BVL:ANDAHUC1 Cash Flow Statement

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

Millions PEN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2008
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '08 Dec 31, 2008
Net Income	-10.72	-2.86	-5.65	-6.7	-2.32
Depreciation & Amortization	0.88	0.71	1.25	1.01	10.69
Asset Writedown & Restructuring Costs	-	-	-	-	-14.23
Provision & Write-off of Bad Debts	-	-	-	-	0.07
Other Operating Activities	6.5	-4.09	-1.32	-5.19	3.64
Change in Accounts Receivable	-	-	-	-	-0.09
Change in Inventory	-	-	-	-	-3.9
Change in Accounts Payable	-	-	-	-	5.22
Change in Income Taxes	-	-	-	-	-1.02
Change in Other Net Operating Assets	-	-	-	-	13.17
Operating Cash Flow	-3.34	-6.24	-5.72	-10.88	11.24
Operating Cash Flow Growth	-	-	-	-	201.64%
Capital Expenditures	-2.88	-0.79	-0.18	-0.16	-6.42
Investing Cash Flow	-2.88	-0.79	-0.18	-0.16	-6.42
Short-Term Debt Issued	11.13	-	-	11.03	-
Long-Term Debt Issued	-	7.03	6.01	-	11.62
Total Debt Issued	11.13	7.03	6.01	11.03	11.62
Short-Term Debt Repaid	-4.91	-	-	-	-
Long-Term Debt Repaid	-	-	-	-	-13.76
Total Debt Repaid	-4.91	-	-	-	-13.76
Net Debt Issued (Repaid)	6.21	7.03	6.01	11.03	-2.14
Common Dividends Paid	-	-	-	-	-1.82
Other Financing Activities	-	-	-0.11	-	-0.42
Financing Cash Flow	6.21	7.03	5.9	11.03	-4.38
Net Cash Flow	-	-	-	-0.02	0.43
Free Cash Flow	-6.21	-7.03	-5.9	-11.04	4.81
Free Cash Flow Margin	-29.78%	-39.99%	-33.66%	-50.25%	6.14%
Free Cash Flow Per Share	-0.03	-0.03	-0.03	-0.05	0.03
Cash Interest Paid	-	-	-	-	1.06
Cash Income Tax Paid	3.26	2.63	1.83	0.56	7.27
Levered Free Cash Flow	-10.31	5.72	-15.26	-	11.4
Unlevered Free Cash Flow	-10.28	5.72	-15.12	-	14.22
Change in Working Capital	-	-	-	-	13.4

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