SP New Energy Corporation (PSE:SPNEC)

SP New Energy Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2022
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Jun 30, 2022
Net Income	-1,604	5,707	-65.34	-60.58
Depreciation & Amortization	379.74	216.23	2.58	5.42
Loss (Gain) on Sale of Assets	95.9	-17.83	-	-
Loss (Gain) on Sale of Investments	-	-5,990	-	-
Asset Writedown	-5.53	0.76	-	-
Change in Accounts Receivable	-153.44	126.79	-	-
Change in Inventory	1.04	-0.75	-	-
Change in Accounts Payable	2,022	-358.75	-20.65	6.27
Change in Other Net Operating Assets	53.95	-22.65	-17.92	-20.01
Other Operating Activities	714.01	432.65	-4.97	-1.95
Operating Cash Flow	1,504	93.17	-106.3	-70.85
Operating Cash Flow Growth	1513.70%	-	-	-
Capital Expenditures	-9,097	-704.78	-1,372	-906.75
Sale of Property, Plant & Equipment	-	33.93	-	-
Cash Acquisitions	-	-8,987	-	-
Investment in Securities	70.14	-	-	-
Other Investing Activities	-227.57	1,068	-1,470	-112.85
Investing Cash Flow	-12,438	-9,313	-4,645	-1,646
Short-Term Debt Issued	7,200	-	-	-
Total Debt Issued	7,200	-	-	-
Short-Term Debt Repaid	-114.89	-114.72	-	-
Long-Term Debt Repaid	-399.72	-184.79	-	-14
Total Debt Repaid	-514.61	-299.51	-9.35	-14
Net Debt Issued (Repaid)	6,685	-299.51	-9.35	-14
Issuance of Common Stock	-	19,756	2,128	2,718
Common Dividends Paid	-	-61.57	-	-
Other Financing Activities	-251.75	-171.69	-14.68	-100.66
Financing Cash Flow	6,434	19,223	2,104	2,603
Foreign Exchange Rate Adjustments	-0.49	-0.23	0.54	-0.27
Net Cash Flow	-4,501	10,003	-2,647	886.41
Free Cash Flow	-7,593	-611.6	-1,479	-977.6
Free Cash Flow Margin	-632.71%	-96.25%	-	-
Free Cash Flow Per Share	-0.15	-0.03	-0.17	-0.14
Cash Interest Paid	216.31	136.8	-	-
Cash Income Tax Paid	79.1	-	-	-
Levered Free Cash Flow	-8,017	1,376	-	-1,502
Unlevered Free Cash Flow	-7,841	1,480	-	-1,496
Change in Working Capital	1,923	-255.37	-38.57	-13.74

Source: S&P Global Market Intelligence. Utility template. Financial Sources.