Agra Limited Cash Flow Statement

Financials in millions NAD. Fiscal year is August - July.

Millions NAD. Fiscal year is Aug - Jul.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021
Net Income	115.28	73.71	92.06	74.96	59.94
Depreciation & Amortization	16.92	15.17	11.84	10.67	10.84
Other Amortization	1.75	1.74	1.74	1.75	1.74
Loss (Gain) From Sale of Assets	0.05	-0.08	-0.2	0.05	-0.63
Asset Writedown & Restructuring Costs	-0.36	0.77	0.09	-0.5	-0.62
Loss (Gain) From Sale of Investments	-	-	-	-	-0.81
Provision & Write-off of Bad Debts	-4.27	4.75	-	-	-
Other Operating Activities	18.96	18.43	24.9	11.67	22.52
Change in Accounts Receivable	28.18	17.61	-63.08	-23.96	-25.51
Change in Inventory	-11.99	-45.46	-26.61	-35.98	-22.52
Change in Accounts Payable	46.56	51.25	28.98	29.77	3.33
Change in Unearned Revenue	-0.04	0.04	-	-	-
Change in Other Net Operating Assets	10.97	6.41	-16.43	-16.59	0.96
Operating Cash Flow	222	144.35	53.29	51.84	49.21
Operating Cash Flow Growth	53.80%	170.86%	2.80%	5.34%	-49.15%
Capital Expenditures	-40.76	-23.71	-51.6	-39.76	-15.82
Sale of Property, Plant & Equipment	0.45	0.82	0.79	0.04	0.85
Cash Acquisitions	-35	-	-	-	-
Sale (Purchase) of Intangibles	-0.1	-0.04	-	-	-
Sale (Purchase) of Real Estate	-	-0.01	-	-	1.05
Investment in Securities	-	-	-	-0.49	-
Other Investing Activities	-	-	0.07	0	0.72
Investing Cash Flow	-75.41	-22.95	-50.73	-40.21	-13.2
Long-Term Debt Issued	35	-	-	-	-
Long-Term Debt Repaid	-30.5	-17.49	-15.37	-16.38	-25.24
Net Debt Issued (Repaid)	4.5	-17.49	-15.37	-16.38	-25.24
Common Dividends Paid	-11.85	-13.3	-10.47	-7.02	-3.57
Other Financing Activities	-13.26	-12.57	-12.3	-10.08	-11.98
Financing Cash Flow	-20.62	-43.37	-38.14	-33.47	-40.79
Net Cash Flow	125.97	78.03	-35.58	-21.85	-4.78
Free Cash Flow	181.25	120.63	1.7	12.08	33.39
Free Cash Flow Growth	50.25%	7012.74%	-85.96%	-63.83%	-43.17%
Free Cash Flow Margin	6.46%	4.53%	0.07%	0.60%	1.85%
Free Cash Flow Per Share	1.77	1.18	0.02	0.12	0.33
Cash Interest Paid	20.56	20.27	19.48	15.78	16.25
Cash Income Tax Paid	40.75	32.87	33.58	33.1	15.33
Levered Free Cash Flow	137.7	89.25	-28.54	-11.18	11.89
Unlevered Free Cash Flow	149.33	100.6	-17.91	-2.79	20.57
Change in Working Capital	73.67	29.85	-77.15	-46.76	-43.73

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