Image Plus Consultants Cash Flow Statement

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

Millions JMD. Fiscal year is Mar - Feb.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug '25 Aug 31, 2025	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022	Feb '21 Feb 28, 2021
Net Income	51.62	43.93	211.93	236.43	94.29	23.67
Depreciation & Amortization	110.59	108.43	64.11	43.23	36.43	32.73
Loss (Gain) From Sale of Assets	-	-	-	-	-0.23	-
Other Operating Activities	3.35	-17.34	-17.26	4.2	15.6	0.35
Change in Accounts Receivable	232.81	-53.01	-18.33	-159.4	-66.35	-39.32
Change in Accounts Payable	-123.5	-73.89	85.07	-10.13	15.61	26.32
Change in Other Net Operating Assets	30.71	-5.33	-3.67	-0.15	0.76	-1.45
Operating Cash Flow	305.58	2.79	321.86	114.18	96.1	42.29
Operating Cash Flow Growth	-48.03%	-99.13%	181.88%	18.81%	127.24%	-
Capital Expenditures	-100.4	-25.51	-946.48	-152.28	-20.32	-58.59
Sale of Property, Plant & Equipment	-	-	-	-	10.29	-
Investment in Securities	6.17	12.63	435.46	-429.83	-17.92	15.49
Other Investing Activities	-1.05	0.08	0.08	0.08	0.25	0.15
Investing Cash Flow	-95.29	-12.79	-510.93	-582.02	-27.71	-42.95
Long-Term Debt Issued	-	68.04	241.88	73.06	-	42.77
Short-Term Debt Repaid	-	-31.87	-	-	-	-4.5
Long-Term Debt Repaid	-	-89.23	-40.18	-33.24	-41.3	-29.17
Total Debt Repaid	-122.82	-121.11	-40.18	-33.24	-41.3	-33.67
Net Debt Issued (Repaid)	-122.82	-53.07	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	46.88	117.97	-2.47	-31.4	-0.6	-0.74
Financing Cash Flow	-75.94	27.72	124.87	474.2	-41.91	8.36
Net Cash Flow	134.35	17.72	-64.21	6.36	26.49	7.69
Free Cash Flow	205.17	-22.71	-624.62	-38.09	75.78	-16.3
Free Cash Flow Margin	19.21%	-2.10%	-52.24%	-3.48%	9.75%	-2.66%
Free Cash Flow Per Share	0.20	-0.02	-0.50	-0.04	0.08	-
Cash Interest Paid	45.19	38.68	13.56	6.82	6.33	7.84
Cash Income Tax Paid	-	20.42	32.64	11.63	3.53	3.63
Levered Free Cash Flow	198.11	77.81	-756.39	-60.56	54.85	-
Unlevered Free Cash Flow	226.93	101.98	-747.54	-56.3	58.8	-
Change in Working Capital	140.01	-132.23	63.07	-169.68	-49.98	-14.46

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