PSE:ACR Cash Flow Statement

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

Millions PHP. 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	799.81	722.22	641.14	617.34	404.56
Depreciation & Amortization	1,543	1,416	1,380	1,458	1,533
Other Amortization	66.49	68.13	70.59	75.83	74.29
Loss (Gain) on Sale of Assets	-69.77	-26.16	-89.48	-0.71	-2.98
Loss (Gain) on Equity Investments	9.57	-73.74	-22.39	-54.72	-72.36
Asset Writedown	396.27	-	-	165	-
Change in Accounts Receivable	-1,433	-613.93	788.78	-448.03	-629.48
Change in Inventory	-235.34	-38.69	44.81	489.41	-678.67
Change in Accounts Payable	623.07	308.69	346.97	-1,141	725.16
Change in Other Net Operating Assets	-578.06	-29.03	-68.9	566.39	-121.51
Other Operating Activities	3,671	3,277	3,020	2,702	2,542
Operating Cash Flow	4,793	5,010	6,112	4,429	3,774
Operating Cash Flow Growth	-4.34%	-18.02%	37.98%	17.38%	-28.41%
Capital Expenditures	-1,434	-1,611	-2,034	-1,398	-493.5
Sale of Property, Plant & Equipment	109.39	1.45	1.62	2.73	3.88
Sale (Purchase) of Intangibles	-16.54	-0.3	-0.1	-0.66	-2.63
Investment in Securities	41.84	-6.89	1.22	-11.29	-6.56
Other Investing Activities	-450.88	-575.98	-262.39	-561.11	-268.62
Investing Cash Flow	-1,783	-2,205	-2,038	-1,973	-976.23
Long-Term Debt Issued	20,535	10,025	7,458	7,379	3,378
Long-Term Debt Repaid	-15,626	-9,398	-8,482	-6,717	-3,632
Net Debt Issued (Repaid)	4,909	627.44	-1,024	661.75	-253.23
Common Dividends Paid	-	-130.23	-	-	-
Dividends Paid	-1,024	-130.23	-1,739	-1,521	-740.83
Other Financing Activities	-6,399	-3,418	-1,681	-1,669	-1,649
Financing Cash Flow	-2,514	-2,920	-4,444	-2,528	-2,643
Foreign Exchange Rate Adjustments	9.86	-13.54	3.44	3.5	6.46
Net Cash Flow	505.94	-128.99	-367.15	-67.91	161.3
Free Cash Flow	3,359	3,399	4,077	3,032	3,280
Free Cash Flow Growth	-1.18%	-16.63%	34.50%	-7.58%	-8.83%
Free Cash Flow Margin	22.48%	27.10%	32.82%	25.29%	32.65%
Free Cash Flow Per Share	0.53	0.54	0.65	0.48	0.52
Cash Interest Paid	1,970	1,527	1,541	1,523	1,660
Cash Income Tax Paid	270.64	246.69	384.16	438.17	141.39
Levered Free Cash Flow	563.07	121.04	1,356	-552.9	-421.58
Unlevered Free Cash Flow	1,781	1,101	2,322	405.59	576.07
Change in Working Capital	-1,624	-372.97	1,112	-532.9	-704.5

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