KPS Consortium 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	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	21.2	16.06	17.47	15.83	14.73	-9.73
Depreciation & Amortization	1.58	2.64	3.31	4	3.94	4.12
Loss (Gain) From Sale of Assets	-12.31	-1.1	-2.42	-0.02	-	-
Asset Writedown & Restructuring Costs	-1.6	-1.6	0.71	-0.34	-2.68	2.93
Loss (Gain) From Sale of Investments	-1.38	-1.38	0.44	-1.32	-5.29	7.36
Provision & Write-off of Bad Debts	-0.3	0.02	0.03	0.04	-	0.17
Other Operating Activities	5.69	5.45	8.01	0.46	4.1	2.85
Change in Accounts Receivable	56.82	51.85	52.44	-26.22	-7.38	31.33
Change in Inventory	18.01	15.52	-6.38	3.56	-8.19	4.56
Change in Accounts Payable	15.3	-7.59	-17.29	-4.52	11.48	4.5
Change in Other Net Operating Assets	-36.38	-	-	5.56	23.09	-53.24
Operating Cash Flow	66.61	79.87	56.32	-3	33.79	-5.14
Operating Cash Flow Growth	632.05%	41.83%	-	-	-	-
Capital Expenditures	-0.48	-0.78	-1.52	-0.49	-0.05	-0.11
Sale of Property, Plant & Equipment	3.34	1.1	1.61	0.03	-	-
Cash Acquisitions	-	-	0	-	-0	-
Divestitures	17.4	-	0	-	-	-
Investment in Securities	-	-	-	11.94	-7.62	-
Investing Cash Flow	20.25	0.32	0.09	11.47	-7.67	-0.11
Short-Term Debt Issued	-	-	-	14.28	3.28	-
Total Debt Issued	0.24	-	-	14.28	3.28	-
Short-Term Debt Repaid	-	-30.3	-24.47	-	-0.23	-3.05
Long-Term Debt Repaid	-	-3.15	-4.31	-4.62	-6.17	-5.07
Total Debt Repaid	-32.55	-33.46	-28.79	-4.62	-6.41	-8.13
Net Debt Issued (Repaid)	-32.31	-33.46	-28.79	9.66	-3.13	-8.13
Issuance of Common Stock	-	-	6.8	-	-	-
Other Financing Activities	-7.27	-7.36	-6.82	-1.42	-1.49	-1.99
Financing Cash Flow	-39.58	-40.82	-28.8	8.24	-4.62	-10.12
Net Cash Flow	47.28	39.37	27.6	16.71	21.5	-15.37
Free Cash Flow	66.13	79.09	54.8	-3.49	33.74	-5.25
Free Cash Flow Growth	698.35%	44.32%	-	-	-	-
Free Cash Flow Margin	7.05%	7.53%	5.08%	-0.37%	5.14%	-0.71%
Free Cash Flow Per Share	0.41	0.49	0.35	-0.02	0.23	-0.04
Cash Interest Paid	5.52	7.36	6.82	5.5	5.02	6.37
Cash Income Tax Paid	6.84	6.33	4.35	5.59	3.73	3.16
Levered Free Cash Flow	86.75	58.85	28.36	2.7	12.5	81.95
Unlevered Free Cash Flow	90.2	63.45	32.62	6.14	15.64	85.92
Change in Working Capital	53.75	59.77	28.77	-21.64	19.01	-12.85

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