BVL:RECORDI1 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	14.8	-9.78	-1.77	0.39	3.89
Depreciation & Amortization	1	1.45	1.94	2.48	2.03
Other Operating Activities	-3.64	16.45	1.95	3.98	0.89
Operating Cash Flow	12.16	8.12	2.11	6.85	6.81
Operating Cash Flow Growth	49.83%	284.15%	-69.14%	0.53%	14.96%
Capital Expenditures	-0.43	-0.16	-0.85	-2.55	-0.49
Sale of Property, Plant & Equipment	-	-	-	0	0.01
Sale (Purchase) of Intangibles	0.01	-	-	-	-
Investing Cash Flow	-0.42	-0.16	-0.85	-2.55	-0.48
Long-Term Debt Issued	3.22	-	26.03	23.51	24.16
Total Debt Issued	3.22	-	26.03	23.51	24.16
Long-Term Debt Repaid	-	-8.51	-29.96	-25.15	-31.94
Total Debt Repaid	-	-8.51	-29.96	-25.15	-31.94
Net Debt Issued (Repaid)	3.22	-8.51	-3.93	-1.64	-7.78
Repurchase of Common Stock	-	-	-	-	-0
Financing Cash Flow	3.22	-8.51	-3.93	-1.64	-7.79
Net Cash Flow	14.96	-0.55	-2.66	2.66	-1.46
Free Cash Flow	11.74	7.96	1.27	4.3	6.32
Free Cash Flow Growth	47.47%	528.18%	-70.50%	-32.07%	15.15%
Free Cash Flow Margin	52.30%	39.85%	3.52%	9.48%	9.42%
Free Cash Flow Per Share	0.41	0.28	0.04	0.15	0.22
Cash Interest Paid	-	0.67	0.92	1.32	1.02
Cash Income Tax Paid	-1.57	0.51	2.07	2.27	1.33
Levered Free Cash Flow	39.21	11.67	2.98	4.94	6.76
Unlevered Free Cash Flow	39.21	12.09	3.56	5.8	7.31

Source: S&P Global Market Intelligence. Standard template. Financial Sources.