Penguin International Limited (FRA:O1U1)

Penguin International Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	39.67	35.53	16.74	10.56	12.67	13.21
Depreciation & Amortization	18.5	17.29	14.34	11.86	11.47	9.93
Other Amortization	0.65	0.65	0.48	0.47	0.46	0.48
Loss (Gain) From Sale of Assets	-8.64	-4.36	-5.73	-3.58	-3.71	-5.33
Asset Writedown & Restructuring Costs	-0.32	-0.03	-1.71	0.15	0.06	0.02
Provision & Write-off of Bad Debts	-0.48	1.97	-	-0.34	0.24	0.32
Other Operating Activities	7.16	6.05	4.16	0.8	-0.94	0.06
Change in Accounts Receivable	7.1	-14.64	-19.82	5.83	-33.47	4.27
Change in Inventory	-15.12	-24.49	-15.95	-32.89	0.12	-15.9
Change in Accounts Payable	10.64	2.45	-22.53	19.81	-6.91	2.73
Change in Unearned Revenue	-26.24	-9.95	35.48	6.67	1.44	0.23
Change in Other Net Operating Assets	-4.63	6.26	-14.38	6.07	0.91	-15.39
Operating Cash Flow	28.3	16.75	-8.92	25.42	-17.64	-5.36
Capital Expenditures	-33.66	-19.88	-19.58	-48.06	-23.86	-36.09
Sale of Property, Plant & Equipment	25.06	12.85	26.15	14.34	13.26	21.76
Investing Cash Flow	-8.6	-7.03	6.57	-33.72	-10.6	-14.33
Long-Term Debt Issued	-	25.26	26.47	11.16	12.24	5
Long-Term Debt Repaid	-	-20.66	-7.18	-3.77	-3.27	-2.1
Net Debt Issued (Repaid)	-1.66	4.6	19.29	7.39	8.97	2.91
Common Dividends Paid	-10.66	-7.53	-4.95	-4.95	-	-3.85
Other Financing Activities	-0.34	-0.59	-4.52	-0.39	2.57	-1.88
Financing Cash Flow	-12.66	-3.52	9.81	2.05	11.54	-2.83
Foreign Exchange Rate Adjustments	-0.27	0.43	-0.21	-0.2	0.33	0.71
Net Cash Flow	6.77	6.63	7.26	-6.45	-16.37	-21.81
Free Cash Flow	-5.36	-3.13	-28.5	-22.64	-41.5	-41.45
Free Cash Flow Margin	-1.80%	-1.33%	-15.44%	-16.74%	-31.29%	-34.71%
Free Cash Flow Per Share	-0.02	-0.01	-0.13	-0.10	-0.19	-0.19
Cash Interest Paid	2.74	2.66	2.13	0.55	0.44	0.22
Cash Income Tax Paid	4.88	2.49	2.41	2.09	2.18	1.17
Levered Free Cash Flow	2.02	-7.3	-9.38	-9.03	-22.07	-33.13
Unlevered Free Cash Flow	3.72	-5.66	-8.06	-8.7	-21.8	-33.01
Change in Working Capital	-28.23	-40.37	-37.19	5.5	-37.91	-24.05

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