Kelsian Group Cash Flow Statement

Financials in millions AUD. Fiscal year is July - June.

Millions AUD. Fiscal year is Jul - Jun.

Fiscal Year	FY 2025	FY 2024	FY 2024	FY 2023	FY 2023
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Jun '23 Jun 30, 2023
Net Income	54.49	61.6	58.01	58.4	21
Depreciation & Amortization	148.86	149	143.18	143.3	77.37
Other Amortization	0.11	-	0.11	-	0.04
Loss (Gain) From Sale of Assets	44.7	-	-0.91	-	-3.81
Asset Writedown & Restructuring Costs	0.25	-	-	-	0.62
Stock-Based Compensation	0.92	-	2.7	-	1.01
Other Operating Activities	-4.12	-5.4	-4.9	-55	27.34
Change in Accounts Receivable	-27.39	-	-37.85	-	2.32
Change in Inventory	-2.39	-	-4.5	-	-2.57
Change in Accounts Payable	-26.34	-	-40.47	-	-5.84
Change in Unearned Revenue	1.29	-	-0.47	-	0.28
Change in Income Taxes	1.95	-	5.75	-	-7.65
Change in Other Net Operating Assets	22.51	-	35	-	22.28
Operating Cash Flow	205.17	205.2	146.7	146.7	128.98
Operating Cash Flow Growth	-0.01%	39.88%	0.00%	13.74%	12.12%
Capital Expenditures	-164.5	-165.1	-148.52	-149.8	-100.17
Sale of Property, Plant & Equipment	27.57	27.6	20.24	20.2	14.2
Cash Acquisitions	-2.96	-3	-28.43	-28.4	-563.51
Sale (Purchase) of Intangibles	-0.58	-	-1.31	-	-0.76
Other Investing Activities	-	-	-104.97	-105	-
Investing Cash Flow	-140.47	-140.5	-262.98	-263	-650.24
Long-Term Debt Issued	57.55	57.5	167.16	167.2	332.76
Long-Term Debt Repaid	-36.18	-36.2	-26.63	-26.7	-33.93
Net Debt Issued (Repaid)	21.37	21.3	140.53	140.5	298.82
Issuance of Common Stock	-	-	-	-	274.88
Common Dividends Paid	-40.91	-40.9	-47.14	-47.1	-37.15
Other Financing Activities	-	-	-0.63	-0.6	-0.87
Financing Cash Flow	-19.54	-19.6	92.75	92.8	535.68
Foreign Exchange Rate Adjustments	3.15	-	0.06	-	2.42
Net Cash Flow	48.31	45.1	-23.47	-23.5	16.85
Free Cash Flow	40.67	40.1	-1.82	-3.1	28.81
Free Cash Flow Growth	1.42%	-	-	-	-59.95%
Free Cash Flow Margin	1.83%	1.81%	-0.09%	-0.15%	2.02%
Free Cash Flow Per Share	0.15	-	-0.01	-	0.12
Cash Interest Paid	63.99	-	53.96	-	22.02
Cash Income Tax Paid	20.82	20.8	16.49	16.5	23.45
Levered Free Cash Flow	24.52	-	-1.76	-	15.22
Unlevered Free Cash Flow	64.51	-	32.07	-	29.18
Change in Working Capital	-40.04	-	-51.47	-	5.42

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