Jishan Berhad 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	Jun '25 Jun 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	9.94	9.36	6.28	8.06	9.1	8.78
Depreciation & Amortization	7.93	7.13	7.05	7.15	5.96	5.44
Loss (Gain) From Sale of Assets	0.03	0.15	0.21	-0.06	0	-0.2
Asset Writedown & Restructuring Costs	0.16	0.16	0.11	0.03	0	0.01
Loss (Gain) From Sale of Investments	-0	-0	-	-	-	-
Loss (Gain) on Equity Investments	0	0	-0.03	0.01	-	-
Provision & Write-off of Bad Debts	0.03	0.03	-0.17	0.17	-0.04	0.02
Other Operating Activities	0.21	-0.38	1.66	3.61	1.82	1.92
Change in Accounts Receivable	-0.61	-6	0.8	-2.44	0.91	-8.26
Change in Inventory	-5.22	-4.63	4.06	-4.23	-5.5	-0.15
Change in Accounts Payable	13.64	6.82	-1.15	-0.73	1.08	0.12
Change in Other Net Operating Assets	0.09	0.09	0.08	-0.32	0.08	0.07
Operating Cash Flow	26.21	12.73	18.9	11.26	13.42	7.75
Operating Cash Flow Growth	78.32%	-32.64%	67.83%	-16.07%	73.16%	-52.55%
Capital Expenditures	-1.86	-9.54	-12.04	-3.8	-17.66	-6.96
Sale of Property, Plant & Equipment	0.13	0.04	0.12	0.58	0.02	0.21
Investment in Securities	-	0.07	-0.02	-0.04	-	-
Other Investing Activities	-0.47	-0.29	-0.51	-0.74	1.37	-0.01
Investing Cash Flow	-2.2	-9.72	-12.45	-4	-16.27	-6.76
Short-Term Debt Issued	-	43.54	35.14	23.84	17.51	13.44
Long-Term Debt Issued	-	-	-	-	9.39	0.37
Total Debt Issued	31	43.54	35.14	23.84	26.9	13.81
Short-Term Debt Repaid	-	-41.06	-30.96	-21.29	-16.54	-13.9
Long-Term Debt Repaid	-	-7.11	-8.74	-7.61	-4.5	-3.5
Total Debt Repaid	-50.22	-48.17	-39.71	-28.9	-21.04	-17.4
Net Debt Issued (Repaid)	-19.22	-4.63	-4.57	-5.06	5.85	-3.58
Issuance of Common Stock	-	-	-	-	-	5.27
Common Dividends Paid	-	-	-	-	-	-1.5
Other Financing Activities	-4	-3.69	-2.68	-2.14	-1.61	-1.44
Financing Cash Flow	-23.22	-8.32	-7.25	-7.21	4.25	-1.26
Foreign Exchange Rate Adjustments	-0.02	0.02	0.03	-0	0.06	0
Net Cash Flow	0.78	-5.28	-0.77	0.05	1.46	-0.26
Free Cash Flow	24.35	3.2	6.86	7.46	-4.24	0.79
Free Cash Flow Growth	-	-53.40%	-8.09%	-	-	-
Free Cash Flow Margin	19.43%	2.86%	6.90%	7.32%	-5.05%	1.09%
Free Cash Flow Per Share	0.10	0.01	0.03	0.03	-0.02	0.00
Cash Interest Paid	4.32	3.9	2.84	2.42	1.84	1.73
Cash Income Tax Paid	1.99	1.55	1.23	0.7	1.05	0.92
Levered Free Cash Flow	18.64	-2.96	2.29	2.38	-9.22	1.76
Unlevered Free Cash Flow	21.52	-0.34	4.33	4.14	-7.84	3.02
Change in Working Capital	7.9	-3.71	3.79	-7.72	-3.44	-8.22

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