AYER Holdings 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	57.14	36.92	43.57	35.34	17.57
Depreciation & Amortization	4.32	3.87	3.75	3.66	3.55
Loss (Gain) From Sale of Assets	-0.07	-	-0.02	-	-
Asset Writedown & Restructuring Costs	1.06	-	-	0.01	-
Loss (Gain) on Equity Investments	-	-0.01	-0.13	-0.22	-0.2
Other Operating Activities	7.77	-4.42	-3.05	1.01	-0.9
Change in Accounts Receivable	-34.88	10.12	-10.29	-6.08	-10.78
Change in Inventory	-3.08	-2.39	9.33	4.25	22.28
Change in Accounts Payable	14.85	11.76	3.6	3.86	8.93
Operating Cash Flow	47.11	55.85	46.76	41.83	40.45
Operating Cash Flow Growth	-15.65%	19.43%	11.78%	3.43%	12.74%
Capital Expenditures	-6.15	-5.73	-7.81	-6.67	-3.06
Sale of Property, Plant & Equipment	-	-	0.02	-	-
Sale (Purchase) of Real Estate	-52.58	-1.2	-13.68	-1.72	-1.29
Investment in Securities	-	-	4.21	-	-
Other Investing Activities	0.88	-3.35	-0.99	0.18	0.48
Investing Cash Flow	-57.84	-10.28	-18.24	-8.2	-3.88
Short-Term Debt Issued	2.83	-	-	-	-
Total Debt Issued	2.83	-	-	-	-
Short-Term Debt Repaid	-2.83	-	-	-	-
Long-Term Debt Repaid	-0.22	-0.21	-0.2	-0.2	-0.2
Total Debt Repaid	-3.05	-0.21	-0.2	-0.2	-0.2
Net Debt Issued (Repaid)	-0.22	-0.21	-0.2	-0.2	-0.2
Common Dividends Paid	-44.91	-14.97	-14.97	-7.49	-3.07
Other Financing Activities	-0.03	-0.01	-0.01	-0.01	-0.01
Financing Cash Flow	-45.16	-15.19	-15.18	-7.7	-3.28
Net Cash Flow	-55.89	30.38	13.34	25.94	33.29
Free Cash Flow	40.96	50.12	38.96	35.17	37.38
Free Cash Flow Growth	-18.26%	28.65%	10.76%	-5.92%	11.43%
Free Cash Flow Margin	23.94%	46.51%	28.84%	32.87%	49.22%
Free Cash Flow Per Share	0.55	0.67	0.52	0.47	0.50
Cash Interest Paid	0.03	0.01	0.01	0.01	0.01
Cash Income Tax Paid	12.58	15.87	17.95	11.57	6.32
Levered Free Cash Flow	97.74	-12.51	-15.04	54.28	23.37
Unlevered Free Cash Flow	97.76	-12.5	-15.04	54.28	23.37
Change in Working Capital	-23.1	19.49	2.64	2.03	20.42

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