Sienna Senior Living Cash Flow Statement

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

Millions CAD. 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	44.53	38.4	7.04	10.67	20.65
Depreciation & Amortization	58.23	47.91	47.92	45.53	51.14
Other Amortization	3.68	7.27	5.02	4.28	4.44
Loss (Gain) From Sale of Assets	-3.77	-	-	-23.73	-
Asset Writedown & Restructuring Costs	-0.18	0.2	-1.83	19.34	-
Loss (Gain) From Sale of Investments	-11.88	2.39	2.21	-9.19	-6.78
Loss (Gain) on Equity Investments	-1.96	9.59	9.31	11.28	0.03
Stock-Based Compensation	7.11	5.25	2.92	1.95	1.44
Other Operating Activities	-18.76	3.56	34.32	97.11	127.22
Change in Accounts Receivable	-1.09	-2.3	2.89	4.61	-2.61
Change in Accounts Payable	6.51	14.6	7.19	1.94	3.74
Change in Other Net Operating Assets	-0.51	23.06	9.72	-57.7	-100.75
Operating Cash Flow	81.9	149.93	126.71	106.08	98.52
Operating Cash Flow Growth	-45.37%	18.33%	19.45%	7.67%	42.29%
Capital Expenditures	-137.61	-148.03	-61.78	-55.64	-40.3
Sale of Property, Plant & Equipment	8.15	-	-	49.79	-
Cash Acquisitions	-368.02	-	-29.36	-	-
Sale (Purchase) of Intangibles	-1.98	-2.08	-2.33	-2.01	-1.54
Investment in Securities	-0.9	-1.45	-	-164.05	-4
Other Investing Activities	29.12	35.07	19.45	37.18	27.79
Investing Cash Flow	-471.25	-116.48	-74.02	-134.73	-18.05
Long-Term Debt Issued	470.29	296.6	201.78	171	225
Long-Term Debt Repaid	-277.7	-286.19	-189.31	-146.49	-308.32
Net Debt Issued (Repaid)	192.59	10.4	12.47	24.51	-83.33
Issuance of Common Stock	259.19	137.22	-	81.75	-
Common Dividends Paid	-67.52	-70.19	-68.29	-66.85	-62.75
Other Financing Activities	-2.46	-8.09	-10.52	-1.76	-1.02
Financing Cash Flow	381.8	69.35	-66.34	37.65	-147.09
Net Cash Flow	-7.54	102.8	-13.65	9	-66.62
Free Cash Flow	-55.71	1.9	64.92	50.44	58.22
Free Cash Flow Growth	-	-97.07%	28.73%	-13.37%	16.28%
Free Cash Flow Margin	-5.54%	0.21%	8.27%	7.02%	8.71%
Free Cash Flow Per Share	-0.61	0.03	0.89	0.70	0.87
Cash Interest Paid	47.06	41.46	40.36	33.86	29.12
Cash Income Tax Paid	28.33	3.73	4.73	2.47	-5.94
Levered Free Cash Flow	-44.55	-6.84	65.95	79.61	53.72
Unlevered Free Cash Flow	-14.82	19.8	91.49	94.09	67.57
Change in Working Capital	4.91	35.36	19.8	-51.15	-99.63

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