Kolos Cement Cash Flow Statement

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

Millions MUR. 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	259.4	322.75	15.58	51.8	111.65
Depreciation & Amortization	-	70.87	85.98	68.84	59.21
Other Amortization	-	2.56	2.79	2.27	1.85
Loss (Gain) From Sale of Assets	-	-169.55	-	0.05	0.02
Provision & Write-off of Bad Debts	-	-0.88	0.64	2.91	-1.12
Other Operating Activities	239.12	15.73	4.23	-14.9	-12.47
Change in Accounts Receivable	-	-223.78	78.17	-41.35	-102.36
Change in Inventory	-	95.65	-86.99	74.67	-221.34
Change in Accounts Payable	-	-	-	-75.41	188.57
Change in Other Net Operating Assets	-	-2.33	-2.96	6.67	-7.51
Operating Cash Flow	498.51	111.01	97.43	75.54	16.5
Operating Cash Flow Growth	349.06%	13.94%	28.98%	357.94%	-92.21%
Capital Expenditures	-	-47.46	-50.92	-42.85	-46.17
Cash Acquisitions	-	-	-	-	3.66
Divestitures	-	203.32	-	-	-
Sale (Purchase) of Intangibles	-	1.38	-	-	-
Other Investing Activities	-65.35	-	-	-	-
Investing Cash Flow	-65.35	157.24	-50.92	-42.85	-42.51
Long-Term Debt Issued	-	580	2,155	624.18	611.49
Total Debt Issued	-	580	2,155	624.18	611.49
Long-Term Debt Repaid	-	-618.69	-2,422	-697.4	-280.05
Total Debt Repaid	-	-618.69	-2,422	-697.4	-280.05
Net Debt Issued (Repaid)	-	-38.69	-266.76	-73.21	331.43
Common Dividends Paid	-	-153.9	-47.79	-119.34	-230.85
Other Financing Activities	-265.08	-	-	-	-
Financing Cash Flow	-265.08	-192.59	-314.55	-192.55	100.58
Foreign Exchange Rate Adjustments	4.36	2.48	-16.29	8.46	-0.76
Net Cash Flow	172.45	78.14	-284.33	-151.4	73.8
Free Cash Flow	498.51	63.55	46.52	32.69	-29.68
Free Cash Flow Growth	684.45%	36.61%	42.29%	-	-
Free Cash Flow Margin	19.55%	2.54%	2.07%	1.34%	-1.62%
Free Cash Flow Per Share	18.47	2.35	1.72	1.21	-1.10
Cash Interest Paid	-	44.26	63.88	70.16	31.35
Cash Income Tax Paid	-	41.67	16.17	25.04	33.31
Levered Free Cash Flow	622.04	177.54	99.85	15.62	-70.78
Unlevered Free Cash Flow	644.48	203.4	131.43	59.47	-51.19
Change in Working Capital	-	-130.47	-11.78	-35.43	-142.64

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