Cerveceria San Juan 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	525.39	405.11	364.83	379.13	330.57
Depreciation & Amortization	21.96	22.54	23.44	26.39	27.18
Loss (Gain) From Sale of Assets	-	-	-	-	-0.01
Asset Writedown & Restructuring Costs	1.65	0.04	1.23	0.78	0.02
Loss (Gain) From Sale of Investments	-82.85	-1.22	6.95	-5.21	1.74
Loss (Gain) on Equity Investments	-	-372.3	-324.91	-339.78	-
Provision & Write-off of Bad Debts	-	1.78	1.54	1.01	1.02
Other Operating Activities	22.39	-0.72	-2.91	6.42	36.46
Change in Accounts Receivable	0.48	3.04	-366.6	-10.69	-19.14
Change in Inventory	-2.68	6.07	5.36	-10.37	-5.97
Change in Accounts Payable	1.92	-64.56	688.68	457.25	-359.48
Change in Other Net Operating Assets	1.64	7.57	8.82	0.84	15.85
Operating Cash Flow	489.89	7.36	406.42	505.74	28.24
Operating Cash Flow Growth	6558.86%	-98.19%	-19.64%	1691.06%	-92.33%
Capital Expenditures	-11.58	-8.11	-6.68	-16.01	-11.2
Sale of Property, Plant & Equipment	1	-	-	-	0.01
Other Investing Activities	-	34.8	-380.27	-385	189.95
Investing Cash Flow	150.27	26.69	-386.95	-401.01	178.76
Long-Term Debt Repaid	-0.17	-0.25	-2.98	-0.82	-0.81
Total Debt Repaid	-0.17	-0.25	-2.98	-0.82	-0.81
Net Debt Issued (Repaid)	-0.17	-0.25	-2.98	-0.82	-0.81
Common Dividends Paid	-485.44	-25.26	-26.42	-24.46	-213.72
Financing Cash Flow	-485.6	-25.51	-29.4	-25.28	-214.53
Foreign Exchange Rate Adjustments	-1.78	0.86	2.94	0.69	-1.17
Net Cash Flow	152.78	9.4	-6.98	80.14	-8.71
Free Cash Flow	478.32	-0.75	399.74	489.73	17.03
Free Cash Flow Growth	-	-	-18.38%	2775.02%	-95.32%
Free Cash Flow Margin	35.06%	-0.06%	35.36%	44.82%	1.69%
Free Cash Flow Per Share	4.88	-0.01	4.08	4.99	0.17
Cash Interest Paid	-	0.03	0.27	0.66	0.55
Cash Income Tax Paid	-19.37	21.05	20.68	9.54	102.86
Levered Free Cash Flow	244.77	357.55	2.91	431.19	157.18
Unlevered Free Cash Flow	244.82	357.56	3.08	431.61	157.53
Change in Working Capital	1.36	-47.87	336.25	437.02	-368.73

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