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	Nov 30, 2024	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022	Feb 28, 2021
Net Income	89.31	211.93	236.43	94.29	23.67
Depreciation & Amortization	98.28	64.11	43.23	36.43	32.73
Loss (Gain) From Sale of Assets	-	-	-	-0.23	-
Other Operating Activities	6.63	-17.26	4.2	15.6	0.35
Change in Accounts Receivable	-103.38	-18.33	-159.4	-66.35	-39.32
Change in Accounts Payable	-30.91	85.07	-10.13	15.61	26.32
Change in Other Net Operating Assets	-2.49	-3.67	-0.15	0.76	-1.45
Operating Cash Flow	57.44	321.86	114.18	96.1	42.29
Operating Cash Flow Growth	-77.59%	181.88%	18.81%	127.24%	-
Capital Expenditures	-96.56	-946.48	-152.28	-20.32	-58.59
Sale of Property, Plant & Equipment	-	-	-	10.29	-
Investment in Securities	10.75	435.46	-429.83	-17.92	15.49
Other Investing Activities	-11.39	0.08	0.08	0.25	0.15
Investing Cash Flow	-97.2	-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	-113.11	-40.18	-33.24	-41.3	-33.67
Net Debt Issued (Repaid)	-32.22	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	72.66	-2.47	-31.4	-0.6	-0.74
Financing Cash Flow	3.26	124.87	474.2	-41.91	8.36
Net Cash Flow	-36.51	-64.21	6.36	26.49	7.69
Free Cash Flow	-39.13	-624.62	-38.09	75.78	-16.3
Free Cash Flow Margin	-3.37%	-52.24%	-3.48%	9.75%	-2.66%
Free Cash Flow Per Share	-0.03	-0.50	-0.04	0.08	-
Cash Interest Paid	34.12	13.56	6.82	6.33	7.84
Cash Income Tax Paid	20.85	32.64	11.63	3.53	3.63
Levered Free Cash Flow	-13.38	-756.39	-60.56	54.85	-
Unlevered Free Cash Flow	15.44	-747.54	-56.3	58.8	-
Change in Net Working Capital	69.48	4.17	107.14	29.2	-

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