Bank of Commerce (PSE:BNCOM)
Philippines · Delayed Price · Currency is PHP 10.10
-0.10 (-0.98%)
At close: Aug 28, 2026
Bank of Commerce Cash Flow Statement
Financials in millions PHP. Fiscal year is January - December.
Millions PHP. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 | 3,788 | 3,540 | 3,025 | 2,802 | 1,800 | 1,207 |
Depreciation & Amortization | 709.2 | 672.58 | 623.17 | 489.38 | 431.66 | 462.53 |
Other Amortization | 164.93 | 144.82 | 95.6 | 76.74 | 73.07 | 53.6 |
Gain (Loss) on Sale of Assets | -454.39 | -402.39 | -341.53 | -495.4 | -340.45 | -274.99 |
Gain (Loss) on Sale of Investments | 29.17 | -81.48 | -0.61 | -29.77 | -3.03 | 73.07 |
Provision for Credit Losses | 380.99 | 382.2 | 139.41 | 78.84 | 166.21 | -634.82 |
Change in Trading Asset Securities | 1,377 | -2,272 | -2,439 | 10.94 | 616.93 | 266.62 |
Change in Other Net Operating Assets | -10,301 | -32,020 | -22,022 | -4,120 | -29,967 | -2,502 |
Other Operating Activities | 1,466 | 1,503 | 632.36 | 586.46 | 294.71 | 291.85 |
Operating Cash Flow | -2,551 | -28,340 | -20,596 | -382.49 | -26,798 | -965.86 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Capital Expenditures | -390.82 | -296.49 | -446.28 | -466.38 | -182.36 | -157 |
Sale of Property, Plant and Equipment | 48.86 | 50.82 | 43.87 | 49.28 | 52.89 | 45.24 |
Investment in Securities | -13,999 | -19,898 | 7,797 | -5,177 | -10,624 | -23,692 |
Income (Loss) Equity Investments | 0.91 | 0.84 | 0.61 | 0.78 | 0.13 | 1.04 |
Purchase / Sale of Intangibles | -198.5 | -230.36 | -228.11 | -149.91 | -100.9 | -48.97 |
Investing Cash Flow | -14,009 | -19,903 | 7,363 | -5,527 | -10,560 | -23,546 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Long-Term Debt Issued | - | 17,831 | 6,511 | - | 7,428 | - |
Short-Term Debt Repaid | - | - | - | - | - | -0.02 |
Long-Term Debt Repaid | - | -6,837 | -7,748 | -238.01 | -231.26 | -223.49 |
Total Debt Repaid | -6,847 | -6,837 | -7,748 | -238.01 | -231.26 | -223.5 |
Net Debt Issued (Repaid) | -6,847 | 10,994 | -1,238 | -238.01 | 7,196 | -223.5 |
Issuance of Common Stock | - | - | - | - | 3,259 | - |
Preferred Stock Issued | - | - | - | - | - | 5,453 |
Total Dividends Paid | -677.25 | -677.25 | -654.94 | - | - | - |
Net Increase (Decrease) in Deposit Accounts | 19,815 | 11,306 | 26,103 | 9,638 | 4,553 | 22,608 |
Other Financing Activities | -1,333 | -1,281 | -495.84 | -376.97 | -106.6 | - |
Financing Cash Flow | 10,784 | 20,168 | 23,714 | 9,023 | 14,902 | 27,837 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Foreign Exchange Rate Adjustments | 13.47 | 1.82 | 6.52 | -7.62 | -1.08 | 22.46 |
Net Cash Flow | -5,763 | -28,073 | 10,487 | 3,106 | -22,457 | 3,348 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Free Cash Flow | -2,941 | -28,636 | -21,042 | -848.87 | -26,980 | -1,123 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -22.51% | -234.22% | -198.20% | -8.58% | -339.36% | -16.37% |
Free Cash Flow Per Share | -1.62 | -15.74 | -11.56 | -0.47 | -15.41 | -0.87 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Cash Interest Paid | 4,455 | 4,358 | 4,058 | 3,260 | 1,114 | 695.15 |
Cash Income Tax Paid | 1,331 | 1,230 | 857.38 | 793.24 | 573.61 | 366.87 |