KLSE:HUPSENG 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	51.91	57.61	45.09	26.08	27.24	40.38
Depreciation & Amortization	6.56	6.17	5.67	6.72	6.74	6.85
Loss (Gain) From Sale of Assets	-0.15	-0.06	-0.16	-0.22	-0.22	-0.13
Asset Writedown & Restructuring Costs	0.71	0.58	0.48	0.26	0.34	0.26
Provision & Write-off of Bad Debts	0.02	0	0.22	-0.07	-0.09	0.4
Other Operating Activities	-1.12	-3.27	-0.49	0.45	-3.74	-0.26
Change in Accounts Receivable	-3.49	-6.77	2.69	-8.48	0.51	4.4
Change in Inventory	-2.65	-1.85	-0.28	-1.96	1.36	-5.52
Change in Accounts Payable	-1.17	11.01	3.28	2.44	-2.33	0.59
Change in Other Net Operating Assets	-1.21	3.02	-3.26	-0.29	0.07	0.16
Operating Cash Flow	49.41	66.46	53.22	24.93	29.88	47.13
Operating Cash Flow Growth	-14.88%	24.86%	113.53%	-16.57%	-36.61%	-7.93%
Capital Expenditures	-4.44	-20.34	-3.04	-6.31	-2.76	-3.84
Sale of Property, Plant & Equipment	0.15	0.06	0.16	0.23	0.22	0.28
Other Investing Activities	2.36	2.72	2.02	2.25	5.06	5.69
Investing Cash Flow	-1.94	-17.57	-0.86	-3.82	2.53	2.13
Long-Term Debt Repaid	-	-0.28	-0.3	-0.31	-0.26	-0.27
Net Debt Issued (Repaid)	-0.28	-0.28	-0.3	-0.31	-0.26	-0.27
Common Dividends Paid	-56	-56	-24	-24	-44	-48
Financing Cash Flow	-56.28	-56.28	-24.3	-24.31	-44.26	-48.27
Net Cash Flow	-8.81	-7.4	28.06	-3.21	-11.86	0.99
Free Cash Flow	44.97	46.11	50.18	18.62	27.12	43.29
Free Cash Flow Growth	19.65%	-8.12%	169.58%	-31.36%	-37.36%	25.00%
Free Cash Flow Margin	11.26%	11.66%	14.05%	5.85%	9.17%	13.23%
Free Cash Flow Per Share	0.06	0.06	0.06	0.02	0.03	0.05
Cash Interest Paid	0.03	0.03	0.02	0.03	0.03	0.02
Cash Income Tax Paid	15.68	16.79	13.5	7.93	12.91	13.24
Levered Free Cash Flow	36.09	30	46.09	13.96	8.11	38.82
Unlevered Free Cash Flow	36.11	30.02	46.1	13.98	8.13	38.83
Change in Working Capital	-8.53	5.41	2.43	-8.29	-0.39	-0.37

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