KLSE:HENGYUAN Cash Flow Statement

Financials in millions MYR. Fiscal year is January - December.

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	-326.77	-357.56	-488.57	-157.64	82.67	250.98
Depreciation & Amortization	163.99	149.7	141.3	110.28	112.96	116.65
Other Amortization	2.32	2.3	2.61	5.29	2.86	2.87
Asset Writedown & Restructuring Costs	-	-	-	12.11	-	0.08
Provision & Write-off of Bad Debts	-	-	0.17	-	0.32	26.19
Other Operating Activities	186.11	83.89	208.87	-314.76	137.95	34.37
Change in Accounts Receivable	203.15	375.59	457.35	-129.06	-620.04	159.29
Change in Inventory	376.28	1,057	130.38	-12.29	-536.83	411.29
Change in Accounts Payable	73.46	-1,177	-477.21	502.63	1,044	-566.95
Operating Cash Flow	678.53	134.1	-25.11	16.56	223.95	434.77
Operating Cash Flow Growth	144.38%	-	-	-92.61%	-48.49%	-65.47%
Capital Expenditures	-46.39	-98.31	-244.61	-150.11	-183.07	-208.74
Sale (Purchase) of Intangibles	-0.21	-0.21	-	-0.29	-0.04	-1.07
Investing Cash Flow	-46.6	-98.51	-244.61	-150.4	-183.11	-209.81
Long-Term Debt Issued	-	1,099	1,562	2,740	1,655	980.61
Long-Term Debt Repaid	-	-1,381	-1,501	-1,848	-1,700	-1,564
Net Debt Issued (Repaid)	-151.41	-281.95	60.79	892.22	-45.03	-583.06
Common Dividends Paid	-	-	-	-30	-12	-
Other Financing Activities	-181.33	-142.02	-16.85	-58.8	-85.1	0.73
Financing Cash Flow	-332.74	-423.97	43.94	803.42	-142.13	-582.33
Foreign Exchange Rate Adjustments	-3.53	38.86	11.96	-20.51	1.98	4.43
Net Cash Flow	295.66	-349.52	-213.82	649.07	-99.31	-352.95
Free Cash Flow	632.14	35.8	-269.72	-133.55	40.89	226.03
Free Cash Flow Growth	307.53%	-	-	-	-81.91%	-69.81%
Free Cash Flow Margin	4.87%	0.21%	-1.75%	-0.63%	0.34%	3.15%
Free Cash Flow Per Share	1.96	0.12	-0.90	-0.45	0.14	0.75
Cash Interest Paid	145.59	141.93	109.33	63.05	32.98	44.49
Cash Income Tax Paid	-	-	4.14	12.17	0.06	0.16
Levered Free Cash Flow	621.98	-144.41	-866.33	722.87	-38.33	127.55
Unlevered Free Cash Flow	712.76	-56.49	-795.16	755.36	-29.82	141.2
Change in Working Capital	652.88	255.77	110.52	361.29	-112.81	3.63

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.