Fábrica Peruana Eternit S.A. (BVL:ETERNII1)

Fábrica Peruana Eternit Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	10.81	-3.03	22.49	18.12	27.54
Depreciation & Amortization	15.68	29.49	14.16	13.54	14.26
Other Amortization	-	-	0.34	0.19	0.32
Loss (Gain) From Sale of Assets	1.22	-	-	-	-
Provision & Write-off of Bad Debts	0.72	1.15	0.57	0.76	4.27
Other Operating Activities	5.54	3.99	2.32	6.55	-0.77
Change in Accounts Receivable	-15.22	6.7	-25.16	5.81	-11.07
Change in Inventory	5.2	-1.4	7.67	-11.84	-9.04
Change in Accounts Payable	-16.66	-23.26	-3.18	-7.17	-4.62
Change in Other Net Operating Assets	35.83	0.77	-2.7	-3.25	9.12
Operating Cash Flow	43.12	14.42	16.51	22.71	30.02
Operating Cash Flow Growth	199.06%	-12.67%	-27.32%	-24.33%	-51.17%
Capital Expenditures	-27.52	-16.2	-42.2	-46.23	-13.38
Sale of Property, Plant & Equipment	14.43	-	-	-	-
Other Investing Activities	-26.68	3.13	-	-	-
Investing Cash Flow	-39.76	-13.07	-42.2	-46.23	-13.38
Long-Term Debt Issued	-	7.51	32.71	33.19	31.04
Long-Term Debt Repaid	-1.88	-1.53	-1.49	-9.12	-44.37
Net Debt Issued (Repaid)	-1.88	5.98	31.22	24.07	-13.33
Other Financing Activities	-4.7	-4.38	-3.23	-1.62	-1.03
Financing Cash Flow	-6.58	1.59	27.99	22.45	-14.35
Net Cash Flow	-3.22	2.94	2.3	-1.06	2.29
Free Cash Flow	15.6	-1.79	-25.69	-23.51	16.64
Free Cash Flow Growth	-	-	-	-	-69.97%
Free Cash Flow Margin	4.95%	-0.60%	-7.28%	-6.52%	4.77%
Free Cash Flow Per Share	0.56	-0.06	-0.93	-0.85	0.60
Cash Interest Paid	9.39	8.99	6.75	3.46	2.28
Cash Income Tax Paid	15.17	10.34	14.57	15.21	16.53
Levered Free Cash Flow	-12.83	8.04	-15.26	-16.05	28.15
Unlevered Free Cash Flow	-9.89	10.78	-13.25	-15.04	28.79
Change in Working Capital	9.15	-17.18	-23.37	-16.46	-15.61

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