JMSE:ONE Cash Flow Statement

Financials in millions JMD. Fiscal year is September - August.

Millions JMD. Fiscal year is Sep - Aug.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 28, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Aug '21 Aug 31, 2021
Net Income	108.7	85.93	0.94	-37.76	12.26	67.45
Depreciation & Amortization	11.59	11.83	10.13	3.4	0.92	1.94
Other Amortization	0.64	0.64	0.65	0.23	0.06	-
Loss (Gain) From Sale of Assets	0.04	0.21	0.45	-	-0.01	0.21
Provision & Write-off of Bad Debts	1.55	1.55	-0.34	-9.66	-12.56	-0.38
Other Operating Activities	17.5	16.57	-1.65	7.1	16.41	12.77
Change in Accounts Receivable	-57.73	-91.88	-13.56	2.28	38.51	-105.57
Change in Inventory	12.81	16.44	-5.12	-17.75	1.94	-7.84
Change in Accounts Payable	-40.16	5.67	34.77	1.55	-20.18	41.06
Change in Unearned Revenue	-2.6	16.35	-0.7	-0.6	0.48	1.55
Change in Other Net Operating Assets	-13.91	-2.29	-0.38	-4.26	-20.96	8.84
Operating Cash Flow	38.44	61.01	25.19	-55.48	16.87	20.02
Operating Cash Flow Growth	-75.40%	142.21%	-	-	-15.73%	-62.62%
Capital Expenditures	-2.05	-11.62	-28.8	-27.89	-1.03	-2.54
Sale of Property, Plant & Equipment	0.16	0.02	7.64	-	0.06	-
Sale (Purchase) of Intangibles	-60.24	-65.56	-77.58	-63.95	-62.93	-62.47
Other Investing Activities	-	-	-	-	-5	-
Investing Cash Flow	-62.14	-77.15	-98.74	-91.84	-68.89	-65.01
Long-Term Debt Issued	-	1.79	87	28.5	30	75
Long-Term Debt Repaid	-	-18.38	-13.47	-72.52	-78.75	-5.46
Net Debt Issued (Repaid)	-19.33	-16.59	73.53	-44.02	-48.75	69.54
Issuance of Common Stock	-	-	-	-	370.76	-
Other Financing Activities	-18.56	-15.77	-13.76	-4.84	-54.32	-11.28
Financing Cash Flow	-37.89	-32.35	59.77	-48.85	267.68	58.25
Miscellaneous Cash Flow Adjustments	-	-	0	-	-	-
Net Cash Flow	-61.59	-48.5	-13.78	-196.18	215.66	13.26
Free Cash Flow	36.39	49.39	-3.61	-83.37	15.84	17.48
Free Cash Flow Growth	-76.74%	-	-	-	-9.40%	-66.55%
Free Cash Flow Margin	9.86%	13.20%	-1.19%	-31.27%	5.93%	6.50%
Free Cash Flow Per Share	0.02	0.03	-0.00	-0.04	0.01	0.02
Cash Interest Paid	18.56	15.77	13.76	4.84	12.81	11.28
Cash Income Tax Paid	-	-	-	3.36	-	-
Levered Free Cash Flow	-81.71	-63.66	-89.93	-142.17	-61.13	-81.58
Unlevered Free Cash Flow	-69.32	-53.28	-80.78	-138.76	-53.13	-74.22
Change in Working Capital	-101.59	-55.71	15	-18.79	-0.21	-61.96

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