Cash Flow | -959,000 | 840,000 | 2,456,679 | 2,392,792 | 3,089,281 | 2,927,070 |
Free Cash Flow Growth | - | -65.81% | 2.67% | -22.55% | 5.54% | 384.54% |
Free Cash Flow Margin | -5.66% | 5.24% | 16.66% | 17.06% | 23.36% | 26.56% |
Free Cash Flow Per Share | -865.77 | - | 2217.86 | 2160.19 | 2788.97 | 2642.53 |
Levered Free Cash Flow | -3,225,116 | -2,418,961 | 2,730,848 | 2,413,731 | 1,004,999 | 2,654,218 |
Unlevered Free Cash Flow | -1,536,366 | -971,461 | 4,082,009 | 3,858,182 | 2,308,229 | 3,782,180 |
Free Cash Flow After Leases | -1,061,000 | 738,000 | 2,366,563 | 2,295,571 | 2,997,297 | 2,837,628 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 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 |
Cash Interest Paid | 2,441,000 | 2,250,000 | 2,023,663 | 2,162,537 | 1,919,029 | 1,050,519 |
Cash Income Tax Paid | 772,000 | 811,000 | 582,222 | 749,714 | 591,422 | 233,352 |
Change in Working Capital | -2,189,000 | -963,000 | -5,471,498 | -4,520,796 | -3,631,515 | -3,395,589 |