Avaland Berhad 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 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	56.71	98.93	66.11	0.49	-16.24
Depreciation & Amortization	18.13	13.09	12.41	16.86	17.22
Loss (Gain) From Sale of Assets	-	-0.73	-5.41	-2.29	-1.71
Asset Writedown & Restructuring Costs	-	4.75	-	3.19	-0.28
Provision & Write-off of Bad Debts	2.21	1.27	0.4	2.77	0.12
Other Operating Activities	31.78	38.35	28.63	8.61	29.55
Change in Accounts Receivable	128.17	-128.78	-218.53	-15.78	31.91
Change in Inventory	-71.98	57.55	43.84	-11.51	67.29
Change in Accounts Payable	-20.9	37.77	53.89	-31.29	-2.4
Change in Unearned Revenue	-4.05	0.32	-2.47	-74.61	-161.14
Change in Other Net Operating Assets	41.09	-10.17	85.5	-22.76	-29.61
Operating Cash Flow	181.16	112.36	64.39	-126.32	-65.29
Operating Cash Flow Growth	61.23%	74.51%	-	-	-
Capital Expenditures	-11.72	-23.46	-4.08	-4.92	-3.47
Sale of Property, Plant & Equipment	-	0.76	5.61	4.21	2.75
Sale (Purchase) of Real Estate	-156.21	-63.78	-190.24	-3.7	-11.68
Other Investing Activities	6.66	3.47	2.69	4.71	4.55
Investing Cash Flow	-161.27	-83.01	-186.02	0.31	-7.84
Long-Term Debt Issued	111.36	413.07	383.66	102.86	-
Total Debt Issued	111.36	413.07	383.66	102.86	-
Long-Term Debt Repaid	-111.05	-219.26	-181.2	-281.93	-32.86
Total Debt Repaid	-111.05	-219.26	-181.2	-281.93	-32.86
Net Debt Issued (Repaid)	0.31	193.81	202.46	-179.07	-32.86
Common Dividends Paid	-7.29	-	-	-	-
Other Financing Activities	-33.3	16.65	-64.37	-79.14	-36.9
Financing Cash Flow	-40.28	210.46	138.09	-258.21	-69.76
Foreign Exchange Rate Adjustments	-0.25	-0.11	0.05	-0.06	-
Net Cash Flow	-20.64	239.7	16.5	-384.29	-142.9
Free Cash Flow	169.45	88.91	60.3	-131.24	-68.76
Free Cash Flow Growth	90.59%	47.43%	-	-	-
Free Cash Flow Margin	28.00%	9.95%	9.93%	-58.35%	-21.03%
Free Cash Flow Per Share	0.12	0.06	0.04	-0.09	-0.05
Cash Interest Paid	33	20.67	17.6	34.33	33.82
Cash Income Tax Paid	13.63	35.01	16.07	18.43	22.48
Levered Free Cash Flow	5.01	35.36	-156.44	-200.04	-23.6
Unlevered Free Cash Flow	27.65	51.81	-145.31	-179.62	-1.58
Change in Working Capital	72.33	-43.3	-37.76	-155.95	-93.96

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