KLSE:HSPLANT 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	179.53	204.64	91.37	210.32	224.02	90.3
Depreciation & Amortization	86.07	85.1	85.91	84.69	86.49	87.65
Loss (Gain) From Sale of Assets	-0.54	-0.04	-0.22	-19	-0.13	-12.78
Asset Writedown & Restructuring Costs	0.95	0.95	0.99	0.23	0.29	0.57
Loss (Gain) From Sale of Investments	-12.86	-12.86	-9.77	-8.72	-	-
Other Operating Activities	-9.83	-17.26	2.8	-7.54	-32.53	-18.23
Change in Accounts Receivable	-60.19	-60.19	-3.42	5.06	17.59	-1.84
Change in Inventory	-0.85	-0.85	18.63	-28.47	-36.79	-3.5
Change in Accounts Payable	9.99	9.99	-16.47	9.51	18.55	-5.35
Operating Cash Flow	253.93	209.48	169.82	246.08	277.49	136.82
Operating Cash Flow Growth	25.73%	23.35%	-30.99%	-11.32%	102.81%	8.63%
Capital Expenditures	-81.7	-67.09	-78.15	-79.03	-57.76	-54.66
Sale of Property, Plant & Equipment	0.57	0.04	0.22	85.61	0.13	77.57
Investment in Securities	-32.52	-99.09	-46.37	-34.23	-101.32	-111.3
Other Investing Activities	2.67	2.57	2.94	0.4	4.74	3.42
Investing Cash Flow	-110.98	-163.57	-121.36	-27.25	-154.21	-84.97
Long-Term Debt Repaid	-	-10.78	-11.05	-9.6	-9.92	-9.53
Net Debt Issued (Repaid)	-12.44	-10.78	-11.05	-9.6	-9.92	-9.53
Common Dividends Paid	-99.96	-54.38	-67.97	-163.94	-55.98	-27.99
Financing Cash Flow	-112.4	-65.16	-79.02	-173.53	-65.9	-37.52
Net Cash Flow	30.56	-19.25	-30.56	45.3	57.39	14.34
Free Cash Flow	172.23	142.39	91.67	167.05	219.73	82.16
Free Cash Flow Growth	26.78%	55.32%	-45.12%	-23.97%	167.45%	107.21%
Free Cash Flow Margin	23.32%	18.92%	13.73%	20.51%	32.75%	17.57%
Free Cash Flow Per Share	0.21	0.18	0.12	0.21	0.28	0.10
Cash Interest Paid	3.17	3.17	3.16	2.98	2.32	2.53
Cash Income Tax Paid	37	33.64	31.21	90.01	70.2	24.08
Levered Free Cash Flow	153.08	109.36	87.33	232.54	109.91	86.39
Unlevered Free Cash Flow	154.98	111.34	89.31	234.4	111.36	87.96
Change in Working Capital	10.61	-51.04	-1.26	-13.9	-0.66	-10.68

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