Bank of Commerce Cash Flow Statement

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

Millions PHP. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	3,558	3,025	2,802	1,800	1,207	784.43
Depreciation & Amortization	660.42	623.17	489.38	431.66	462.53	567.85
Other Amortization	135.7	95.6	76.74	73.07	53.6	45.91
Gain (Loss) on Sale of Assets	-442.34	-341.53	-495.4	-340.45	-274.99	-58.76
Gain (Loss) on Sale of Investments	30.64	-0.61	-29.77	-3.03	73.07	-1,118
Provision for Credit Losses	62.91	139.41	78.84	166.21	-634.82	962.51
Change in Trading Asset Securities	-751.83	-2,439	10.94	616.93	266.62	-141.93
Change in Other Net Operating Assets	-24,248	-22,022	-4,120	-29,967	-2,502	702.47
Other Operating Activities	1,351	632.36	586.46	294.71	291.85	-61.64
Operating Cash Flow	-19,752	-20,596	-382.49	-26,798	-965.86	1,781
Capital Expenditures	-294.16	-446.28	-466.38	-182.36	-157	-98.23
Sale of Property, Plant and Equipment	45.61	43.87	49.28	52.89	45.24	45.45
Investment in Securities	-20,143	7,797	-5,177	-10,624	-23,692	451.59
Income (Loss) Equity Investments	0.42	0.61	0.78	0.13	1.04	0.75
Purchase / Sale of Intangibles	-260.09	-228.11	-149.91	-100.9	-48.97	-16.16
Investing Cash Flow	-20,143	7,363	-5,527	-10,560	-23,546	430.65
Long-Term Debt Issued	-	6,511	-	7,428	-	-
Short-Term Debt Repaid	-	-	-	-	-0.02	-0.09
Long-Term Debt Repaid	-	-7,748	-238.01	-231.26	-223.49	-220.73
Total Debt Repaid	-259.79	-7,748	-238.01	-231.26	-223.5	-220.81
Net Debt Issued (Repaid)	17,571	-1,238	-238.01	7,196	-223.5	-220.81
Issuance of Common Stock	-	-	-	3,259	-	-
Preferred Stock Issued	-	-	-	-	5,453	-
Common Dividends Paid	-851.36	-654.94	-	-	-	-
Net Increase (Decrease) in Deposit Accounts	19,629	26,103	9,638	4,553	22,608	25,249
Other Financing Activities	-1,009	-495.84	-376.97	-106.6	-	-
Financing Cash Flow	35,340	23,714	9,023	14,902	27,837	25,029
Foreign Exchange Rate Adjustments	9.21	6.52	-7.62	-1.08	22.46	-17.46
Net Cash Flow	-4,546	10,487	3,106	-22,457	3,348	27,223
Free Cash Flow	-20,046	-21,042	-848.87	-26,980	-1,123	1,683
Free Cash Flow Margin	-167.81%	-198.20%	-8.58%	-339.36%	-16.37%	28.47%
Free Cash Flow Per Share	-11.02	-11.56	-0.47	-15.41	-0.87	1.50
Cash Interest Paid	4,881	4,752	3,293	1,114	695.15	1,271
Cash Income Tax Paid	1,079	857.38	793.24	573.61	366.87	355.09

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Banks template. Financial Sources.