KLSE:FOCUSP 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	35.03	33.19	30.15	35.86	14.05
Depreciation & Amortization	47.26	45.29	43.83	37.26	35.32
Loss (Gain) From Sale of Assets	-	0.03	-0.13	0.02	-
Asset Writedown & Restructuring Costs	-	-0.16	0.08	0.4	0.49
Loss (Gain) From Sale of Investments	-	0.43	-0	-	-
Loss (Gain) on Equity Investments	-	-0.16	-0.1	-0.28	0.04
Provision & Write-off of Bad Debts	-	0.45	0.8	-	-
Other Operating Activities	10.14	3.09	4.37	10.27	0.35
Change in Accounts Receivable	3.25	-0.91	-2.99	-0.35	5.15
Change in Inventory	-2.45	-1.31	-9.11	-7.35	-2.19
Change in Accounts Payable	-1.14	-6.55	-5.43	-1.5	5.82
Change in Unearned Revenue	-	-0.34	0.13	0.24	-0.3
Operating Cash Flow	92.09	73.07	61.61	74.56	58.74
Operating Cash Flow Growth	26.03%	18.60%	-17.37%	26.93%	9.87%
Capital Expenditures	-17.7	-14.14	-13.21	-14.42	-4.16
Sale of Property, Plant & Equipment	0.14	0.05	0.15	0.07	0.01
Investment in Securities	0.4	0.17	-1.68	0.11	-0.01
Other Investing Activities	1.71	4.82	15.83	-33.18	-1.98
Investing Cash Flow	-15.45	-9.11	1.09	-47.43	-6.14
Short-Term Debt Issued	0.06	8.87	0.5	-	-
Long-Term Debt Issued	-	39.31	58.09	56.61	20
Total Debt Issued	0.06	48.18	58.59	56.61	20
Short-Term Debt Repaid	-0.8	-2	-	-	-2.16
Long-Term Debt Repaid	-40.47	-85.72	-101.52	-94.37	-40.05
Total Debt Repaid	-41.27	-87.72	-101.52	-94.37	-42.21
Net Debt Issued (Repaid)	-41.21	-39.55	-42.93	-37.76	-22.21
Repurchase of Common Stock	-0.27	-	-	-	-
Common Dividends Paid	-17.32	-16.17	-13.86	-9.9	-6.6
Other Financing Activities	-7.24	-6.26	-5.94	-1.52	-1.12
Financing Cash Flow	-66.04	-61.98	-62.73	-49.18	-29.93
Net Cash Flow	10.59	1.98	-0.03	-22.05	22.67
Free Cash Flow	74.39	58.92	48.4	60.14	54.58
Free Cash Flow Growth	26.25%	21.75%	-19.52%	10.18%	8.17%
Free Cash Flow Margin	23.89%	20.14%	18.55%	24.17%	32.02%
Free Cash Flow Per Share	0.12	0.10	0.08	0.10	0.09
Cash Interest Paid	7.24	6.26	5.94	1.52	1.12
Cash Income Tax Paid	11.82	13.36	12.61	6.74	5.94
Levered Free Cash Flow	53.06	46.34	26.52	56.48	50.66
Unlevered Free Cash Flow	57.69	50.25	30.24	59.82	53.77
Change in Working Capital	-0.34	-9.1	-17.39	-8.96	8.48

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