Being AI Limited (NZE:BAI)

Being AI Cash Flow Statement

Financials in millions NZD. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023
Net Income	-6.69	-11.52	-1.07	1.72
Depreciation & Amortization	0.66	1.03	1.06	0.98
Loss (Gain) From Sale of Assets	-2.53	-0.81	-0	-1.13
Asset Writedown & Restructuring Costs	6.34	6.46	-	-
Loss (Gain) From Sale of Investments	0.12	0.12	-	-
Loss (Gain) on Equity Investments	-	0.13	-	-
Stock-Based Compensation	0.29	0.39	1.69	-
Other Operating Activities	1.59	2.08	0.53	0.6
Change in Accounts Receivable	-0.09	-0.42	1.42	-
Change in Inventory	-0.58	0.71	5.09	0.87
Change in Accounts Payable	3.17	-7.22	-1.51	2.61
Change in Income Taxes	-0.18	-0.64	0.76	-
Change in Other Net Operating Assets	0.57	6.43	-6.54	-0.48
Operating Cash Flow	2.71	-3.26	1.44	5.16
Operating Cash Flow Growth	-	-	-72.12%	-
Capital Expenditures	0.4	-0.2	-0.07	-0.22
Sale of Property, Plant & Equipment	0.02	0.02	0.04	5.97
Cash Acquisitions	-	-0.2	0.02	-
Divestitures	-0.42	-0.18	-	-
Sale (Purchase) of Intangibles	-0.04	-0.08	-0.01	-
Investment in Securities	0.02	-0.23	-	-
Other Investing Activities	0.05	0.08	-1.77	0.08
Investing Cash Flow	0.04	-0.78	-1.79	5.83
Long-Term Debt Issued	-	29.38	8.3	5.03
Long-Term Debt Repaid	-	-19.45	-7.97	-13.25
Net Debt Issued (Repaid)	-4.61	9.93	0.33	-8.22
Issuance of Common Stock	0.11	0.34	-	-
Common Dividends Paid	-	-	-0.73	-
Other Financing Activities	-1.16	-8.04	-0.52	-0.76
Financing Cash Flow	-5.67	2.24	-0.92	-8.98
Net Cash Flow	-2.92	-1.81	-1.27	2.01
Free Cash Flow	3.12	-3.46	1.37	4.94
Free Cash Flow Growth	-	-	-72.29%	-
Free Cash Flow Margin	8.03%	-8.45%	3.39%	11.29%
Free Cash Flow Per Share	0.02	-0.02	0.01	0.05
Cash Interest Paid	1.17	1.43	0.52	0.76
Cash Income Tax Paid	-	-	-	0.24
Levered Free Cash Flow	1.61	-9.59	8.19	-
Unlevered Free Cash Flow	2.54	-8.67	8.58	-
Change in Working Capital	2.88	-1.15	-0.78	3

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