SP New Energy 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 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Net Income	-2,018	-1,604	5,707	-65.34	-60.58	-23.57
Depreciation & Amortization	317.9	379.74	216.23	2.58	5.42	4.04
Loss (Gain) on Sale of Assets	-	95.9	-17.83	-	-	-
Loss (Gain) on Sale of Investments	-	-	-5,990	-	-	-
Asset Writedown	-5.53	-5.53	0.76	-	-	-
Change in Accounts Receivable	-385.47	-153.44	126.79	-	-	-
Change in Inventory	-	1.04	-0.75	-	-	-
Change in Accounts Payable	2,155	2,022	-358.75	-20.65	6.27	6.27
Change in Other Net Operating Assets	-338.65	53.95	-22.65	-17.92	-20.01	-0.87
Other Operating Activities	1,126	714.01	432.65	-4.97	-1.95	8.66
Operating Cash Flow	854.67	1,504	93.17	-106.3	-70.85	-5.47
Operating Cash Flow Growth	-38.42%	1513.70%	-	-	-	-
Capital Expenditures	-60,239	-9,097	-704.78	-1,372	-906.75	-
Sale of Property, Plant & Equipment	-	-	33.93	-	-	-
Cash Acquisitions	-	-	-8,987	-	-	-
Investment in Securities	70.14	70.14	-	-	-	-
Other Investing Activities	-4,316	-227.57	1,068	-1,470	-112.85	-20.92
Investing Cash Flow	-68,023	-12,438	-9,313	-4,645	-1,646	-557.92
Short-Term Debt Issued	-	7,200	-	-	-	7.43
Total Debt Issued	61,532	7,200	-	-	-	7.43
Short-Term Debt Repaid	-	-114.89	-114.72	-	-	-
Long-Term Debt Repaid	-	-399.72	-184.79	-	-14	-
Total Debt Repaid	-6,219	-514.61	-299.51	-9.35	-14	-
Net Debt Issued (Repaid)	55,313	6,685	-299.51	-9.35	-14	7.43
Issuance of Common Stock	-	-	19,756	2,128	2,718	563.62
Common Dividends Paid	-507.63	-	-61.57	-	-	-
Other Financing Activities	10,474	-251.75	-171.69	-14.68	-100.66	-7.44
Financing Cash Flow	65,279	6,434	19,223	2,104	2,603	563.61
Foreign Exchange Rate Adjustments	8.33	-0.49	-0.23	0.54	-0.27	-
Net Cash Flow	-1,881	-4,501	10,003	-2,647	886.41	0.21
Free Cash Flow	-59,385	-7,593	-611.6	-1,479	-977.6	-5.47
Free Cash Flow Margin	-5118.66%	-632.71%	-96.25%	-	-	-
Free Cash Flow Per Share	-1.19	-0.15	-0.03	-0.17	-0.14	-0.01
Cash Interest Paid	2,011	216.31	136.8	-	-	-
Cash Income Tax Paid	202.73	79.1	-	-	-	-
Levered Free Cash Flow	-75,290	-8,017	1,376	-	-1,502	-
Unlevered Free Cash Flow	-74,942	-7,841	1,480	-	-1,496	-
Change in Working Capital	1,430	1,923	-255.37	-38.57	-13.74	5.4

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