Magna Prima 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	8.46	18.58	-127.26	46.64	3.8
Depreciation & Amortization	0.33	0.08	0.04	0.08	0.31
Loss (Gain) From Sale of Assets	-	-	-57.21	-157.21	-20.25
Asset Writedown & Restructuring Costs	0.03	0	69.65	-	0
Provision & Write-off of Bad Debts	-1.96	2.9	3.92	92.7	-
Other Operating Activities	-21.49	-4.41	127.75	1.9	-1.88
Change in Accounts Receivable	106.72	-133.75	-99.13	-119.65	-24.81
Change in Inventory	-46.18	158.21	49.84	67.54	0.52
Change in Accounts Payable	-	11.43	70.92	49.91	84.48
Change in Other Net Operating Assets	-0.85	-1.46	-	-0.14	-
Operating Cash Flow	45.05	51.58	38.53	-18.22	42.17
Operating Cash Flow Growth	-12.66%	33.88%	-	-	-
Capital Expenditures	-0.05	-0.48	-0.01	-	-
Sale of Property, Plant & Equipment	-	-	-	56	-
Cash Acquisitions	-	-	-45.34	-	-
Divestitures	-	-	65	-0.65	-0.41
Other Investing Activities	0.03	-	-0.03	-	-
Investing Cash Flow	-0.02	-0.48	19.63	55.35	-0.41
Long-Term Debt Repaid	-0.25	-46.54	-59.25	-41.23	-63.44
Net Debt Issued (Repaid)	-0.25	-46.54	-59.25	-41.23	-63.44
Issuance of Common Stock	-	-	-	-	29.94
Other Financing Activities	-4.01	-0.61	-5.34	-	0.19
Financing Cash Flow	-4.26	-47.16	-64.59	-41.23	-33.31
Foreign Exchange Rate Adjustments	-	2.36	-0	0.01	0.07
Net Cash Flow	40.77	6.3	-6.44	-4.09	8.51
Free Cash Flow	45.01	51.1	38.53	-18.22	42.17
Free Cash Flow Growth	-11.93%	32.64%	-	-	-
Free Cash Flow Margin	46.28%	25.02%	83.75%	-21.35%	674.89%
Free Cash Flow Per Share	0.11	0.13	0.10	-0.05	0.12
Cash Interest Paid	0	0.61	5.34	13.23	14.07
Cash Income Tax Paid	20.06	2.22	1.06	0.69	0.66
Levered Free Cash Flow	19.34	-244.33	-76.8	21.9	26.3
Unlevered Free Cash Flow	19.37	-243.95	-73.46	30.16	36.35
Change in Working Capital	59.68	34.43	21.64	-2.34	60.19

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.