Spot Coffee (Canada) Cash Flow Statement

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

Millions CAD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018
Period Ending	Sep '23 Sep 30, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019	Dec '18 Dec 31, 2018
Net Income	-0.54	-0.81	0.49	-2.43	-2.51	-0.26
Depreciation & Amortization	0.64	0.71	0.71	0.74	0.73	0.31
Loss (Gain) From Sale of Assets	-	-	-	-	-	-0.33
Asset Writedown & Restructuring Costs	-	-	1	-	-	-
Stock-Based Compensation	-	-	-	-	-	0.08
Other Operating Activities	0.47	0.58	-1.15	-0.29	0.18	-0.14
Change in Accounts Receivable	0.49	-1.15	-0.49	0.06	0.03	0.13
Change in Inventory	0.05	0	-0.03	0.01	-0.02	0.01
Change in Accounts Payable	-0.1	1.49	-0.34	0.4	0.16	-0.19
Change in Unearned Revenue	-0.01	-0.04	-0.07	0.01	0.06	-0.09
Change in Other Net Operating Assets	-0	-0.02	0	-0.03	0.28	-0.2
Operating Cash Flow	1	0.76	0.14	-1.54	0.65	-0.66
Operating Cash Flow Growth	42.10%	458.68%	-	-	-	-
Capital Expenditures	-0.14	-0.04	-0.05	-0.03	-0.06	-0.15
Cash Acquisitions	-0.29	-0.04	-0.01	-	-	-
Divestitures	-	-	-	-	0.28	0.79
Other Investing Activities	-0.27	-0.06	-0.2	-	-0.64	0.49
Investing Cash Flow	-0.7	-0.14	-0.27	-0.03	-0.42	1.13
Short-Term Debt Issued	-	-	-	1.01	0.44	0.02
Long-Term Debt Issued	-	-	1.03	0.91	-	-
Total Debt Issued	-0.28	-	1.03	1.92	0.44	0.02
Short-Term Debt Repaid	-	-	-0.05	-	-0.01	-
Long-Term Debt Repaid	-	-0.87	-0.98	-0.71	-0.85	-0.41
Total Debt Repaid	-0.72	-0.87	-1.03	-0.71	-0.86	-0.41
Net Debt Issued (Repaid)	-0.99	-0.87	-0	1.22	-0.42	-0.39
Issuance of Common Stock	0.18	0.08	0.4	0.1	0.57	0.14
Repurchase of Common Stock	-	-	-0.04	-	-	-
Other Financing Activities	-0.09	-	-0.01	-	-0.01	-0
Financing Cash Flow	-0.9	-0.79	0.35	1.32	0.15	-0.25
Foreign Exchange Rate Adjustments	0.69	0.05	-0.02	-0.15	-0.4	-0.29
Miscellaneous Cash Flow Adjustments	-	-	-0	0.29	-0.04	0.04
Net Cash Flow	0.08	-0.11	0.2	-0.11	-0.06	-0.03
Free Cash Flow	0.85	0.72	0.09	-1.58	0.59	-0.81
Free Cash Flow Growth	20.21%	707.42%	-	-	-	-
Free Cash Flow Margin	9.46%	9.03%	1.44%	-38.45%	6.84%	-9.55%
Free Cash Flow Per Share	0.01	0.01	0.00	-0.01	0.01	-0.01
Levered Free Cash Flow	-0.76	-0.37	-1.2	-0.54	1.54	-0.47
Unlevered Free Cash Flow	-0.49	-0.1	-1.05	-0.16	1.79	-0.35
Change in Working Capital	0.43	0.28	-0.92	0.44	0.5	-0.34

Updated Nov 29, 2023. Source: S&P Global Market Intelligence. Standard template. Financial Sources.