Berger Paints Jamaica Cash Flow Statement

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

Millions JMD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	28.98	9.34	105.68	-218.42	0.7	123.34
Depreciation & Amortization	104.88	104.16	99.41	105.11	90.58	73.67
Loss (Gain) From Sale of Assets	0.51	-	-1.9	-0.24	-1.44	-
Provision & Write-off of Bad Debts	10.37	2	40.91	-1.46	1.02	-5.17
Other Operating Activities	22	40.56	62.22	-3.02	-21.56	52.49
Change in Accounts Receivable	138.55	-41.79	-136.52	0.89	-185.87	-63.4
Change in Inventory	-208.26	-551.15	19.19	163.39	-118.72	-294.56
Change in Accounts Payable	-51.93	25.27	45.41	52.2	9.67	48.95
Change in Other Net Operating Assets	61	580.45	-144.51	45.5	246.89	280.27
Operating Cash Flow	106.09	168.83	89.89	143.95	21.26	215.59
Operating Cash Flow Growth	3480.49%	87.81%	-37.55%	577.01%	-90.14%	-
Capital Expenditures	-33.15	-30.39	-32.39	-221.51	-21.88	-129.35
Sale of Property, Plant & Equipment	-	-	2.38	1.64	1.44	-
Investing Cash Flow	-33.15	-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)	-22.95	-23.25	-26.64	-21.73	-13.81	-14.99
Common Dividends Paid	-30.38	-30.36	-0.92	-	-6.72	-0.18
Financing Cash Flow	-53.33	-53.62	-27.56	-21.73	-20.53	-15.17
Foreign Exchange Rate Adjustments	15.28	-4.42	0.65	-3.64	2.97	-6.2
Miscellaneous Cash Flow Adjustments	0	-	-0	-	-	-
Net Cash Flow	34.9	80.4	32.97	-101.29	-16.74	64.87
Free Cash Flow	72.94	138.44	57.5	-77.55	-0.62	86.24
Free Cash Flow Growth	-	140.75%	-	-	-	-
Free Cash Flow Margin	2.10%	4.14%	1.65%	-2.31%	-0.02%	2.77%
Free Cash Flow Per Share	0.34	0.65	0.27	-0.36	-0.00	0.40
Cash Interest Paid	5.33	5.33	4.05	5.91	1.98	3.39
Cash Income Tax Paid	-	-	-	9.07	48.54	0.03
Levered Free Cash Flow	45.53	118.77	38.45	5.83	26	22.61
Unlevered Free Cash Flow	48.86	122.1	40.98	9.53	27.24	24.72
Change in Working Capital	-60.65	12.77	-216.43	261.98	-48.04	-28.74

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