EP Manufacturing Bhd 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	9.38	18.45	20.36	0.4	-8.19
Depreciation & Amortization	26.45	26.26	26.62	25.88	30.02
Other Amortization	-	0.11	0.29	0.31	0.22
Loss (Gain) From Sale of Assets	-	-0.04	-12.54	-0.06	-0.21
Asset Writedown & Restructuring Costs	-	0.12	-	-0.07	-0.11
Loss (Gain) on Equity Investments	-1.48	-2.19	-2.68	-1.44	-1.01
Other Operating Activities	8.63	4.33	25.83	0.66	4.12
Change in Accounts Receivable	-11.58	22.37	-28.79	-29.42	10.48
Change in Inventory	-14.78	9.15	-23.39	-49.74	-5.82
Change in Accounts Payable	47.51	18.7	1.46	13.35	-4.43
Change in Unearned Revenue	-1.76	2.42	2.98	3.48	-
Operating Cash Flow	62.37	99.66	10.14	-36.65	25.07
Operating Cash Flow Growth	-37.42%	882.58%	-	-	-54.10%
Capital Expenditures	-83.43	-53.35	-29.74	-7.14	-17.79
Sale of Property, Plant & Equipment	-	0.06	0.01	0.06	0.21
Sale (Purchase) of Intangibles	-	-0.01	0.62	-0.45	-0.7
Investment in Securities	-5.1	-	-	-	-
Other Investing Activities	4.63	2.89	18.33	39.37	0.93
Investing Cash Flow	-83.91	-50.4	-10.79	31.84	-17.35
Short-Term Debt Issued	0.56	-	-	-	-
Long-Term Debt Issued	16.2	19.91	35.35	30.08	6.95
Total Debt Issued	16.76	19.91	35.35	30.08	6.95
Short-Term Debt Repaid	-	-26.51	-4.02	-2.95	-7.18
Long-Term Debt Repaid	-5.54	-33.85	-25.39	-18.47	-15.8
Total Debt Repaid	-5.54	-60.36	-29.41	-21.42	-22.98
Net Debt Issued (Repaid)	11.23	-40.45	5.94	8.66	-16.03
Issuance of Common Stock	-	39.25	-	21.39	22.7
Common Dividends Paid	-1.36	-	-	-	-
Other Financing Activities	-9.27	-11.58	-12.14	-2.28	-2.74
Financing Cash Flow	0.6	-12.78	-6.2	27.77	3.93
Net Cash Flow	-20.94	36.48	-6.85	22.96	11.66
Free Cash Flow	-21.06	46.32	-19.6	-43.79	7.28
Free Cash Flow Growth	-	-	-	-	-83.91%
Free Cash Flow Margin	-3.80%	7.79%	-3.02%	-8.48%	2.11%
Free Cash Flow Per Share	-0.07	0.20	-0.09	-0.21	0.04
Cash Interest Paid	10.49	11.79	12.23	8.17	8.26
Cash Income Tax Paid	2.57	4.24	-0.67	1.34	1.74
Levered Free Cash Flow	-27.33	32.72	-22.14	43.7	-32.11
Unlevered Free Cash Flow	-20.77	40.09	-14.79	48.67	-27.37
Change in Working Capital	19.39	52.63	-47.73	-62.33	0.23

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