Zelan Berhad 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	-63.05	-252.23	65.38	1.36	3.14
Depreciation & Amortization	0.24	0.24	0.24	0.18	0.23
Loss (Gain) From Sale of Assets	-0.01	-0.04	-0.24	-0.05	-
Asset Writedown & Restructuring Costs	-	-0.28	-	-	-
Loss (Gain) From Sale of Investments	38.24	-0.14	5.04	-	-
Loss (Gain) on Equity Investments	-	-	-	0.02	0.96
Provision & Write-off of Bad Debts	-15.01	238.28	-18.59	-20.29	-21.7
Other Operating Activities	44.56	25.29	-28.21	31.96	27.25
Change in Accounts Receivable	26.41	61.58	46.01	69.48	14.01
Change in Accounts Payable	27.71	-	-	-	-
Change in Other Net Operating Assets	-	-20.7	-10.69	-42.15	39.31
Operating Cash Flow	59.1	51.99	58.92	40.51	63.2
Operating Cash Flow Growth	13.66%	-11.76%	45.46%	-35.90%	-13.12%
Capital Expenditures	-0.05	-0.08	-0.02	-	-
Sale of Property, Plant & Equipment	0.01	0.04	0.24	0.08	-
Investment in Securities	-	0.14	0.09	-	-
Other Investing Activities	0.52	0.67	0.68	0.56	0.05
Investing Cash Flow	0.48	0.76	0.99	0.64	0.05
Long-Term Debt Repaid	-42.26	-35.24	-18.85	-32.65	-33.05
Total Debt Repaid	-42.26	-35.24	-18.85	-32.65	-33.05
Net Debt Issued (Repaid)	-42.26	-35.24	-18.85	-32.65	-33.05
Other Financing Activities	-24.25	-18.37	-35.84	-27.76	-29.13
Financing Cash Flow	-66.51	-53.61	-54.69	-60.41	-62.19
Foreign Exchange Rate Adjustments	6.2	-3.63	-0.35	17.59	-1.4
Net Cash Flow	-0.74	-4.48	4.88	-1.67	-0.34
Free Cash Flow	59.04	51.91	58.91	40.51	63.2
Free Cash Flow Growth	13.74%	-11.87%	45.42%	-35.90%	-13.11%
Free Cash Flow Margin	203.87%	129.18%	194.16%	80.32%	137.64%
Free Cash Flow Per Share	0.07	0.06	0.07	0.05	0.07
Cash Interest Paid	-	19.89	29.42	21.62	22.12
Cash Income Tax Paid	-	1.02	2.44	2.35	2.22
Levered Free Cash Flow	-4.05	75.4	-276.05	-51.07	24.2
Unlevered Free Cash Flow	8.87	88.79	-262.97	-31.94	42.08
Change in Working Capital	54.12	40.88	35.31	27.33	53.33

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