KLSE:WARISAN 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	-53.23	-14.27	-1.77	-11.54	-32.45
Depreciation & Amortization	46.84	43.52	40.04	42.86	44.18
Other Amortization	-	0.54	0.56	0.21	0.63
Loss (Gain) From Sale of Assets	-10.52	-10.15	-8.53	-7.47	-6.6
Asset Writedown & Restructuring Costs	0.13	-1.65	0.11	0.3	1.77
Loss (Gain) on Equity Investments	-	-3.41	-6.82	-4.27	4.07
Provision & Write-off of Bad Debts	-	-3.55	-1.11	4.69	1.26
Other Operating Activities	9.95	-5.31	-0.04	-8.46	11.31
Change in Accounts Receivable	-	-8.87	-18.41	-16.69	-11.71
Change in Inventory	-	-103.31	-21.82	3.99	-23.18
Change in Accounts Payable	-	89.86	32.04	-6.15	-5.8
Change in Other Net Operating Assets	21.72	-	-	-	-
Operating Cash Flow	14.88	-16.6	14.25	-2.55	-16.52
Capital Expenditures	-16.66	-15.82	-12.04	-1.93	-1.28
Sale of Property, Plant & Equipment	0.27	0.33	0.48	0.84	0.77
Cash Acquisitions	-	-	-	-	-0.03
Sale (Purchase) of Intangibles	-0.64	-0.53	-0.83	-0.64	-0.47
Investment in Securities	-0.22	-1.04	-6.03	-0.61	-0.18
Other Investing Activities	1.57	16.06	7.5	4.11	-20.39
Investing Cash Flow	-15.68	-0.99	-10.91	1.78	-21.58
Short-Term Debt Issued	453.01	453.75	415.53	368.38	329.86
Long-Term Debt Issued	12.34	40	-	-	4.55
Total Debt Issued	465.35	493.75	415.53	368.38	334.41
Short-Term Debt Repaid	-426.77	-460.26	-389.66	-362.78	-309.54
Long-Term Debt Repaid	-14.59	-11.16	-8.9	-12.84	-16.33
Total Debt Repaid	-441.36	-471.42	-398.56	-375.62	-325.87
Net Debt Issued (Repaid)	23.99	22.33	16.97	-7.24	8.54
Other Financing Activities	-18.37	-13.25	-11.13	-7.23	-6.52
Financing Cash Flow	5.63	9.08	5.84	-14.47	2.02
Foreign Exchange Rate Adjustments	-0.08	0.45	-0.09	-0.01	1.03
Net Cash Flow	4.74	-8.06	9.09	-15.25	-35.05
Free Cash Flow	-1.78	-32.42	2.21	-4.47	-17.8
Free Cash Flow Margin	-0.30%	-6.54%	0.49%	-0.93%	-4.92%
Free Cash Flow Per Share	-0.03	-0.50	0.03	-0.07	-0.27
Cash Interest Paid	15.23	13.25	10.4	7.23	6.52
Cash Income Tax Paid	5.73	5.37	-0.48	5.86	6.72
Levered Free Cash Flow	-9.61	1.8	16.06	13.19	-7.41
Unlevered Free Cash Flow	0.36	10.5	22.69	17.85	-3.23
Change in Working Capital	21.72	-22.33	-8.18	-18.86	-40.69

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