Pacific Online Systems 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	57.61	18.15	272.7	191.12	-140.27
Depreciation & Amortization	171.12	155.16	40.8	22.59	81.55
Other Amortization	-	-	-	11.14	66.82
Loss (Gain) From Sale of Assets	-0.75	-0.29	-0.04	-0.94	0.66
Asset Writedown & Restructuring Costs	-	-	-	0.06	-
Loss (Gain) From Sale of Investments	-0.72	0.07	-56.28	-9.66	22.63
Provision & Write-off of Bad Debts	-	1.41	-	-	-26
Other Operating Activities	-12.93	15	11.88	-2.64	23.53
Change in Accounts Receivable	44.89	106.67	-83.23	18.19	-64.87
Change in Accounts Payable	-4.62	-39.14	145.49	14.86	-66.54
Change in Other Net Operating Assets	110.14	-17.89	-98.86	-213.77	48.79
Operating Cash Flow	364.75	239.13	232.46	30.95	-53.71
Operating Cash Flow Growth	52.53%	2.87%	651.12%	-	-
Capital Expenditures	-22.45	-100.46	-537.44	-0.04	-12.13
Sale of Property, Plant & Equipment	0.75	0.37	1.36	3.87	0.91
Investment in Securities	-	377.77	27.55	88.66	-
Other Investing Activities	-50.17	2.12	17.24	16.89	15.37
Investing Cash Flow	-71.87	279.81	-491.29	109.39	4.15
Long-Term Debt Issued	-	80	432.5	67.5	-
Total Debt Issued	-	80	432.5	67.5	-
Long-Term Debt Repaid	-139.34	-134.15	-31.37	-4.99	-12.83
Net Debt Issued (Repaid)	-139.34	-54.15	401.13	62.51	-12.83
Repurchase of Common Stock	-	-99.33	-	-	-
Common Dividends Paid	-	-83.68	-84.49	-	-
Other Financing Activities	-26.05	-32.54	-17.88	-	-
Financing Cash Flow	-165.39	-269.69	298.77	62.51	-12.83
Foreign Exchange Rate Adjustments	-0.12	-1	2.35	0.17	-1.26
Miscellaneous Cash Flow Adjustments	-	-	-	0	-
Net Cash Flow	127.37	248.25	42.29	203.02	-63.64
Free Cash Flow	342.3	138.67	-304.98	30.91	-65.83
Free Cash Flow Growth	146.84%	-	-	-	-
Free Cash Flow Margin	65.30%	26.29%	-50.70%	5.96%	-15.44%
Free Cash Flow Per Share	0.42	0.17	-0.36	0.04	-0.08
Cash Interest Paid	26.05	32.54	17.88	-	-
Cash Income Tax Paid	28.52	39.92	26.83	-	0.01
Levered Free Cash Flow	208.51	83.35	-381.13	176.36	-94.6
Unlevered Free Cash Flow	223.91	106.21	-369.94	176.5	-94.2
Change in Working Capital	150.42	49.64	-36.6	-180.72	-82.62

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