Cowell e Holdings Cash Flow Statement

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	119.06	46.59	84.31	49.81
Depreciation & Amortization	45.76	30.03	23.38	22.54
Other Amortization	0.7	0.71	0.87	1.08
Loss (Gain) From Sale of Assets	1.11	1.3	14.37	18.33
Asset Writedown & Restructuring Costs	49.37	1.22	-	-
Stock-Based Compensation	3.44	1.31	1.84	1.15
Provision & Write-off of Bad Debts	1.29	0.8	-	-
Other Operating Activities	14.59	-10.77	-23.53	1.35
Change in Accounts Receivable	-269.93	22.37	-81.67	-9.96
Change in Inventory	-181.29	4.44	0.36	-52.92
Change in Accounts Payable	278.85	13.52	77.31	33.36
Change in Unearned Revenue	1.16	1.88	-	-
Change in Other Net Operating Assets	-0.02	0.04	-0.1	-0.18
Operating Cash Flow	64.08	113.44	97.12	64.54
Operating Cash Flow Growth	-43.51%	16.80%	50.48%	-36.19%
Capital Expenditures	-247.96	-80.73	-91.95	-25.06
Sale of Property, Plant & Equipment	0.15	-	-	-
Sale (Purchase) of Intangibles	-0.53	-0.06	-0.72	-1.23
Investment in Securities	94.86	-163.49	-89.99	-7.76
Other Investing Activities	17.54	3.46	7.14	1.34
Investing Cash Flow	-135.94	-240.82	-175.52	-32.71
Short-Term Debt Issued	-	-	217.99	72.87
Long-Term Debt Issued	1,202	1,134	-	-
Total Debt Issued	1,202	1,134	217.99	72.87
Short-Term Debt Repaid	-	-	-274.46	-
Long-Term Debt Repaid	-1,156	-877.81	-4.04	-2.96
Total Debt Repaid	-1,156	-877.81	-278.5	-2.96
Net Debt Issued (Repaid)	45.95	256.04	-60.51	69.9
Issuance of Common Stock	5.18	7.93	8.94	0.07
Repurchase of Common Stock	-7.8	-	-	-
Other Financing Activities	45.64	-83.9	-4.02	-0.89
Financing Cash Flow	88.97	180.07	-55.59	69.08
Foreign Exchange Rate Adjustments	-0.48	-0.47	-9.75	2.72
Net Cash Flow	16.62	52.22	-143.74	103.64
Free Cash Flow	-183.88	32.71	5.18	39.48
Free Cash Flow Growth	-	532.08%	-86.89%	-51.70%
Free Cash Flow Margin	-7.37%	3.54%	0.46%	4.94%
Free Cash Flow Per Share	-0.21	0.04	0.01	0.05
Cash Interest Paid	17.95	9.57	5.12	0.89
Cash Income Tax Paid	6.49	6.93	19.31	11.27
Levered Free Cash Flow	-151.65	-68.79	-3.74	16.72
Unlevered Free Cash Flow	-139.96	-62.81	-0.54	17.28
Change in Working Capital	-171.23	42.25	-4.11	-29.7

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.