Beacon Roofing Supply Cash Flow Statement

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	188.38	-1,212	-1,841	166.22
Depreciation & Amortization	2,801	2,363	1,177	652.56
Loss (Gain) From Sale of Assets	-	-0.15	0	-7.98
Loss (Gain) From Sale of Investments	929.72	1,178	108.31	499.15
Stock-Based Compensation	335.69	259.97	494.84	-
Provision & Write-off of Bad Debts	110	110	-2.88	-
Other Operating Activities	481.29	468.84	-754.89	321.54
Change in Accounts Receivable	-802.67	-1,644	334.19	-216.73
Change in Inventory	-87.57	20.77	-104.12	-
Change in Accounts Payable	2,556	1,005	209.62	-619.12
Change in Other Net Operating Assets	-2,296	-4,895	-306.85	368.12
Operating Cash Flow	4,216	-2,346	-685.52	1,164
Capital Expenditures	-7,614	-1,520	-6,103	-38.32
Sale of Property, Plant & Equipment	-	-	-	10.91
Divestitures	-	-	-	60
Sale (Purchase) of Intangibles	-44.51	-44.51	-	-
Investment in Securities	125.84	-3,049	-49.85	72.74
Other Investing Activities	13.36	-220.47	-1,624	2.86
Investing Cash Flow	-7,519	-4,834	-7,471	-90.85
Short-Term Debt Issued	-	1,000	3,385	1,016
Total Debt Issued	-	1,000	3,385	1,016
Short-Term Debt Repaid	-	-1,310	-860	-1,310
Long-Term Debt Repaid	-	-635.54	-501.65	-370.06
Total Debt Repaid	-1,790	-1,946	-1,362	-1,680
Net Debt Issued (Repaid)	-1,790	-945.54	2,023	-664.06
Other Financing Activities	-24.1	-0	41.99	-0
Financing Cash Flow	5,786	10,655	4,065	2,336
Miscellaneous Cash Flow Adjustments	-0	-0	-	-10.86
Net Cash Flow	2,482	3,475	-4,091	3,398
Free Cash Flow	-3,398	-3,866	-6,788	1,125
Free Cash Flow Margin	-14.56%	-20.59%	-63.93%	11.92%
Free Cash Flow Per Share	-276.98	-345.16	-606.08	2009.68
Cash Interest Paid	581.24	593.06	257.38	120.73
Cash Income Tax Paid	81.62	46.51	0.72	0.29
Levered Free Cash Flow	-	-3,422	-5,677	-
Unlevered Free Cash Flow	-	-2,796	-5,468	-
Change in Net Working Capital	-	4,347	-678.88	-

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