Asia Brands Berhad Cash Flow Statement

Financials in millions MYR. Fiscal year is April - March.

Millions MYR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	0.64	2.98	8.48	12.1	15.6	16.22
Depreciation & Amortization	9.15	9.55	9.53	7.95	8.1	8.17
Loss (Gain) From Sale of Assets	-	-	-	-0.06	-	-0
Asset Writedown & Restructuring Costs	0.01	0.01	0	0.01	0.08	0
Loss (Gain) From Sale of Investments	-0.1	-0.1	-0.19	-0.47	-0.1	0.04
Provision & Write-off of Bad Debts	0.11	0.11	0.19	-	-0.38	-0.05
Other Operating Activities	0.67	0.83	0.54	4.19	7.5	3.7
Change in Accounts Receivable	4.96	4.96	-3.39	-1.41	-0.6	-5.45
Change in Inventory	17.98	17.98	-7.98	-23.36	1.17	6.32
Change in Accounts Payable	-13.07	-13.07	-6.84	7.69	1.68	-4.7
Change in Other Net Operating Assets	2.1	-	-	-	-	-
Operating Cash Flow	22.44	23.24	0.35	6.63	33.04	24.26
Operating Cash Flow Growth	21.90%	6618.01%	-94.78%	-79.94%	36.20%	12.82%
Capital Expenditures	-3.45	-2.17	-7.21	-2.48	-1.28	-1.3
Sale of Property, Plant & Equipment	0	-	-	-	-	0
Cash Acquisitions	-	-	-	-	-	-0
Investment in Securities	0.1	0.1	0.19	1.01	11.47	-5.56
Other Investing Activities	0.53	0.33	0.19	0.13	0.22	0.31
Investing Cash Flow	-2.82	-1.74	-6.83	-1.34	10.41	-6.55
Short-Term Debt Issued	-	-	19.97	13.37	-	1.22
Long-Term Debt Issued	-	-	-	10	-	-
Total Debt Issued	-	-	19.97	23.37	-	1.22
Short-Term Debt Repaid	-	-8.76	-2.52	-	-12.22	-2.07
Long-Term Debt Repaid	-	-11.98	-8.05	-25.93	-15.33	-15.35
Total Debt Repaid	-11.04	-20.74	-10.57	-25.93	-27.55	-17.42
Net Debt Issued (Repaid)	-11.04	-20.74	9.4	-2.56	-27.55	-16.2
Common Dividends Paid	-4.65	-2.33	-4.65	-4.65	-2.33	-
Other Financing Activities	-	-	-	-1.37	0	0.25
Financing Cash Flow	-15.69	-23.07	4.75	-8.59	-29.87	-15.95
Net Cash Flow	3.93	-1.57	-1.74	-3.3	13.57	1.76
Free Cash Flow	18.99	21.07	-6.87	4.15	31.76	22.96
Free Cash Flow Growth	18.10%	-	-	-86.94%	38.33%	37.06%
Free Cash Flow Margin	11.92%	12.28%	-3.52%	2.25%	19.58%	13.49%
Free Cash Flow Per Share	0.08	0.09	-0.03	0.02	0.14	0.10
Cash Interest Paid	1.91	2.5	2.77	2.14	2.46	3.46
Cash Income Tax Paid	0.09	0.58	1.22	2.12	0.87	0.38
Levered Free Cash Flow	22.02	19.65	-9.22	0.84	25.24	17.48
Unlevered Free Cash Flow	23.22	21.21	-7.49	2.18	26.78	19.64
Change in Working Capital	11.96	9.87	-18.2	-17.08	2.24	-3.82

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