Berger Paints Jamaica Cash Flow Statement

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

Millions JMD. 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	9.34	105.68	-218.42	0.7	123.34
Depreciation & Amortization	104.16	99.41	105.11	90.58	73.67
Loss (Gain) From Sale of Assets	-	-1.9	-0.24	-1.44	-
Provision & Write-off of Bad Debts	2	40.91	-1.46	1.02	-5.17
Other Operating Activities	40.56	62.22	-3.02	-21.56	52.49
Change in Accounts Receivable	-41.79	-136.52	0.89	-185.87	-63.4
Change in Inventory	-551.15	19.19	163.39	-118.72	-294.56
Change in Accounts Payable	25.27	45.41	52.2	9.67	48.95
Change in Other Net Operating Assets	580.45	-144.51	45.5	246.89	280.27
Operating Cash Flow	168.83	89.89	143.95	21.26	215.59
Operating Cash Flow Growth	87.81%	-37.55%	577.01%	-90.14%	-
Capital Expenditures	-30.39	-32.39	-221.51	-21.88	-129.35
Sale of Property, Plant & Equipment	-	2.38	1.64	1.44	-
Investing Cash Flow	-30.39	-30.01	-219.87	-20.45	-129.35
Long-Term Debt Repaid	-23.25	-26.64	-21.73	-13.81	-14.99
Net Debt Issued (Repaid)	-23.25	-26.64	-21.73	-13.81	-14.99
Common Dividends Paid	-30.36	-0.92	-	-6.72	-0.18
Financing Cash Flow	-53.62	-27.56	-21.73	-20.53	-15.17
Foreign Exchange Rate Adjustments	-4.42	0.65	-3.64	2.97	-6.2
Net Cash Flow	80.4	32.97	-101.29	-16.74	64.87
Free Cash Flow	138.44	57.5	-77.55	-0.62	86.24
Free Cash Flow Growth	140.75%	-	-	-	-
Free Cash Flow Margin	4.14%	1.65%	-2.31%	-0.02%	2.77%
Free Cash Flow Per Share	0.59	0.27	-0.36	-0.00	0.40
Cash Interest Paid	-	4.05	5.91	1.98	3.39
Cash Income Tax Paid	-	-	9.07	48.54	0.03
Levered Free Cash Flow	118.77	38.45	5.83	26	22.61
Unlevered Free Cash Flow	118.77	40.98	9.53	27.24	24.72
Change in Working Capital	12.77	-216.43	261.98	-48.04	-28.74

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