IPC Corporation Cash Flow Statement

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

Millions SGD. 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	-3.27	6.07	-0.63	-7.54	-8.85
Depreciation & Amortization	3.22	0.09	0.5	1.16	1.41
Other Amortization	-	-	0.17	0.48	0.49
Loss (Gain) From Sale of Assets	-0.02	-0.04	-0.03	-0.01	-0.08
Asset Writedown & Restructuring Costs	1.09	-1.03	1.15	1.55	-
Loss (Gain) From Sale of Investments	-9.83	-7.27	-3.83	0.7	2.99
Other Operating Activities	6.79	0.38	1.08	0.53	1.93
Change in Accounts Receivable	0.13	-0.16	0.14	0.12	0.01
Change in Inventory	0.2	0.1	0.68	0.14	2.01
Change in Accounts Payable	-3.29	1.18	1.32	0.61	-0.05
Change in Other Net Operating Assets	0.01	-0	0.01	0.01	-
Operating Cash Flow	-4.97	-0.69	0.55	-2.26	-0.13
Capital Expenditures	-0.62	-1.3	-0.03	-0	-0.42
Sale of Property, Plant & Equipment	0.17	0.24	0.1	-	0.41
Investment in Securities	21.75	-	-	-	0.89
Investing Cash Flow	21.29	-1.06	0.06	-0	0.88
Long-Term Debt Issued	1.27	5.2	-	1.74	0.94
Long-Term Debt Repaid	-0.85	-2.91	-1.14	-1.17	-5.71
Net Debt Issued (Repaid)	0.43	2.28	-1.14	0.57	-4.77
Other Financing Activities	-0.28	-0.07	-0.28	-0.34	-0.55
Financing Cash Flow	0.15	2.21	-1.42	0.23	-5.32
Foreign Exchange Rate Adjustments	-0.02	0	-0.04	-0.1	0.23
Net Cash Flow	16.45	0.46	-0.84	-2.13	-4.34
Free Cash Flow	-5.59	-2	0.52	-2.26	-0.55
Free Cash Flow Margin	-291.00%	-89.31%	16.36%	-151.68%	-13.26%
Free Cash Flow Per Share	-0.07	-0.02	0.01	-0.03	-0.01
Cash Interest Paid	-	0.28	0.28	0.34	0.55
Cash Income Tax Paid	-	0.12	0.05	0.37	0.06
Levered Free Cash Flow	40.78	-3.02	-34.87	-0.18	0.77
Unlevered Free Cash Flow	40.96	-2.84	-34.7	0.04	1.11
Change in Working Capital	-2.96	1.11	2.14	0.88	1.97

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