Mauritius Oil Refineries 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	79.76	74.43	80.68	81.28	76.42	44.54
Depreciation & Amortization	31.61	31.61	25.94	20.63	18.17	17.64
Other Amortization	0.4	0.4	0.54	0.52	1.84	1.56
Loss (Gain) From Sale of Assets	-1.6	-1.6	-0.89	-0.18	-1.06	-1.25
Asset Writedown & Restructuring Costs	-1.69	-1.69	1.14	0.67	-1.59	-
Loss (Gain) on Equity Investments	-1.86	-1.86	-7.9	-3.92	-2.59	-2
Provision & Write-off of Bad Debts	-0.01	-0.01	0.09	-	-0.01	0.82
Other Operating Activities	3.61	10.64	-0.6	-16.1	0.25	-7.32
Change in Accounts Receivable	-43.32	-43.32	-29.83	120.72	-169.45	-17.36
Change in Inventory	113.32	113.32	98.25	291.69	-191.56	-252.26
Change in Accounts Payable	6.92	6.92	0.86	-515.01	230.4	320.78
Operating Cash Flow	187.14	188.84	168.27	-19.72	-39.18	105.14
Operating Cash Flow Growth	5.12%	12.22%	-	-	-	-
Capital Expenditures	-48.73	-48.73	-51.01	-90.91	-37.4	-27.63
Sale of Property, Plant & Equipment	1.83	1.83	1.08	0.31	2.67	1.63
Sale (Purchase) of Intangibles	-0.05	-0.05	-0.26	-0.57	-0.3	-0.05
Other Investing Activities	-25.44	1.94	2.58	2.26	2.26	-
Investing Cash Flow	-72.4	-45.02	-47.6	-88.91	-32.77	-26.05
Short-Term Debt Issued	-	2,560	2,035	3,395	2,567	625
Long-Term Debt Issued	-	47.17	15	28.05	4	-
Total Debt Issued	2,607	2,607	2,050	3,423	2,571	625
Short-Term Debt Repaid	-	-2,680	-2,150	-3,315	-2,232	-700
Long-Term Debt Repaid	-	-14.63	-5.31	-1.61	-0.47	-0.8
Total Debt Repaid	-2,695	-2,695	-2,155	-3,317	-2,232	-700.8
Net Debt Issued (Repaid)	-87.46	-87.46	-105.31	106.44	338.53	-75.8
Common Dividends Paid	-44.27	-44.27	-43.26	-43.26	-16.64	-
Other Financing Activities	68.13	-	-	-	-1	-
Financing Cash Flow	-63.59	-131.73	-148.57	63.18	320.89	-75.8
Net Cash Flow	51.15	12.09	-27.9	-45.46	248.94	3.29
Free Cash Flow	138.41	140.11	117.26	-110.63	-76.58	77.51
Free Cash Flow Growth	8.96%	19.48%	-	-	-	-
Free Cash Flow Margin	7.54%	7.56%	7.21%	-5.05%	-3.82%	6.66%
Free Cash Flow Per Share	4.16	4.21	3.52	-3.32	-2.30	2.33
Cash Interest Paid	26.95	26.95	29.27	28.02	17.25	13.08
Cash Income Tax Paid	0.86	0.86	1.27	11.2	5.59	2.67
Levered Free Cash Flow	-3.22	109.11	91.14	-142.95	-92.04	82.21
Unlevered Free Cash Flow	14.74	125.95	109.43	-125.44	-81.25	90.38
Change in Working Capital	76.92	76.92	69.28	-102.61	-130.61	51.15

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