Eternit Cash Flow Statement

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

Millions BRL. 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	48.98	38.77	127.18	137.6	269.38
Depreciation & Amortization	62.27	51.21	37.27	21.85	15.73
Other Amortization	-0.3	-	0.39	0.37	0.69
Asset Writedown & Restructuring Costs	-4.98	16.68	-2.75	1.98	0.34
Provision & Write-off of Bad Debts	0.03	1.79	9.88	2.41	0.45
Other Operating Activities	-1.79	-2.27	-83.59	-19.41	-9.55
Change in Accounts Receivable	2.18	20.42	35.58	-52.41	-62.8
Change in Inventory	-10.27	-33.72	39.6	8.55	-104.79
Change in Accounts Payable	-20.92	-13.78	8.44	7.01	-10.16
Change in Income Taxes	-30.37	45.84	-27.42	-5.93	-25.09
Change in Other Net Operating Assets	33.39	9.74	-59.06	26.42	59.07
Operating Cash Flow	78.22	134.67	85.52	128.45	133.26
Operating Cash Flow Growth	-41.92%	57.48%	-33.42%	-3.61%	50.70%
Capital Expenditures	-60.52	-75.54	-208.5	-90.41	-55.69
Cash Acquisitions	-	-	-	-137.85	-
Sale (Purchase) of Intangibles	-	-	-	-0.02	-0.05
Other Investing Activities	-3.75	-	-	-	-
Investing Cash Flow	-64.27	-75.54	-208.5	-228.28	-55.74
Long-Term Debt Issued	814.1	371.79	406.11	109.12	1.59
Long-Term Debt Repaid	-784.73	-403.54	-356.65	-71.47	-36.53
Net Debt Issued (Repaid)	29.38	-31.75	49.47	37.65	-34.94
Issuance of Common Stock	0.96	-	-	-	110
Repurchase of Common Stock	-	-0.53	-0.42	-	-
Common Dividends Paid	-5.16	-27.19	-22	-44.21	-14.89
Other Financing Activities	-12.47	-	-	-	-
Financing Cash Flow	12.71	-59.47	27.05	-6.57	60.17
Net Cash Flow	26.65	-0.35	-95.93	-106.4	137.69
Free Cash Flow	17.7	59.12	-122.98	38.04	77.57
Free Cash Flow Growth	-70.07%	-	-	-50.96%	0.64%
Free Cash Flow Margin	1.54%	5.17%	-10.89%	3.20%	6.91%
Free Cash Flow Per Share	0.29	0.96	-1.99	0.62	1.26
Cash Interest Paid	12.47	-	-	-	-
Cash Income Tax Paid	19.51	2.05	32.19	57.19	73.3
Levered Free Cash Flow	68.73	36.32	-118.22	3.4	17.46
Unlevered Free Cash Flow	82.2	48.07	-109.04	9.33	22.23
Change in Working Capital	-25.99	28.49	-2.86	-16.35	-143.77

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