KLSE:PESONA 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	39.18	20.15	9.51	-6.44	-5.37
Depreciation & Amortization	14.15	14.29	14.62	14.62	17.01
Loss (Gain) From Sale of Assets	-	-0.52	-0.17	-1	-0.27
Asset Writedown & Restructuring Costs	-	0.06	-0.14	0.03	0.05
Other Operating Activities	26.49	8.13	14.9	8.95	9.22
Change in Accounts Receivable	-23.98	74.93	-105.07	88.38	15.53
Change in Inventory	-	-	-	0.65	-0.07
Change in Accounts Payable	-38.1	-96.96	81.5	-52.46	6.63
Change in Unearned Revenue	-	21.01	-7.19	-8.71	-25.5
Change in Other Net Operating Assets	-15.2	-2.26	3.47	3.07	2.71
Operating Cash Flow	2.55	38.83	11.43	47.1	19.96
Operating Cash Flow Growth	-93.43%	239.65%	-75.73%	135.97%	-50.32%
Capital Expenditures	-11.82	-6.69	-7.22	-2.95	-2.52
Sale of Property, Plant & Equipment	1.25	0.82	0.31	0.66	0.57
Cash Acquisitions	-	-36.2	-	-	-
Divestitures	-	-	-	-0.18	-
Sale (Purchase) of Real Estate	-	-0.67	0.43	-1.51	-0.35
Other Investing Activities	2.65	-17.71	-1.77	-3.41	-7.39
Investing Cash Flow	-7.92	-60.45	-8.24	-7.38	-9.69
Short-Term Debt Issued	-	-	17.72	-	-
Long-Term Debt Issued	65.33	185	-	-	-
Total Debt Issued	65.33	185	17.72	-	-
Short-Term Debt Repaid	-	-21.79	-	-6.3	-0.99
Long-Term Debt Repaid	-15	-106.49	-20.05	-19.29	-20.51
Total Debt Repaid	-15	-128.28	-20.05	-25.59	-21.5
Net Debt Issued (Repaid)	50.33	56.72	-2.33	-25.59	-21.5
Common Dividends Paid	-5.21	-3.47	-	-	-
Other Financing Activities	-5.18	-7.91	-8.9	-8.1	-9.41
Financing Cash Flow	39.94	45.33	-11.22	-33.69	-30.91
Foreign Exchange Rate Adjustments	-	-	-	0.01	0
Net Cash Flow	34.57	23.71	-8.03	6.03	-20.63
Free Cash Flow	-9.26	32.14	4.21	44.16	17.44
Free Cash Flow Growth	-	662.50%	-90.45%	153.13%	-47.88%
Free Cash Flow Margin	-1.31%	6.28%	0.82%	11.99%	2.80%
Free Cash Flow Per Share	-0.01	0.05	0.01	0.06	0.03
Cash Interest Paid	11.93	6.3	8.9	8.1	9.41
Cash Income Tax Paid	9.09	5.41	-2.67	0.93	2.37
Levered Free Cash Flow	3.18	-13.18	-3.3	26.81	-6.4
Unlevered Free Cash Flow	10.5	-7.83	2.28	31.85	-0.56
Change in Working Capital	-77.27	-3.27	-27.29	30.93	-0.69

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