IST:EPLAS Cash Flow Statement

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

Millions TRY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	-248.57	-348.39	104.09	24.18	-41.75	29.95
Depreciation & Amortization	134.53	97.37	51.44	32.09	6.09	2.63
Other Amortization	-	-	-	-	0.07	0.05
Loss (Gain) From Sale of Assets	-	-	-	-	-0.57	-12.66
Asset Writedown & Restructuring Costs	30.49	30.49	24.36	-	-	-
Loss (Gain) From Sale of Investments	-9.09	-	-	-	-	-
Provision & Write-off of Bad Debts	-1.14	2.87	8.55	9	11.02	0.07
Other Operating Activities	3.63	-35.44	-297.03	-97.67	71.46	2.94
Change in Accounts Receivable	-76.05	51.49	132.94	-124.56	-12.01	3.29
Change in Inventory	-57.68	137.45	24.44	56.21	-21.4	-23.46
Change in Accounts Payable	57.18	26.47	107.93	-12.34	11.26	9.33
Change in Unearned Revenue	-	-	-	165.86	-0.01	8.74
Change in Other Net Operating Assets	-32.23	94.54	-353.22	-216.22	70.99	-4.29
Operating Cash Flow	-198.94	56.85	-196.5	-163.45	95.16	16.59
Operating Cash Flow Growth	-	-	-	-	473.63%	13.41%
Capital Expenditures	38.58	-43.04	-74.18	-24.27	-149.94	-5.39
Sale of Property, Plant & Equipment	2.81	0.07	0.03	0.8	0.75	-
Divestitures	-	-	-	-	-	49.97
Sale (Purchase) of Intangibles	0.33	-	-	-	-	-
Sale (Purchase) of Real Estate	-	-	-	2.61	-	15.43
Other Investing Activities	397.19	546.83	651.54	1.33	0.83	1.08
Investing Cash Flow	438.91	503.87	577.39	-19.53	-148.36	61.08
Long-Term Debt Issued	-	156.8	40.21	9.18	24.25	-
Long-Term Debt Repaid	-	-149.94	-39.68	-18.99	-3.74	-7.4
Net Debt Issued (Repaid)	60.5	6.86	0.53	-9.81	20.52	-7.4
Issuance of Common Stock	-	-	-	286.5	-	-
Other Financing Activities	-287.01	-570.15	-609.66	-0.78	-16.11	1.68
Financing Cash Flow	-226.51	-563.29	-609.13	275.91	4.4	-5.72
Foreign Exchange Rate Adjustments	-17.03	0	-0.97	-0.72	-0.48	-0.11
Miscellaneous Cash Flow Adjustments	2.97	4.83	96.28	-	-	-
Net Cash Flow	-0.6	2.25	-132.93	92.22	-49.29	71.84
Free Cash Flow	-160.36	13.81	-270.68	-187.72	-54.78	11.19
Free Cash Flow Growth	-	-	-	-	-	-14.25%
Free Cash Flow Margin	-10.47%	0.89%	-12.61%	-12.67%	-12.71%	4.17%
Free Cash Flow Per Share	-0.84	0.07	-1.42	-1.07	-0.40	0.08
Cash Interest Paid	-	18.44	9.79	35.32	32.51	6.87
Cash Income Tax Paid	-	28.65	60.43	47.79	7.04	8.05
Levered Free Cash Flow	113.61	187.39	-217.05	-110.97	10.44	14.9
Unlevered Free Cash Flow	146.56	210.13	-193.32	-75.43	22.92	15.07
Change in Working Capital	-108.79	309.95	-87.91	-131.05	48.84	-6.4

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.