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	76.62	70.87	85.98	68.84	59.21
Other Amortization	1.44	2.56	2.79	2.27	1.85
Loss (Gain) From Sale of Assets	-	-	-	0.05	0.02
Asset Writedown & Restructuring Costs	2.63	-	-	-	-
Provision & Write-off of Bad Debts	0.07	-0.88	0.64	2.91	-1.12
Other Operating Activities	32.08	15.73	4.23	-14.9	-12.47
Change in Accounts Receivable	47.19	-160.63	-65.97	-41.35	-102.36
Change in Inventory	16.31	95.65	-86.99	74.67	-221.34
Change in Accounts Payable	61.54	-63.15	144.14	-75.41	188.57
Change in Other Net Operating Assets	1.23	-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	-65.35	-47.46	-50.92	-42.85	-46.17
Cash Acquisitions	-	-	-	-	3.66
Sale (Purchase) of Intangibles	-	1.38	-	-	-
Other Investing Activities	-	203.32	-	-	-
Investing Cash Flow	-65.35	157.24	-50.92	-42.85	-42.51
Long-Term Debt Issued	310	580	2,155	624.18	611.49
Total Debt Issued	310	580	2,155	624.18	611.49
Long-Term Debt Repaid	-353.68	-618.69	-2,422	-697.4	-280.05
Total Debt Repaid	-353.68	-618.69	-2,422	-697.4	-280.05
Net Debt Issued (Repaid)	-43.68	-38.69	-266.76	-73.21	331.43
Common Dividends Paid	-221.4	-153.9	-47.79	-119.34	-230.85
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	433.16	63.55	46.52	32.69	-29.68
Free Cash Flow Growth	581.62%	36.61%	42.29%	-	-
Free Cash Flow Margin	16.99%	2.54%	2.07%	1.34%	-1.62%
Free Cash Flow Per Share	16.04	2.35	1.72	1.21	-1.10
Cash Interest Paid	35.9	44.26	63.88	70.16	31.35
Cash Income Tax Paid	60.8	41.67	16.17	25.04	33.31
Levered Free Cash Flow	342.75	177.54	99.85	15.62	-70.78
Unlevered Free Cash Flow	365.19	203.4	131.43	59.47	-51.19
Change in Working Capital	126.27	-130.47	-11.78	-35.43	-142.64

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