RAK Ceramics (Bangladesh) Limited (DSE:RAKCERAMIC)

RAK Ceramics (Bangladesh) Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-395.93	-27.33	618.39	671.59	905.19
Depreciation & Amortization	532.8	530.7	476.14	451.74	460.49
Other Amortization	0.66	0.36	0.34	1.14	1.27
Loss (Gain) From Sale of Assets	0.11	0.04	0.9	1.87	3.38
Other Operating Activities	159.76	47.43	59.89	46.09	-54.09
Change in Accounts Receivable	113	-278.83	-956.62	-303.03	-223.16
Change in Inventory	-214.54	145.39	-174.7	-414.77	-962.81
Change in Accounts Payable	230.47	-210.13	295.5	164.79	452.58
Operating Cash Flow	426.33	207.63	319.83	619.42	582.86
Operating Cash Flow Growth	105.33%	-35.08%	-48.37%	6.27%	-52.56%
Capital Expenditures	-221.06	-459.94	-1,007	-1,046	-132.43
Sale of Property, Plant & Equipment	5.48	0.21	2.16	0.5	3.33
Sale (Purchase) of Intangibles	-2.99	-13.96	-8.8	-	-0.45
Other Investing Activities	8.96	7.31	19.57	46.73	41.22
Investing Cash Flow	-209.6	-466.39	-993.74	-998.67	-88.33
Short-Term Debt Issued	423.95	243.56	349.58	-	310.47
Long-Term Debt Issued	-	185.07	375.13	-	-
Total Debt Issued	423.95	428.63	724.71	-	310.47
Short-Term Debt Repaid	-	-	-	-57.6	-
Long-Term Debt Repaid	-107.2	-13.43	-9.57	-7.11	-6.07
Total Debt Repaid	-107.2	-13.43	-9.57	-64.71	-6.07
Net Debt Issued (Repaid)	316.74	415.2	715.14	-64.71	304.39
Common Dividends Paid	-428.29	-428.01	-431.75	-534.82	-465.78
Other Financing Activities	-226.99	-146.42	-43.26	-23.3	-5.84
Financing Cash Flow	-338.53	-159.23	240.14	-622.84	-167.23
Foreign Exchange Rate Adjustments	0.23	0.16	-	1.21	0.16
Net Cash Flow	-121.57	-417.83	-433.77	-1,001	327.46
Free Cash Flow	205.27	-252.31	-686.85	-426.48	450.43
Free Cash Flow Growth	-	-	-	-	-54.84%
Free Cash Flow Margin	2.78%	-3.78%	-8.78%	-5.72%	6.58%
Free Cash Flow Per Share	0.48	-0.59	-1.60	-1.00	1.05
Cash Interest Paid	226.99	146.42	43.26	23.3	5.1
Cash Income Tax Paid	199.26	208.03	177.97	234.35	277.13
Levered Free Cash Flow	307.79	-270.22	-758.54	-460.77	288.26
Unlevered Free Cash Flow	452.88	-168.56	-732.74	-444.16	291.83
Change in Working Capital	128.93	-343.57	-835.83	-553.01	-733.38

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