James Fisher and Sons plc (LON:FSJ)

James Fisher and Sons Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	44.7	46.3	-62.4	-11.1	-27.8	-57.5
Depreciation & Amortization	43.9	40	40.1	38.8	40.3	45.3
Other Amortization	0.5	0.5	1.1	2.3	3.9	3.7
Loss (Gain) From Sale of Assets	-54.2	-62.5	-0.4	-3.6	0.2	3.5
Asset Writedown & Restructuring Costs	6	5.2	28.1	0.7	38.4	57.3
Loss (Gain) on Equity Investments	-2.1	-2.6	-1.4	-	-	-
Stock-Based Compensation	2.2	1.8	1	-	-	-
Provision & Write-off of Bad Debts	-	-	-	-	-	19.3
Other Operating Activities	11.8	17.4	23.9	6.6	-1.8	1.3
Change in Accounts Receivable	13	-5.9	10.7	2.5	-5.1	30.9
Change in Inventory	3.4	2	0.1	-3.2	-2.7	2
Change in Accounts Payable	-12.5	10.3	-11.1	-1.9	11.8	-13
Change in Other Net Operating Assets	-4.3	-3.2	8.1	0.1	-2.2	-4.8
Operating Cash Flow	52.5	49.3	37.8	44.5	55	88
Operating Cash Flow Growth	-15.73%	30.42%	-15.06%	-19.09%	-37.50%	51.46%
Capital Expenditures	-28.7	-29.3	-29.4	-31.7	-28.2	-18.9
Sale of Property, Plant & Equipment	12.1	25.8	25.6	2.2	14.7	2.6
Cash Acquisitions	-	-	-	-2.6	-1.1	-7.9
Divestitures	80	80	-3.2	15.1	6.2	1.3
Sale (Purchase) of Intangibles	-4.6	-2.4	-1.8	-1.3	-1.5	-2.9
Investment in Securities	0.9	0.7	-	-	-	-0.5
Other Investing Activities	3.9	4.9	4.1	2.5	1.9	2.1
Investing Cash Flow	63.6	79.7	-4.7	-15.8	-8	-24.2
Long-Term Debt Issued	-	120	198.1	166	205	34.3
Long-Term Debt Repaid	-	-226.7	-205.8	-197.1	-224.6	-77.5
Net Debt Issued (Repaid)	-99	-106.7	-7.7	-31.1	-19.6	-43.2
Issuance of Common Stock	0.2	0.2	0.2	-	0.1	0.2
Repurchase of Common Stock	-0.6	-0.2	-0.2	-	-1	-1.9
Common Dividends Paid	-	-	-	-	-	-4
Other Financing Activities	-21.5	-24.9	-19.7	-9	-5.6	-7.2
Financing Cash Flow	-120.9	-131.6	-27.4	-40.1	-26.1	-56.1
Foreign Exchange Rate Adjustments	-3	-0.4	-1.7	2.5	0.1	-1.7
Miscellaneous Cash Flow Adjustments	4.5	0.4	-0.4	-2.8	-	-
Net Cash Flow	-3.3	-2.6	3.6	-11.7	21	6
Free Cash Flow	23.8	20	8.4	12.8	26.8	69.1
Free Cash Flow Growth	-27.44%	138.09%	-34.38%	-52.24%	-61.22%	-
Free Cash Flow Margin	5.83%	4.57%	1.69%	2.68%	6.06%	13.33%
Free Cash Flow Per Share	0.46	0.39	0.17	0.25	0.53	1.37
Cash Interest Paid	20.9	24.3	19.7	7.5	5.6	7
Cash Income Tax Paid	8.6	9.7	8.6	8.1	7.9	7.9
Levered Free Cash Flow	45.35	50.71	42.38	-1.39	15.44	25.25
Unlevered Free Cash Flow	54.23	61.9	54.75	3.24	19.38	29.75
Change in Working Capital	-0.4	3.2	7.8	-2.5	1.8	15.1

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.