Ibraco Berhad 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	72.29	48.78	46.04	30.41	23.49
Depreciation & Amortization	10.84	9.06	6.7	5.66	6.53
Loss (Gain) From Sale of Assets	-	-0.13	-0.01	0.74	-0.02
Asset Writedown & Restructuring Costs	-13.15	-5.3	-5.63	-4	-0.25
Loss (Gain) on Equity Investments	-0.11	-0.12	-0.05	0.4	0.93
Provision & Write-off of Bad Debts	0.95	0.71	0.55	0.33	-0.11
Other Operating Activities	1.55	-8.34	2.67	2.47	-5.28
Change in Accounts Receivable	-24	-70.51	0.52	18.49	-23.89
Change in Inventory	-115.76	-112.93	-31.91	-54.56	37.32
Change in Accounts Payable	61.91	137.32	46.67	-6.53	-7.83
Change in Unearned Revenue	-	-	-	-	5.24
Change in Other Net Operating Assets	-33.69	-76.13	-48.69	33.89	3.89
Operating Cash Flow	-39.18	-77.57	16.85	27.31	40.02
Operating Cash Flow Growth	-	-	-38.31%	-31.77%	-45.61%
Capital Expenditures	-5.87	-29.51	-38.63	-15.12	-7.53
Sale of Property, Plant & Equipment	-	0.13	0.01	0.77	0.02
Divestitures	0.3	-	-	-	-
Sale (Purchase) of Real Estate	-	-	-	-	-1.65
Investment in Securities	-	-	-0.74	-0.98	-1.28
Other Investing Activities	-14.77	-0.76	-0.09	-0.07	-2.31
Investing Cash Flow	-20.34	-30.14	-39.44	-15.4	-12.75
Short-Term Debt Issued	-	230.43	74.76	29.99	46.01
Long-Term Debt Issued	579.02	64.04	33.16	4.33	15.34
Total Debt Issued	579.02	294.47	107.93	34.33	61.35
Short-Term Debt Repaid	-	-127.73	-28.46	-12.3	-52.68
Long-Term Debt Repaid	-485.89	-41.64	-21.9	-19.97	-44.98
Total Debt Repaid	-485.89	-169.37	-50.36	-32.27	-97.66
Net Debt Issued (Repaid)	93.14	125.1	57.56	2.06	-36.31
Issuance of Common Stock	-	-	-	-	23.63
Common Dividends Paid	-10.92	-21.84	-19.11	-10.92	-9.93
Other Financing Activities	-	0.51	-0.32	-1.57	-6.33
Financing Cash Flow	82.21	103.77	38.13	-10.44	-28.93
Net Cash Flow	22.7	-3.93	15.54	1.48	-1.66
Free Cash Flow	-45.04	-107.08	-21.78	12.19	32.49
Free Cash Flow Growth	-	-	-	-62.48%	-46.43%
Free Cash Flow Margin	-5.86%	-19.02%	-5.56%	4.48%	11.89%
Free Cash Flow Per Share	-0.08	-0.20	-0.04	0.02	0.06
Cash Interest Paid	26.48	19.35	13.08	9.43	9.21
Cash Income Tax Paid	26.16	26.25	13.84	10.49	13.09
Levered Free Cash Flow	-45.62	-125.91	-18.52	1.1	33.56
Unlevered Free Cash Flow	-33.02	-116.25	-10.43	6.93	39.31
Change in Working Capital	-111.54	-122.24	-33.41	-8.7	14.73

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