Scales Corporation Cash Flow Statement

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

Millions NZD. 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	100.99	30.34	5.24	19.41	26.93
Depreciation & Amortization	27.48	22.36	19.45	19.69	19.55
Loss (Gain) From Sale of Assets	-0.01	-4.34	-0.12	-0.07	-1.13
Asset Writedown & Restructuring Costs	-3.12	2.95	13.26	3.73	-1.65
Loss (Gain) on Equity Investments	-45.84	-8.22	-7.38	-2.75	-0.91
Stock-Based Compensation	1.17	0.71	0.46	0.61	0.73
Other Operating Activities	7.89	31.69	16.91	23.28	12.23
Change in Accounts Receivable	-8.9	1.01	9.66	-12.81	-8.83
Change in Inventory	6.9	24.18	13.04	-12.55	-3.5
Change in Accounts Payable	2.07	-0.53	-11.13	13.43	-1.76
Change in Income Taxes	10.9	-2.7	2.03	-5.8	-1.12
Change in Other Net Operating Assets	-4.05	-1.54	1.37	-1.3	-0.69
Operating Cash Flow	95.77	97.56	64.7	44.87	39.84
Operating Cash Flow Growth	-1.84%	50.78%	44.21%	12.62%	-25.15%
Capital Expenditures	-20.9	-54.43	-17.23	-14.59	-15.82
Sale of Property, Plant & Equipment	24.18	34	-	0.16	3.77
Cash Acquisitions	-79.55	-11.08	-	-2.18	-
Sale (Purchase) of Intangibles	-1.25	-0.51	-0.33	-0.99	-0.71
Investment in Securities	-4.35	-17.34	-11.87	56.21	19.31
Other Investing Activities	0.54	0.26	0.26	0.11	1.23
Investing Cash Flow	-81.33	-49.1	-29.17	38.72	7.78
Short-Term Debt Issued	13.55	-	-	-	-
Long-Term Debt Issued	74.73	81.5	27.31	-	-
Total Debt Issued	88.28	81.5	27.31	-	-
Long-Term Debt Repaid	-56.41	-125.1	-8.42	-8.28	-25.84
Total Debt Repaid	-56.41	-125.1	-8.42	-8.28	-25.84
Net Debt Issued (Repaid)	31.87	-43.6	18.89	-8.28	-25.84
Issuance of Common Stock	-	0.26	0.1	0.12	0.35
Common Dividends Paid	-21.41	-12.08	-26.96	-26.86	-26.77
Other Financing Activities	-14.85	-17.18	-15.31	-17.52	-8.87
Financing Cash Flow	-4.39	-72.6	-23.29	-52.54	-61.13
Foreign Exchange Rate Adjustments	0.88	0.26	-0.38	1.53	0.68
Net Cash Flow	10.92	-23.89	11.86	32.57	-12.83
Free Cash Flow	74.86	43.12	47.47	30.27	24.02
Free Cash Flow Growth	73.60%	-9.15%	56.80%	26.05%	-17.15%
Free Cash Flow Margin	8.32%	7.38%	8.40%	4.89%	4.67%
Free Cash Flow Per Share	0.52	0.30	0.33	0.21	0.17
Cash Interest Paid	10.12	8.59	6.48	4.24	4.75
Cash Income Tax Paid	10.11	7.14	7.97	14.98	11.82
Levered Free Cash Flow	-21.71	12.1	35.18	20.78	26.68
Unlevered Free Cash Flow	-15.58	17.36	39.17	23.38	29.61
Change in Working Capital	6.92	20.41	14.97	-19.04	-15.89

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