Eternit Cash Flow Statement

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

Millions BRL. 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	47.07	38.77	127.18	137.6	269.38	158.75
Depreciation & Amortization	54.28	49.71	37.27	21.85	15.73	18.89
Other Amortization	1.75	1.5	0.39	0.37	0.69	1.55
Asset Writedown & Restructuring Costs	23.44	16.68	-2.75	1.98	0.34	-74.41
Provision & Write-off of Bad Debts	-2.1	1.79	9.88	2.41	0.45	0.51
Other Operating Activities	-8.37	-2.27	-83.59	-19.41	-9.55	27.87
Change in Accounts Receivable	-29.6	20.42	35.58	-52.41	-62.8	-31.89
Change in Inventory	-39.89	-33.72	39.6	8.55	-104.79	34.53
Change in Accounts Payable	15.59	-13.78	8.44	7.01	-10.16	1.11
Change in Income Taxes	-35.42	45.84	-27.42	-5.93	-25.09	-56.01
Change in Other Net Operating Assets	28.08	9.74	-59.06	26.42	59.07	7.54
Operating Cash Flow	54.85	134.67	85.52	128.45	133.26	88.43
Operating Cash Flow Growth	-51.83%	57.48%	-33.42%	-3.61%	50.70%	1139.22%
Capital Expenditures	-67.56	-75.54	-208.5	-90.41	-55.69	-11.35
Cash Acquisitions	-	-	-	-137.85	-	-
Sale (Purchase) of Intangibles	-0	-	-	-0.02	-0.05	-0.09
Investing Cash Flow	-67.57	-75.54	-208.5	-228.28	-55.74	-11.44
Long-Term Debt Issued	-	371.79	406.11	109.12	1.59	48.56
Long-Term Debt Repaid	-	-403.54	-356.65	-71.47	-36.53	-100.3
Net Debt Issued (Repaid)	45.82	-31.75	49.47	37.65	-34.94	-51.74
Issuance of Common Stock	0.96	-	-	-	110	46.57
Repurchase of Common Stock	-	-0.53	-0.42	-	-	-
Common Dividends Paid	-15.69	-27.19	-22	-44.21	-14.89	-
Financing Cash Flow	31.09	-59.47	27.05	-6.57	60.17	-5.17
Net Cash Flow	18.37	-0.35	-95.93	-106.4	137.69	71.82
Free Cash Flow	-12.71	59.12	-122.98	38.04	77.57	77.08
Free Cash Flow Growth	-	-	-	-50.96%	0.64%	-
Free Cash Flow Margin	-1.09%	5.09%	-10.89%	3.20%	6.91%	11.28%
Free Cash Flow Per Share	-0.21	0.96	-1.99	0.62	1.26	1.49
Cash Interest Paid	-	-	-	-	-	0.5
Cash Income Tax Paid	4.03	2.05	32.19	57.19	73.3	20.74
Levered Free Cash Flow	-14.29	30.63	-118.22	3.4	17.46	-15.37
Unlevered Free Cash Flow	-1.85	41.84	-109.04	9.33	22.23	-6.26
Change in Working Capital	-61.22	28.49	-2.86	-16.35	-143.77	-44.72

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.