Scales Corporation Limited (NZE:SCL)

Scales Corporation Cash Flow Statement

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

Operating Activities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	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%

Investing Activities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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

Financing Activities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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

Net Cash Flow

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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
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

Additional Metrics

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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
Change in Working Capital	6.92	20.41	14.97	-19.04	-15.89

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 31, 2026

Data Sources Report a data error