Bank of Commerce 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	3,540	3,025	2,802	1,800	1,207
Depreciation & Amortization	672.58	623.17	489.38	431.66	462.53
Other Amortization	144.82	95.6	76.74	73.07	53.6
Gain (Loss) on Sale of Assets	-402.39	-341.53	-495.4	-340.45	-274.99
Gain (Loss) on Sale of Investments	-81.48	-0.61	-29.77	-3.03	73.07
Provision for Credit Losses	382.2	139.41	78.84	166.21	-634.82
Change in Trading Asset Securities	-2,272	-2,439	10.94	616.93	266.62
Change in Other Net Operating Assets	-32,020	-22,022	-4,120	-29,967	-2,502
Other Operating Activities	1,503	632.36	586.46	294.71	291.85
Operating Cash Flow	-28,340	-20,596	-382.49	-26,798	-965.86
Capital Expenditures	-296.49	-446.28	-466.38	-182.36	-157
Sale of Property, Plant and Equipment	50.82	43.87	49.28	52.89	45.24
Investment in Securities	-19,898	7,797	-5,177	-10,624	-23,692
Income (Loss) Equity Investments	0.84	0.61	0.78	0.13	1.04
Purchase / Sale of Intangibles	-230.36	-228.11	-149.91	-100.9	-48.97
Investing Cash Flow	-19,903	7,363	-5,527	-10,560	-23,546
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	-6,837	-7,748	-238.01	-231.26	-223.5
Net Debt Issued (Repaid)	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	-654.94	-	-	-
Net Increase (Decrease) in Deposit Accounts	11,306	26,103	9,638	4,553	22,608
Other Financing Activities	-1,281	-495.84	-376.97	-106.6	-
Financing Cash Flow	20,168	23,714	9,023	14,902	27,837
Foreign Exchange Rate Adjustments	1.82	6.52	-7.62	-1.08	22.46
Net Cash Flow	-28,073	10,487	3,106	-22,457	3,348
Free Cash Flow	-28,636	-21,042	-848.87	-26,980	-1,123
Free Cash Flow Margin	-234.22%	-198.20%	-8.58%	-339.36%	-16.37%
Free Cash Flow Per Share	-15.74	-11.56	-0.47	-15.41	-0.87
Cash Interest Paid	4,358	4,058	3,260	1,114	695.15
Cash Income Tax Paid	1,230	857.38	793.24	573.61	366.87

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Banks template. Financial Sources.