Pluz Energía Perú 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 2021
Period Ending	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	456.14	383.64	433.4	479.04	330.54
Depreciation & Amortization	250.24	234.53	221.34	200.27	190.26
Other Amortization	74.67	58.41	49.98	45.64	36.56
Loss (Gain) on Sale of Assets	-3.08	-7.68	4.49	-2.32	-
Asset Writedown	-	-	5.27	-	-
Change in Accounts Receivable	-151.56	-43.61	-1.66	-89.4	-99.04
Change in Inventory	65.96	0.86	-141.27	25.92	-26.52
Change in Accounts Payable	-101.62	48.41	-184.71	128.47	111.86
Change in Other Net Operating Assets	139.58	-42.49	120.11	50.68	179.11
Other Operating Activities	201.97	208.98	87.88	99.5	83.13
Operating Cash Flow	968	874.38	625.56	948.89	830.67
Operating Cash Flow Growth	10.71%	39.77%	-34.07%	14.23%	173.78%
Capital Expenditures	-765.93	-763.92	-492.02	-648.31	-483.37
Sale (Purchase) of Intangibles	-115.51	-25.09	-30.48	-80.89	-91.75
Other Investing Activities	7.85	3	-6.5	-4	-
Investing Cash Flow	-873.59	-786.01	-529	-733.2	-575.12
Short-Term Debt Issued	-	-	142.5	-	220
Long-Term Debt Issued	2,140	2,681	1,905	635	488
Total Debt Issued	2,140	2,681	2,048	635	708
Short-Term Debt Repaid	-	-	-142.5	-	-220
Long-Term Debt Repaid	-2,507	-2,277	-1,675	-753.99	-360.92
Total Debt Repaid	-2,507	-2,277	-1,818	-753.99	-580.92
Net Debt Issued (Repaid)	-367.09	403.89	229.6	-118.99	127.08
Issuance of Common Stock	450.67	-	-	-	-
Common Dividends Paid	-183.38	-167.8	-188.53	-164.94	-210.97
Other Financing Activities	-139.97	-145.25	-129.3	-111.02	-93.14
Financing Cash Flow	-239.77	90.84	-88.23	-394.96	-177.03
Foreign Exchange Rate Adjustments	-0.54	0.1	-0.06	-0.63	0.81
Net Cash Flow	-145.91	179.31	8.28	-179.9	79.32
Free Cash Flow	202.07	110.46	133.54	300.58	347.3
Free Cash Flow Growth	82.94%	-17.29%	-55.57%	-13.45%	-
Free Cash Flow Margin	4.79%	2.69%	3.23%	7.66%	10.11%
Free Cash Flow Per Share	0.07	0.04	0.06	0.10	0.12
Cash Interest Paid	139.97	145.25	129.3	114.83	97.78
Cash Income Tax Paid	146.14	226.6	223.55	211.38	178.17
Levered Free Cash Flow	-83.85	-74.94	-157.31	46.9	161.65
Unlevered Free Cash Flow	-13.42	-1.92	-89.65	100.96	214.09
Change in Working Capital	-47.64	-36.83	-207.53	115.67	165.41

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