KLSE:FRONTKN 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	154.23	136.81	111.95	123.29	104.5
Depreciation & Amortization	21.46	20.68	20.24	17.59	17.67
Loss (Gain) From Sale of Assets	-0.03	-	-0.93	-0.03	-0.03
Asset Writedown & Restructuring Costs	0.03	0.14	0.05	0.05	0
Loss (Gain) From Sale of Investments	-2.94	-1.74	-0.81	-0.08	-
Stock-Based Compensation	-	-	-	4.18	-
Provision & Write-off of Bad Debts	-0.05	-	-0.49	0.76	-0.14
Other Operating Activities	20	10.52	6.69	13.56	14.17
Change in Accounts Receivable	13.53	-29.22	10.03	-11.72	-8.97
Change in Inventory	-1.58	-0.68	-0.68	-2.51	1.09
Change in Accounts Payable	-7.22	5.42	-5.5	6.76	1.96
Change in Other Net Operating Assets	5.39	24.69	3.45	-8.99	8.52
Operating Cash Flow	202.8	166.63	144	142.86	138.78
Operating Cash Flow Growth	21.71%	15.71%	0.80%	2.95%	15.90%
Capital Expenditures	-42.63	-24.81	-15.14	-52.66	-82.83
Sale of Property, Plant & Equipment	0.03	-	1.04	0.03	0.03
Cash Acquisitions	-13.33	-	-0.28	-4.74	-4.24
Investment in Securities	-248.89	0.45	1.16	-2.91	-
Other Investing Activities	4.78	11.59	4.52	1.59	0.83
Investing Cash Flow	-300.04	-12.77	-8.71	-58.68	-86.21
Short-Term Debt Issued	3.5	-	-	-	-
Long-Term Debt Issued	-	-	-	19.72	-
Total Debt Issued	3.5	-	-	19.72	-
Long-Term Debt Repaid	-6.71	-3.24	-24.07	-3.02	-3.19
Net Debt Issued (Repaid)	-3.21	-3.24	-24.07	16.7	-3.19
Issuance of Common Stock	278.02	37.17	-	-	1.66
Repurchase of Common Stock	-5.94	-	-	-	-4.12
Common Dividends Paid	-63.58	-61.5	-40.84	-64.41	-52.91
Other Financing Activities	-4.55	7.6	-6.88	-2.92	-2.52
Financing Cash Flow	200.75	-19.97	-71.8	-50.63	-61.08
Foreign Exchange Rate Adjustments	-38.42	-30.66	13.44	-8.47	11.08
Net Cash Flow	65.09	103.22	76.93	25.08	2.56
Free Cash Flow	160.18	141.82	128.85	90.2	55.94
Free Cash Flow Growth	12.94%	10.06%	42.85%	61.23%	-50.05%
Free Cash Flow Margin	26.36%	24.92%	25.76%	17.44%	12.43%
Free Cash Flow Per Share	0.10	0.09	0.08	0.06	0.04
Cash Interest Paid	0.75	0.79	1.05	0.83	0.61
Cash Income Tax Paid	48.85	40.61	46.81	36.06	31.06
Levered Free Cash Flow	134.14	111.06	108.81	59.73	35.1
Unlevered Free Cash Flow	134.61	111.56	109.47	60.25	35.48
Change in Working Capital	10.11	0.22	7.3	-16.46	2.59

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