Cerveceria San Juan 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	504.83	405.11	364.83	379.13	330.57	214.46
Depreciation & Amortization	22.73	22.54	23.44	26.39	27.18	27.91
Loss (Gain) From Sale of Assets	-	-	-	-	-0.01	-
Asset Writedown & Restructuring Costs	0.04	0.04	1.23	0.78	0.02	5.55
Loss (Gain) From Sale of Investments	-1.22	-1.22	6.95	-5.21	1.74	6.49
Loss (Gain) on Equity Investments	-435.15	-372.3	-324.91	-339.78	-	-0.67
Provision & Write-off of Bad Debts	1.78	1.78	1.54	1.01	1.02	1.07
Other Operating Activities	-9.83	-0.72	-2.91	6.42	36.46	-10.04
Change in Accounts Receivable	-4.08	3.04	-366.6	-10.69	-19.14	25.77
Change in Inventory	1.98	6.07	5.36	-10.37	-5.97	-7.88
Change in Accounts Payable	-66.38	-64.56	688.68	457.25	-359.48	112.86
Change in Other Net Operating Assets	-194.6	7.57	8.82	0.84	15.85	-7.36
Operating Cash Flow	-179.9	7.36	406.42	505.74	28.24	368.16
Operating Cash Flow Growth	-	-98.19%	-19.64%	1691.06%	-92.33%	16.41%
Capital Expenditures	-10.28	-8.11	-6.68	-16.01	-11.2	-4.33
Sale of Property, Plant & Equipment	-	-	-	-	0.01	-
Other Investing Activities	34.8	34.8	-380.27	-385	189.95	-114.33
Investing Cash Flow	179.89	26.69	-386.95	-401.01	178.76	-118.66
Long-Term Debt Repaid	-	-0.25	-2.98	-0.82	-0.81	-2.32
Total Debt Repaid	-0.01	-0.25	-2.98	-0.82	-0.81	-2.32
Net Debt Issued (Repaid)	-0.01	-0.25	-2.98	-0.82	-0.81	-2.32
Common Dividends Paid	-0.64	-25.26	-26.42	-24.46	-213.72	-278.14
Financing Cash Flow	-0.65	-25.51	-29.4	-25.28	-214.53	-280.46
Foreign Exchange Rate Adjustments	0.86	0.86	2.94	0.69	-1.17	-1.91
Net Cash Flow	0.2	9.4	-6.98	80.14	-8.71	-32.87
Free Cash Flow	-190.18	-0.75	399.74	489.73	17.03	363.83
Free Cash Flow Growth	-	-	-18.38%	2775.02%	-95.32%	22.30%
Free Cash Flow Margin	-14.43%	-0.06%	35.36%	44.82%	1.69%	51.28%
Free Cash Flow Per Share	-1.94	-0.01	4.08	4.99	0.17	3.71
Cash Interest Paid	0.03	0.03	0.27	0.66	0.55	0.7
Cash Income Tax Paid	41.44	21.05	20.68	9.54	102.86	105.38
Levered Free Cash Flow	64.55	357.55	2.91	431.19	157.18	-215.79
Unlevered Free Cash Flow	64.59	357.56	3.08	431.61	157.53	-215.35
Change in Working Capital	-263.08	-47.87	336.25	437.02	-368.73	123.39

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