KLSE:YSPSAH 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	25.03	26.69	37.32	34.47	15.18
Depreciation & Amortization	16.88	16.42	15.67	15.23	15.75
Loss (Gain) From Sale of Assets	-	-0.05	-0.15	-0.19	-0.01
Asset Writedown & Restructuring Costs	-	0.07	0.02	0.05	1.1
Loss (Gain) From Sale of Investments	-	-	-	-0.09	0.28
Loss (Gain) on Equity Investments	-	0.04	-0.04	0.03	0.02
Provision & Write-off of Bad Debts	-	-	-	-	0.04
Other Operating Activities	16.54	10.92	1.34	8.9	-2.51
Change in Accounts Receivable	-	-2.36	-4.56	-13.56	7.1
Change in Inventory	-	1.54	-15.69	-10.58	23.28
Change in Accounts Payable	-	-4.22	-0.25	7	4.07
Change in Other Net Operating Assets	-4	0.66	2.67	6.97	-0.68
Operating Cash Flow	54.46	49.71	36.33	48.22	63.63
Operating Cash Flow Growth	9.55%	36.84%	-24.66%	-24.23%	601.48%
Capital Expenditures	-4.15	-8.87	-35.63	-4.25	-3.42
Sale of Property, Plant & Equipment	0.04	0.05	0.15	0.19	0.01
Sale (Purchase) of Intangibles	-0.15	-0.19	-0.14	-0.01	-0.16
Other Investing Activities	2.05	2.01	1.91	1.41	0.82
Investing Cash Flow	-2.21	-7	-33.73	-2.66	-2.75
Long-Term Debt Issued	-	-	26.35	-	-
Total Debt Issued	-	-	26.35	-	-
Short-Term Debt Repaid	-	-0.6	-0.1	-9.9	-2.86
Long-Term Debt Repaid	-14.4	-12.42	-11.17	-14.98	-12.85
Total Debt Repaid	-14.4	-13.02	-11.27	-24.88	-15.71
Net Debt Issued (Repaid)	-14.4	-13.02	15.08	-24.88	-15.71
Issuance of Common Stock	-	-	1.72	0.25	0.26
Common Dividends Paid	-21.28	-11.35	-10.63	-9.87	-9.86
Other Financing Activities	-2.97	-2.74	-2.34	-1.77	-2.26
Financing Cash Flow	-38.64	-31.36	0.29	-37.68	-28.98
Foreign Exchange Rate Adjustments	-4.38	-2.81	-2.07	1.23	1.61
Net Cash Flow	9.23	8.54	0.82	9.11	33.51
Free Cash Flow	50.31	40.84	0.69	43.96	60.22
Free Cash Flow Growth	23.18%	5784.29%	-98.42%	-26.99%	-
Free Cash Flow Margin	13.78%	11.08%	0.19%	13.15%	21.36%
Free Cash Flow Per Share	0.35	0.29	0.01	0.31	0.43
Cash Interest Paid	2.69	2.74	2.26	1.73	2.14
Cash Income Tax Paid	11.83	13.9	13.97	7.57	7.81
Levered Free Cash Flow	34.34	27.1	-9.57	33.46	58.93
Unlevered Free Cash Flow	36.02	28.81	-8.16	34.54	60.27
Change in Working Capital	-4	-4.37	-17.84	-10.17	33.78

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