KLSE:GESHEN 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	21.5	12.83	9.1	9.59	13.15
Depreciation & Amortization	11.93	11.91	12.16	11.77	12.17
Loss (Gain) From Sale of Assets	-6.4	-3.28	-0.16	-0.11	-0.22
Asset Writedown & Restructuring Costs	-	0.09	0.04	0.02	-
Loss (Gain) From Sale of Investments	-	-	-	-	0.34
Loss (Gain) on Equity Investments	-0.34	-	-	-	-0.45
Stock-Based Compensation	-	0.01	0.03	0.1	-
Provision & Write-off of Bad Debts	0.23	0.32	-0.94	0.09	-
Other Operating Activities	20.33	1.85	1.76	3.91	1.21
Change in Accounts Receivable	-43.06	-7.44	16.02	3.14	-4.64
Change in Inventory	10.43	3.61	-2.96	9.69	-8.8
Change in Accounts Payable	37.93	-4.85	-8.3	-7.8	-10.38
Operating Cash Flow	52.56	15.05	26.75	30.39	2.37
Operating Cash Flow Growth	249.23%	-43.74%	-11.98%	1180.20%	-85.00%
Capital Expenditures	-25.11	-11.44	-5.59	-4.63	-4.79
Sale of Property, Plant & Equipment	22.84	1.81	0.26	0.12	0.37
Cash Acquisitions	-9.86	-48	-14.01	-0.1	0.62
Divestitures	-	3.76	-	-	-
Other Investing Activities	4.47	0.4	-0.23	0.15	0.07
Investing Cash Flow	-7.66	-53.46	-19.57	-4.47	-3.73
Short-Term Debt Issued	11.33	1.23	3.09	-	56.68
Long-Term Debt Issued	-	46.8	9.83	1.86	-
Total Debt Issued	11.33	48.03	12.92	1.86	56.68
Short-Term Debt Repaid	-26.8	-2.54	-3.85	-7.9	-42.29
Long-Term Debt Repaid	-13.38	-12.4	-17.22	-9.06	-17
Total Debt Repaid	-40.18	-14.94	-21.07	-16.96	-59.29
Net Debt Issued (Repaid)	-28.85	33.09	-8.15	-15.09	-2.61
Issuance of Common Stock	0.37	28.91	14.07	-	4.32
Repurchase of Common Stock	-	-	-	-0.16	-
Common Dividends Paid	-8.07	-	-	-	-
Dividends Paid	-8.07	-	-	-	-
Other Financing Activities	-10.02	-9	-3.19	-7.8	-5.95
Financing Cash Flow	-46.57	53	2.72	-23.05	-4.24
Foreign Exchange Rate Adjustments	1.11	2.31	1.68	0.98	0.48
Net Cash Flow	-0.56	16.9	11.58	3.85	-5.12
Free Cash Flow	27.46	3.61	21.16	25.76	-2.42
Free Cash Flow Growth	660.19%	-82.93%	-17.85%	-	-
Free Cash Flow Margin	7.22%	1.28%	8.14%	10.00%	-0.99%
Free Cash Flow Per Share	0.08	0.01	0.06	0.08	-0.01
Cash Interest Paid	-	5.91	5.75	5.03	4.44
Cash Income Tax Paid	-	5.68	3.79	1.84	0.86
Levered Free Cash Flow	19.91	-11.35	15.84	19.96	-11.94
Unlevered Free Cash Flow	23.71	-7.65	19.46	23.1	-9.16
Change in Working Capital	5.31	-8.68	4.76	5.03	-23.82

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