KLSE:ATECH Cash Flow Statement

Financials in millions MYR. Fiscal year is January - December.

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022
Net Income	65.14	61.02	41.72	37.24	22.03
Depreciation & Amortization	14.59	12.92	12.72	8.75	5.61
Loss (Gain) From Sale of Assets	-0.03	-0	-0.08	0	-0
Asset Writedown & Restructuring Costs	-	0.17	-	-	-
Loss (Gain) From Sale of Investments	-1.03	-1.43	-0.58	-0.57	-
Stock-Based Compensation	-	0.12	0.32	0.1	-
Provision & Write-off of Bad Debts	-0.03	-	0.18	-	-
Other Operating Activities	2.08	-5.14	2.3	4.94	2.13
Change in Accounts Receivable	-8.91	-39.5	28.37	-39.04	11.08
Change in Inventory	24.88	19.11	-56.36	31.95	-61.43
Change in Accounts Payable	-15.96	28.35	42.43	-2.37	31.72
Operating Cash Flow	80.73	75.62	71.03	40.99	11.14
Operating Cash Flow Growth	6.76%	6.46%	73.27%	268.04%	7319.56%
Capital Expenditures	-20.35	-89.51	-19.28	-39.6	-33.38
Sale of Property, Plant & Equipment	0.03	0	0.09	0.01	0.01
Investment in Securities	-187.11	22.1	-21.64	-1.39	-
Other Investing Activities	23.15	2.14	-6.24	0.03	-1.2
Investing Cash Flow	-184.28	-65.27	-47.06	-40.95	-34.57
Short-Term Debt Issued	34.28	-	-	-	6.2
Long-Term Debt Issued	-	-	-	9.46	117.84
Total Debt Issued	34.28	-	-	9.46	124.04
Short-Term Debt Repaid	-	-	-	-25.9	-
Long-Term Debt Repaid	-3.44	-19.1	-	-3.05	-47.52
Total Debt Repaid	-3.44	-19.1	-79.67	-28.94	-47.52
Net Debt Issued (Repaid)	30.84	-19.1	-79.67	-19.49	76.52
Issuance of Common Stock	-	132.01	84.79	-	-
Common Dividends Paid	-39.23	-33.93	-18.48	-7.16	-0.56
Other Financing Activities	-0.29	-1.22	-0.65	-	-
Financing Cash Flow	-8.68	77.76	-14.01	-26.65	75.97
Foreign Exchange Rate Adjustments	-0.48	0.93	-0.65	-1.32	-0.01
Net Cash Flow	-112.71	89.04	9.31	-27.93	52.53
Free Cash Flow	60.38	-13.89	51.75	1.39	-22.24
Free Cash Flow Growth	-	-	3616.34%	-	-
Free Cash Flow Margin	9.63%	-2.31%	12.30%	0.29%	-6.06%
Free Cash Flow Per Share	0.05	-0.01	0.04	0.00	-0.03
Cash Interest Paid	0.18	0.68	1.6	3.7	3.72
Cash Income Tax Paid	15.23	6.62	3.06	1.53	2.15
Levered Free Cash Flow	64.43	-32.26	-	-3.83	-32.25
Unlevered Free Cash Flow	64.54	-31.82	-	-1.5	-29.93
Change in Working Capital	0.01	7.96	14.44	-9.46	-18.63

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