KLSE:SHANG 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	31.95	29.25	16.02	-40.71	-91.75	-96.81
Depreciation & Amortization	44.01	44.46	45.88	49.08	54.68	59.84
Loss (Gain) From Sale of Assets	0.02	0.02	0.04	0.12	-0.06	-0.04
Asset Writedown & Restructuring Costs	0.18	0.18	0.08	0.01	0.03	1.02
Loss (Gain) From Sale of Investments	-0.03	-0.03	-	-	-	-
Loss (Gain) on Equity Investments	6.17	6.17	17.66	4.5	22.14	4.93
Provision & Write-off of Bad Debts	-	-	-	-	-	0.12
Other Operating Activities	32.32	33.65	33.73	25.15	-34.21	-53.24
Change in Accounts Receivable	2.38	2.38	-4.09	-12.02	6.93	14.25
Change in Inventory	-0.28	-0.28	-0.25	-0.21	0.27	0.5
Change in Accounts Payable	13.11	13.11	-0.27	24	-9.13	-2.95
Change in Unearned Revenue	2.83	2.83	2.24	1.56	-0.47	-8.69
Operating Cash Flow	119.83	131.73	111.04	51.48	-51.57	-81.07
Operating Cash Flow Growth	-9.85%	18.63%	115.70%	-	-	-
Capital Expenditures	-49.67	-38.9	-24.76	-14.08	-5.59	-16.6
Sale of Property, Plant & Equipment	0.14	0.14	0.14	0.01	0.05	0.05
Sale (Purchase) of Real Estate	-3.33	-9.22	-	-	-	-
Investment in Securities	-	-6.35	-9.41	-	-	-
Other Investing Activities	1.62	1.34	0.66	0.28	1.41	5.66
Investing Cash Flow	-51.24	-53	-33.37	-13.78	-4.13	-10.89
Short-Term Debt Issued	-	21.5	22.66	0.87	7.4	3.49
Total Debt Issued	13.74	21.5	22.66	0.87	7.4	3.49
Long-Term Debt Repaid	-	-1.23	-1.07	-0.64	-0.82	-1.03
Total Debt Repaid	-1.41	-1.23	-1.07	-0.64	-0.82	-1.03
Net Debt Issued (Repaid)	12.33	20.27	21.6	0.22	6.58	2.46
Common Dividends Paid	-35.2	-44	-	-	-	-52.8
Other Financing Activities	-13.2	-14.9	-13.47	-6.1	-2.44	-4.05
Financing Cash Flow	-36.07	-38.63	8.12	-5.87	4.14	-54.38
Net Cash Flow	32.52	40.1	85.79	31.82	-51.56	-146.34
Free Cash Flow	70.17	92.83	86.28	37.4	-57.16	-97.68
Free Cash Flow Growth	-27.69%	7.59%	130.70%	-	-	-
Free Cash Flow Margin	13.06%	17.34%	17.13%	10.29%	-44.40%	-56.76%
Free Cash Flow Per Share	0.16	0.21	0.20	0.09	-0.13	-0.22
Cash Interest Paid	13.2	14.9	13.47	6.1	2.44	3.55
Cash Income Tax Paid	5.75	4.67	2.55	1.12	1.99	7.54
Levered Free Cash Flow	37.59	58.68	55.04	50.42	-23.87	-41.98
Unlevered Free Cash Flow	45.85	67.99	63.46	54.23	-22.35	-39.76
Change in Working Capital	5.22	18.03	-2.37	13.33	-2.39	3.11

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