Image Plus Consultants Limited (JMSE: IPCL)

Image Plus Consultants Cash Flow Statement

Financials in millions JMD. Fiscal year is March - February.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 31, 2024	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022	Feb 28, 2021
Net Income	124.56	211.93	236.43	94.29	23.67
Depreciation & Amortization	87.96	64.11	43.23	36.43	32.73
Loss (Gain) From Sale of Assets	-	-	-	-0.23	-
Other Operating Activities	5.17	-17.26	4.2	15.6	0.35
Change in Accounts Receivable	378.94	-18.33	-159.4	-66.35	-39.32
Change in Accounts Payable	25.95	85.07	-10.13	15.61	26.32
Change in Other Net Operating Assets	-34.51	-3.67	-0.15	0.76	-1.45
Operating Cash Flow	588.07	321.86	114.18	96.1	42.29
Operating Cash Flow Growth	-	181.88%	18.81%	127.24%	-
Capital Expenditures	-849.27	-946.48	-152.28	-20.32	-58.59
Sale of Property, Plant & Equipment	-	-	-	10.29	-
Investment in Securities	6.28	435.46	-429.83	-17.92	15.49
Other Investing Activities	-11.4	0.08	0.08	0.25	0.15
Investing Cash Flow	-854.39	-510.93	-582.02	-27.71	-42.95
Long-Term Debt Issued	-	241.88	73.06	-	42.77
Short-Term Debt Repaid	-	-	-	-	-4.5
Long-Term Debt Repaid	-	-40.18	-33.24	-41.3	-29.17
Total Debt Repaid	-67.77	-40.18	-33.24	-41.3	-33.67
Net Debt Issued (Repaid)	184.04	201.7	39.82	-41.3	9.1
Issuance of Common Stock	-	-	495.78	-	-
Common Dividends Paid	-37.18	-74.37	-30	-	-
Other Financing Activities	-2.95	-2.47	-31.4	-0.6	-0.74
Financing Cash Flow	143.9	124.87	474.2	-41.91	8.36
Net Cash Flow	-122.44	-64.21	6.36	26.49	7.69
Free Cash Flow	-261.2	-624.62	-38.09	75.78	-16.3
Free Cash Flow Margin	-22.13%	-52.24%	-3.48%	9.75%	-2.66%
Free Cash Flow Per Share	-0.21	-0.50	-0.04	0.08	-
Cash Interest Paid	23.13	13.56	6.82	6.33	7.84
Cash Income Tax Paid	22.21	32.64	11.63	3.53	3.63
Levered Free Cash Flow	-291.96	-756.39	-60.56	54.85	-
Unlevered Free Cash Flow	-269.99	-747.54	-56.3	58.8	-
Change in Net Working Capital	-392.45	4.17	107.14	29.2	-

Source: S&P Capital IQ. Standard template. Financial Sources.