BlueLife Cash Flow Statement

Financials in millions MUR. Fiscal year is July - June.

Millions MUR. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Net Income	220.65	172.96	146.05	54.25	123.51	-173.68
Depreciation & Amortization	33.82	33.82	32.14	25.2	17.21	38.92
Other Amortization	0.28	0.28	0.34	0.59	0.48	0.63
Loss (Gain) From Sale of Assets	0.32	0.32	0.22	-2.51	-10.69	8.63
Asset Writedown & Restructuring Costs	-96.71	-96.71	-70.92	0.01	-255.31	1.69
Provision & Write-off of Bad Debts	0.55	0.55	5.78	0.78	41.22	-33.81
Other Operating Activities	150.77	16.91	23.68	8.12	-11.92	-11.61
Change in Accounts Receivable	29.35	29.35	-185.88	118.61	-71.37	49.41
Change in Inventory	77.52	77.52	57.32	-278.28	12.71	-49.63
Change in Accounts Payable	-191.64	-191.64	251.63	185.13	-49.54	10.11
Operating Cash Flow	213.4	31.85	258.36	111.89	-181.1	-152.02
Operating Cash Flow Growth	37.20%	-87.67%	130.91%	-	-	-
Capital Expenditures	-50.47	-50.47	-67.5	-59.45	-5.81	-5.34
Sale of Property, Plant & Equipment	0.03	0.03	-	-	-	-
Sale (Purchase) of Intangibles	-0.56	-0.56	-	-0.82	-0.33	-
Sale (Purchase) of Real Estate	-59.42	-59.42	-50.94	31.35	78.6	343.09
Other Investing Activities	32.99	9.74	-	-	-8.23	-0.17
Investing Cash Flow	-77.42	-100.68	-118.44	-28.92	64.24	337.59
Long-Term Debt Issued	-	120	53.5	10.15	300	12.5
Long-Term Debt Repaid	-	-56.03	-39.85	-43.04	-90.75	-224.91
Total Debt Repaid	-56.03	-56.03	-39.85	-43.04	-90.75	-224.91
Net Debt Issued (Repaid)	63.97	63.97	13.65	-32.89	209.25	-212.41
Issuance of Common Stock	-	-	-	-	-	27.96
Common Dividends Paid	-22.92	-22.92	-	-	-	-
Other Financing Activities	14.3	-	-	-	-	-1.95
Financing Cash Flow	55.36	41.06	13.65	-32.89	209.25	-186.4
Foreign Exchange Rate Adjustments	-7.74	-3.82	7.23	5.12	-0.56	0.71
Net Cash Flow	183.6	-31.59	160.8	55.2	91.82	-0.11
Free Cash Flow	162.93	-18.62	190.86	52.44	-186.91	-157.36
Free Cash Flow Growth	85.06%	-	263.97%	-	-	-
Free Cash Flow Margin	9.75%	-1.33%	12.32%	5.20%	-52.75%	-148.27%
Free Cash Flow Per Share	0.14	-0.02	0.17	0.04	-0.16	-0.14
Cash Interest Paid	61.92	61.92	59.62	59.81	41.17	32.04
Cash Income Tax Paid	1.59	1.59	12.54	4.2	0.01	0
Levered Free Cash Flow	-194.72	-268.5	190.75	135.63	-28.09	-458.1
Unlevered Free Cash Flow	-157.46	-230.05	229.43	174.58	3.18	-423.53
Change in Working Capital	-84.77	-84.77	123.06	25.46	-108.2	9.88

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.