Pacific & Orient Berhad Cash Flow Statement

Financials in millions MYR. Fiscal year is October - September.

Millions MYR. Fiscal year is Oct - Sep.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Net Income	-39.89	-18.97	-72.75	-18.29	54.48	0.88
Depreciation & Amortization	5.77	5.67	6.54	6.61	6.53	6.93
Other Amortization	0.98	0.98	0.64	0.71	0.42	0.53
Gain (Loss) on Sale of Assets	-0.1	-0.14	-0.12	0.07	0.07	0.03
Gain (Loss) on Sale of Investments	1.3	-1.4	6.58	-6.58	-46.27	-7.58
Stock-Based Compensation	0.03	0.03	0.05	0.14	0.27	0.28
Change in Accounts Receivable	1.42	7.44	5.74	-6.84	14.37	-3.55
Reinsurance Recoverable	-9.46	12.15	-40.47	3.98	-14.27	-21.31
Change in Insurance Reserves / Liabilities	-8.08	-36.73	45.7	-27.76	-0.99	31.23
Change in Other Net Operating Assets	-11.09	-0.23	-33.74	-38.4	14.82	-19.78
Other Operating Activities	1.97	-22.56	30.26	-17.91	-16.9	3.88
Operating Cash Flow	-57.14	-53.62	-49.36	-103.14	11.32	-4.73
Capital Expenditures	-0.6	-0.39	-0.15	-0.79	-0.82	-0.41
Sale of Property, Plant & Equipment	0.25	0.2	0.31	0.29	0.04	0.08
Purchase / Sale of Intangible Assets	-0.53	-0.54	-0.33	-2.09	-0.06	-0.33
Cash Acquisitions	-	-	-	-5.94	-	-
Investment in Securities	52.07	62.21	20.79	34.77	160.26	7.84
Other Investing Activities	0.21	0.42	0.2	0.1	-0.29	0.14
Investing Cash Flow	51.4	61.89	20.82	26.36	159.14	7.31
Long-Term Debt Issued	-	-	2.18	25.96	-	3.44
Total Debt Repaid	-4.79	-5.04	-6.11	-6.12	-97.52	-6.03
Net Debt Issued (Repaid)	-4.79	-5.04	-3.93	19.83	-97.52	-2.59
Issuance of Common Stock	-	-	11.03	0.53	0.86	-
Common Dividends Paid	-	-	-	-12.91	-26.27	-16.06
Other Financing Activities	-	-	-	-	-0.98	-3.68
Financing Cash Flow	-4.79	-5.04	7.1	7.46	-123.91	-22.33
Foreign Exchange Rate Adjustments	7.79	-1.82	9.83	4.7	6.2	-0.27
Net Cash Flow	-2.73	1.41	-11.62	-64.63	52.74	-20.02
Free Cash Flow	-57.74	-54.01	-49.51	-103.92	10.5	-5.15
Free Cash Flow Margin	-38.47%	-31.01%	-28.19%	-55.08%	3.75%	-2.50%
Free Cash Flow Per Share	-0.20	-0.19	-0.18	-0.39	0.04	-0.02
Cash Interest Paid	1.93	1.94	0.47	0.04	3.35	3.72
Cash Income Tax Paid	1.39	2.16	1.31	5.01	6.2	4.99
Levered Free Cash Flow	12.33	-12.15	239.92	-116.35	166.88	13.38
Unlevered Free Cash Flow	13.79	-10.66	240.53	-115.9	169.78	17.44
Change in Working Capital	-27.19	-17.4	-22.78	-68.95	14.02	-13.54

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