Fábrica Peruana Eternit Cash Flow Statement

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

Millions PEN. 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	-1.9	-3.03	22.49	18.12	27.54	11.67
Depreciation & Amortization	58.5	29.17	14.16	13.54	14.26	13.16
Other Amortization	0.35	0.32	0.34	0.19	0.32	0.33
Provision & Write-off of Bad Debts	1.15	1.15	0.57	0.76	4.27	0.7
Other Operating Activities	-82.84	3.99	2.32	6.55	-0.77	2.14
Change in Accounts Receivable	7.78	7.78	-25.16	5.81	-11.07	10.17
Change in Inventory	-1.4	-1.4	7.67	-11.84	-9.04	0.43
Change in Accounts Payable	-24.33	-24.33	-3.18	-7.17	-4.62	23.94
Change in Other Net Operating Assets	0.77	0.77	-2.7	-3.25	9.12	-1.08
Operating Cash Flow	-41.91	14.42	16.51	22.71	30.02	61.47
Operating Cash Flow Growth	-	-12.67%	-27.32%	-24.33%	-51.17%	238.44%
Capital Expenditures	-3.44	-13.07	-42.2	-46.23	-13.38	-6.07
Sale of Property, Plant & Equipment	31.37	-	-	-	-	-
Sale (Purchase) of Intangibles	-1.19	-	-	-	-	-
Investing Cash Flow	26.74	-13.07	-42.2	-46.23	-13.38	-6.07
Long-Term Debt Issued	-	7.51	32.71	33.19	31.04	15.2
Total Debt Issued	2.82	7.51	32.71	33.19	31.04	15.2
Long-Term Debt Repaid	-	-1.53	-1.49	-9.12	-44.37	-65.66
Net Debt Issued (Repaid)	27.37	5.98	31.22	24.07	-13.33	-50.46
Other Financing Activities	-4.79	-4.38	-3.23	-1.62	-1.03	-3.57
Financing Cash Flow	22.58	1.59	27.99	22.45	-14.35	-54.02
Net Cash Flow	7.41	2.94	2.3	-1.06	2.29	1.38
Free Cash Flow	-45.35	1.35	-25.69	-23.51	16.64	55.4
Free Cash Flow Growth	-	-	-	-	-69.97%	976.83%
Free Cash Flow Margin	-14.55%	0.45%	-7.28%	-6.52%	4.77%	22.88%
Free Cash Flow Per Share	-1.64	0.05	-0.93	-0.85	0.60	2.00
Cash Interest Paid	9.4	8.99	6.75	3.46	2.28	7.3
Cash Income Tax Paid	6	10.34	14.57	15.21	16.53	5.54
Levered Free Cash Flow	34.97	11.17	-15.26	-16.05	28.15	56.32
Unlevered Free Cash Flow	37.81	13.91	-13.25	-15.04	28.79	58.55
Change in Working Capital	-17.18	-17.18	-23.37	-16.46	-15.61	33.47

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